Journal of Business Finance & Accounting

1988 - 2025

Current editor(s): P. F. Pope, A. W. Stark and M. Walker

From Wiley Blackwell
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Volume 52, issue 3, 2025

Does a Customer Focus Influence Firms’ Climate‐Change Reporting Decisions? The Role of Market‐Driven Corporate Culture pp. 1255-1278

Sudipta Bose, Steven F. Cahan, Sandip Dhole and Sagarika Mishra

Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China pp. 1279-1305

Huiyun Cong, Dan Li, Xiao Li, Yuan Xie and Chun Yuan

More than solely reactive: Audit committee director departures as anticipatory actions in financial misstatements pp. 1306-1327

Wu‐Po Liu, Hua‐Wei Huang and Wan‐Ci Huang

Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades pp. 1328-1348

Scott Duellman, J. Philipp Klaus and Blair B. Marquardt

The Importance of Luck in Executive Promotion Tournaments: Theory and Evidence pp. 1349-1373

Jed DeVaro and Scott Fung

The Financial Reporting Consequences of Last Chance Earnings Management pp. 1374-1403

Michael A. Mayberry and Scott G. Rane

Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment pp. 1404-1430

Jiacai Xiong, Caiyue Ouyang and Wenxia Ge

The Effect of CEO Overconfidence on Corporate Disclosures Amid a Pervasive Shock: Evidence From the COVID‐19 Pandemic pp. 1431-1462

Surendranath Jory, Thanh Ngo and Jurica Susnjara

Cartelization and Expected Crash Risk: Evidence From Global Leniency Laws pp. 1463-1482

Dongyue Wang, Jeong‐Bon Kim, Louise Yi Lu and Yangxin Yu

Short‐Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO pp. 1483-1510

Johan Maharjan, Thomas Omer and Yijiang Zhao

How Do Investors Value Tax Avoidance Under the Imputation Tax System? pp. 1511-1534

Ting‐Kai Chou, Nan‐Ting Kuo and Cheng‐Few Lee

Press Freedom and Systemic Risk pp. 1535-1556

George Kladakis and Alexandros Skouralis

Accounting for Asset Pricing Factors pp. 1557-1584

Stephen Penman and Xiao‐Jun Zhang

Mandated Public Disclosure and Trade Credit Payment Practices pp. 1585-1603

Mirna Boghossian and Robert R. Carnes

Corruption and Default Risk: Global Evidence pp. 1604-1630

Sivathaasan Nadarajah, Muhammad Atif, Vincent Tawiah, Jia Liu and Geoffrey Wood

Directors' Bankruptcy Experience and Financial Reporting Choices pp. 1631-1665

Akram Khalilov, Irina Gazizova and Beatriz Garcia Osma

Busy Boards, Delegated Decision‐Making, and Misreporting pp. 1666-1684

Abhishek Ramchandani and Alexandra Lilge

Volume 52, issue 2, 2025

Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors? pp. 657-690

Thomas C. Omer and Ming (Mike) Yuan

Product market competition and disclosure content differentiation: A topic modeling analysis pp. 691-721

Yongqiang Chu, Bo Huang, Haitong Li and Junqi Liu

EPS‐motivated share repurchases and wealth transfer pp. 722-749

Christina Mashruwala and Shamin Mashruwala

The real effects of M&As on targets’ peers pp. 750-784

Linda Du, Wen Li and Jianfei Sun

Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses? pp. 785-816

Nusrat Jahan and Padmakumar Sivadasan

Does the textual quality of prospectuses affect gross spread in seasoned equity offerings? pp. 817-871

Nandu J. Nagarajan, Sridhar Panchapakesan Nerur, Bin Srinidhi and Xiaoxiao Yu

Coarse performance evaluation for envious agents pp. 872-891

Eiji Ohashi

Do politically connected subsidy recipients disclose less subsidy information? pp. 892-922

Ningzhong Li, Youchao Tan and Cheng Zeng

Information acquisition and tax avoidance: Evidence from a natural experiment pp. 923-962

