Journal of Law, Finance, and Accounting

2016 - 2025

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Volume 8, issue 2, 2025

Some Fallacies in Corporate Finance: A Coaseian Perspective pp. 143-163

Varouj Aivazian and Jeffrey L. Callen

Minimum Capital and Cross-Border Firm Formation in Europe pp. 165-209

Martin Gelter

Half the Firms, Double the Profits: Public Firms’ Transformation, 1996–2022 pp. 211-264

Mark J. Roe and Charles C. Y. Wang

Volume 8, issue 1, 2024

The Effect of Policy Uncertainty on VC Investments Around the World pp. 1-53

Lubomir P. Litov, Xia (Summer) Liu and Romora E. Sitorus

Deciphering Private Equity Incentive Contracting and Fund Leverage Choice pp. 55-89

Timothy J. Riddiough

Common Ownership and the (Non-)Transparency of Institutional Shareholdings: An EU – US Comparison pp. 91-141

Sebastian Steuer

Volume 7, issue 2, 2023

Diversity through Turnover: How to Overcome the Glacial Pace toward Board Diversity? pp. 165-190

Wei Jiang

Shadow Trading and Corporate Investments pp. 191-227

Yoon-Ho Alex Lee, Lawrence Liu and Alessandro Romano

Liquidity Risk at Large U.S. Banks pp. 229-272

Laurence Ball

Volume 7, issue 1, 2022

Stock Market Short-Termism: What the Empirical Evidence Tells Policymakers pp. 1-41

Mark J. Roe

Systemic Impact of Accounting Scandals on Corporate Governance in Emerging Markets: Evidence from India pp. 43-90

Krishnamurthy V. Subramanian and Rajesh Chakrabarti

The Credit Card Act and Consumer Debt Structure pp. 91-126

Yiwei Dou1, Julapa Jagtiani, Joshua Ronen and Ramain Quinn Maingi

The Quality of Earnings Information in Dual-Class Firms: Persistence and Predictability pp. 127-164

Rimona Palas and Dov Solomon

Volume 6, issue 2, 2021

Regulatory Measures to Dismantle Pyramidal Business Groups: Evidence from the United States, Japan, Korea, and Israel pp. 221-261

Assaf Hamdani, Konstantin Kosenko and Yishay Yafeh

Information Production and the Duration of Accounting Fraud pp. 263-314

Jonathan Black, Mattias Nilsson, Roberto Pinheiro and Maximiliano da Silva

The Choice Between Various Freeze-out Procedures and its Consequences pp. 315-351

Beni Lauterbach, Evgeny Lyandres, Yevgeny Mugerman and Barak Yarkoni

Judicial Deference, Procedural Protections, and Deal Outcomes in Freezeout Transactions: Evidence from the Effect of MFW pp. 353-394

Fernán Restrepo

Volume 6, issue 1, 2021

Government Equity Investments in Coronavirus Bailouts: Why, How, When? pp. 1-49

William Megginson and Veljko Fotak

Consequences of More Frequent Reporting: The U.K. Experience pp. 51-88

Suresh Nallareddy, Robert Pozen and Shivaram Rajgopal

A Contracting Model of Entire Fairness: An Analysis of Divestitures of Parent-Held Control Blocks pp. 89-123

Stefano Lovo, Myron B. Slovin and Marie E. Sushka

Effects of Legalizing Open Market Share Repurchases: International Evidence pp. 125-177

Zigan Wang and Luping Yu

Competition for Managers and Corporate Governance pp. 179-219

Viral Acharya, Marc Gabarro and Paolo Volpin

Volume 5, issue 2, 2020

Basic Employment Protection, Bargaining Power, and Economic Outcomes pp. 179-229

Stijn Claessens and Kenichi Ueda

Machine Learning and Predicted Returns for Event Studies in Securities Litigation pp. 231-272

Andrew Baker and Jonah B. Gelbach

Short Memories? The Impact of SEC Enforcement on Insider Leakage pp. 273-305

S. Ghoshal, M. Bengtzen and S. Roberts

Sense and Nonsense in ESG Ratings pp. 273-305

Ingo Walter

Tenancy by the Entirety and the Value of Wealth Insurance for Entrepreneurs pp. 337-359

Jeffrey Traczynski

Volume 5, issue 1, 2020

Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience pp. 1-64

Gopal V. Krishnan and Paul Tanyi

Wrongful Discharge Laws and Asymmetric Cost Behavior pp. 65-105

Yongtae Kim and Hyungshin Park

Theories of Tax Deductions: Income Measurement versus Efficiency pp. 107-136

Yehonatan Givati

Which Aspects of Corporate Governance Do and Do Not Matter in Emerging Markets pp. 137-177

Bernard Black, Antonio Gledson de Carvalho, Vikramaditya Khanna, Woochan Kim and Burcin Yurtoglu

Volume 4, issue 2, 2019

Do Heads Roll?: An Empirical Analysis of CEO Turnover and Pay When the Corporation is Federally Prosecuted pp. 137-181

Brandon L. Garrett, Nan Li and Shivaram Rajgopal

Good Buffer, Bad Buffer: Smoothing in Banks’ Loan Loss Provisions and the Response to Credit Supply Shocks pp. 183-238

Sudarshan Jayaraman, Bryce Schonberger and Joanna Shuang Wu

Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes pp. 239-290

Eric J. Allen and Susan C. Morse

Dark Trading at the Midpoint: Does SEC Enforcement Policy Encourage Direct Feed Arbitrage? pp. 291-342

Robert P. Bartlett and Justin McCrary

Volume 4, issue 1, 2019

Debt Contract Terms and Creditor Control pp. 1-34

Adam B. Badawi

Information Transfers and Insider Trading in Stock Substitutes: Evidence from Economically Linked Firms in the Supply Chain pp. 103–135

Jengfang Chen, Woody M. Liao, Guan-Syun Wu and Yanjie Yang

Tax Enforcement and Income Diversion: Evidence after Putin’s election in 2000 pp. 35-65

Juan Pedro Gomez and Maxim Mironov

Is it Worthwhile to Augment the Legal Protection of Public Debt Placed by Privately Held Companies? pp. 67–101

Keren Bar Hava, Roi Katz and Beni Lauterbach

Volume 3, issue 2, 2018

The Politics of Pay: The Unintended Consequences of Regulating Executive Compensation pp. 189-242

Kevin J. Murphy and Michael Jensen

The SEC’s Enforcement Record against Auditors pp. 243-289

Simi Kedia, Urooj Khan and Sugata Roychowdhury

Auditor Lobbying on Accounting Standards pp. 291-331

Abigail Allen, Karthik Ramanna and Sugata Roychowdhury

National Culture and the Value Implication of Corporate Governance pp. 333-372

Dale Griffin, Omrane Guedhami, Kai Li, Chuck C.Y. Kwok and Liang Shao

Senior Lender Control: Monitoring Spillover or Creditor Conflict? pp. 373-411

Bo Li, Lynnette Purda and Wei Wang

Volume 3, issue 1, 2018

The Nonprime Mortgage Crisis and Positive Feedback Lending pp. 1-57

Bernard S. Black, Charles K. Whitehead and Jennifer Mitchell Coupland

Corporate Governance and Ownership: Evidence from a Non-Mandatory Regulation pp. 59-84

Sridhar Arcot and Valentina Bruno

The Mitigating Effect of Audit Committee Financial Expertise on the Voluntary Adoption of Clawback Policies pp. 85-114

Yan Zhang and Nan Zhou

Is There a Relationship Between Shareholder Protection and Stock Market Development? pp. 115-146

Simon Deakin, Prabirjit Sarkar and Mathias Siems

Appraisal Arbitrage and Shareholder Value pp. 147-188

Scott Callahan, Darius Palia and Eric Talley

Volume 2, issue 2, 2017

Companies Should Maximize Shareholder Welfare Not Market Value pp. 247-275

Oliver Hart and Luigi Zingales

Intellectual Property Contracts: Theory and Evidence from Screenplay Sales pp. 275-323

Milton Harris, S. Abraham Ravid, Ronald Sverdlove and Suman Basuroy

Accounting Information, Investor Sentiment, and Market Pricing pp. 325-345

Brad Cornell, Wayne R. Landsman and Stephen R. Stubben

Earnings: Concepts versus Reported pp. 347-384

Christos A. Grambovas, Juan Manuel Garcia Lara, James Ohlson and Martin Walker

Security Recommendations and the Liabilities of Broker-Dealers pp. 385-428

Matthew L. Kozora

Volume 2, issue 1, 2017

Facilitating Mergers and Acquisitions with Earnouts and Purchase Price Adjustments pp. 1-47

Albert H. Choi

Incentive Fees and Competition in Pension Funds: Evidence from a Regulatory Experiment pp. 49-86

Assaf Hamdani, Eugene Kandel, Yevgeny Mugerman and Yishay Yafeh

Provision of Management Incentives in Bankrupt Firms pp. 87-123

Vidhan Goyal and Wei Wang

Financial Markets and the Political Center of Gravity pp. 125-171

Mark Roe and Travis G. Coan

A Contractual Approach to Disciplining Self-dealing by Controlling Shareholders pp. 173-204

María Gutiérrez and María Isabel Sáez

Localization of FDI Flows: Evidence on Infrastructure as a Critical Determinant pp. 205-246

Rajesh Chakrabarti, Krishnamurthy Subramanian and Sesha Meka