Lyu Fan, Caiyue Ouyang, Jeffrey Pittman, Jiacai Xiong and Jun Yao

Top management team incentive dispersion and management earnings forecasts pp. 963-990

Rachana Kalelkar, Yuan Shi and Hongkang Xu

Verifiable content in social media stock‐analysis articles: The long and short of it pp. 991-1024

Lei Chen, Shuping Chen, Tian Gao and Wuyang Zhao

Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms pp. 1025-1058

Jenny Xinjiao Guan, Kangtao Ye, Shanshan Zhang and Xiao‐Jun Zhang

How does audit quality affect firm innovation? Evidence from China pp. 1059-1094

Charles Hsu, Chaopeng Wu, Zehao Yan and Ruichao Zhu

Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach pp. 1095-1115

Devrimi Kaya, Doron Reichmann and Milan Reichmann

The management of nonearnings measures: Evidence from initial public offering firms pp. 1116-1151

Snow Xue Han and Su‐Jane Hsieh

Interest rate liberalization and corporate innovation: Evidence from natural experiments in China pp. 1152-1182

Shuangli Yu, Yun Ke, Xiaofeng Quan and Wenhong Ding

Government affiliation, analyst behavior and the economic consequences pp. 1183-1211

Ning Jia, Tianqi Lan, Dan Wang and Ma Xiaoteng

Transient institutional ownership, costly external finance and corporate cash holdings pp. 1212-1249

Hyun Joong Im, Heungju Park, Shams Pathan and Robert Faff

Volume 52, issue 1, 2025

Speaking with one voice? Individual preferences and managers’ personal communication style pp. 5-47

Christoph J. Sextroh and Juliane Wutzler

Green media coverage and corporate green innovation pp. 48-90

Jie Gao, Huiying Wu, Jiaxing You and Meg Smith

Dividend cuts and a firm's investment opportunity set pp. 91-126

Somnath Das and Sandip Dhole

Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain pp. 127-157

Yanming Cao, Jengfang Chen, Xiaomeng Charlene Chen and Meiting Lu

An unintentional consequence of taxation: Tax cuts and vertical pay dispersion pp. 158-181

Xiaoning Song, Cen Wu and Ying Zheng

Generalist CEOs and stock price crash risk pp. 182-221

Xiaohua Fang, Claudia Girardone, Yiwei Li and Yeqin Zeng

Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market pp. 222-260

Ingo Geburtig, Thomas Mählmann and Roberto Liebscher

The impact of short‐selling threats on credit rating performance and usage: Evidence from a natural experiment pp. 261-294

Mei Cheng and Eliza X. Zhang

Managers’ staging of earnings conference calls around actual share repurchases pp. 295-341

Hong Kim Duong, Chuong Do and Huy N. Do

Multiple large shareholders and audit fees: Demand‐side evidence from China pp. 342-373

Xiaotong Yang, Fuxiu Jiang, John R. Nofsinger and Bo Zhang

The voice of retail investors and corporate earnings quality pp. 374-402

Guilong Cai, Bingxuan Lin, Rui Lu and Yanan Zhang

The impact of bond market liberalization on accounting conservatism pp. 403-432

Renhui Fu, Fang Gao and Yanhui Wang

Target firm's integrity culture and M&A performance pp. 433-471

Balasingham Balachandran, Robert Faff, Sagarika Mishra and Syed Shams

Government awards to CEOs pp. 472-510

François Belot and Timothée Waxin

Do investors differentiate between types of component auditors? Evidence from auditor ratification voting pp. 511-540

Bullipe R. Chintha and Sriniwas Mahapatro

Regulating data: Evidence from corporate America pp. 541-568

Fabio Motoki and Jedson Pinto

KPI information acquisition by analysts: Evidence from conference calls pp. 569-608

Qi Rachel Tang and Alan Guoming Huang

Does options trading affect audit pricing? pp. 609-651

Muhammad Jahangir Ali, Balasingham Balachandran, Huu Nhan Duong, Premkanth Puwanenthiren and Michael Theobald