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Wiley-Blackwell: Journal of Business Finance & Accounting

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1.

In Search of Meaning: Lessons, Resources and Next Steps for Computational Analysis of Financial Discourse

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 265-306, 2019
Number of pages: 42 Posted: 25 Apr 2019
Accepted Paper Series
Lancaster University, Lancaster University, University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance and Lancaster University, Department of Linguistics
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2.

Aggregate Insider Trading and Market Returns: The Role of Transparency

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 336-369, 2019
Number of pages: 34 Posted: 25 Apr 2019
Accepted Paper Series
Boston University - Department of Accounting

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3.

Audit Quality and Properties of Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 400-419, 2019
Number of pages: 20 Posted: 25 Apr 2019
Accepted Paper Series
Monash University - Department of Accounting, The University of Sydney and University of Technology Sydney (UTS) - School of Accounting
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4.

CEO Internal Experience and Voluntary Disclosure Quality: Evidence from Management Forecasts

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 420-456, 2019
Number of pages: 37 Posted: 25 Apr 2019
Accepted Paper Series
Lehigh University - College of Business, University of Georgia - J.M. Tull School of Accounting, Fordham University and Lehigh University

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5.

Directors Skill and Financial Reporting Quality

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 457-493, 2019
Number of pages: 37 Posted: 25 Apr 2019
Accepted Paper Series
Simon Fraser University (SFU) - Beedie School of Business and Interdisciplinary Center (IDC) Herzliyah

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6.

Noncompliance with Non‐Accounting Securities Regulations and GAAP Violations

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 370-399, 2019
Number of pages: 30 Posted: 25 Apr 2019
Accepted Paper Series
Sungkyunkwan University, Lancaster University - Department of Accounting and Finance and Australian National University (ANU) - School of Accounting & Business Information Systems
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7.

The Influence of Corporate Social Responsibility on Investment Efficiency and Innovation

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 494-537, 2019
Number of pages: 44 Posted: 25 Apr 2019
Accepted Paper Series
Texas Tech University - Area of Accounting, Texas Tech University - Area of Accounting, University of Texas at San Antonio and University of Texas at San Antonio

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8.

Voluntary Disclosure, Mandatory Disclosure and the Cost of Capital

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 307-335, 2019
Number of pages: 29 Posted: 25 Apr 2019
Accepted Paper Series
University of Delaware, University of Utah - School of Accounting and University of Missouri-St. Louis
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9.

Analyst Revenue Forecast Reporting and the Quality of Revenues and Expenses

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 136-158, 2019
Number of pages: 23 Posted: 20 Feb 2019
Accepted Paper Series
City University London - Sir John Cass Business School and Santa Clara University - Accounting
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10.

Causal Language Intensity in Performance Commentary and Financial Analyst Behaviour

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 3-31, 2019
Number of pages: 29 Posted: 20 Feb 2019
Accepted Paper Series
Zhongnan University of Economics and Law, University of Antwerp and University of International Business and Economics (UIBE)
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11.

Does the Choice in Valuation Method Matter in the Judicial Appraisal of Private Firms?

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 183-199, 2019
Number of pages: 17 Posted: 20 Feb 2019
Accepted Paper Series
University of Eastern Finland and University of Eastern Finland
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12.

Material Weakness Disclosures and Restatement Announcements: The Joint and Order Effects

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 68-104, 2019
Number of pages: 37 Posted: 20 Feb 2019
Accepted Paper Series
Southwestern University of Finance and Economics (SWUFE) - School of Accountancy, Rutgers, The State University of New Jersey - Accounting and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
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13.

The Impact of Corporate Fraud on Director‐Interlocked Firms: Evidence from Bank Loans

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 32-67, 2019
Number of pages: 36 Posted: 20 Feb 2019
Accepted Paper Series
IÉSEG School of Management (LEM CNRS-9221), University of Macau and The University of Hong Kong - School of Economics and Finance
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14.

Effects of Winsorization: The Cases of Forecasting Non‐Gaap and Gaap Earnings

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 105-135, 2019
Number of pages: 31 Posted: 20 Feb 2019
Accepted Paper Series
University of Bristol
15.

Employee‐Friendly Practices, Product Market Competition and Firm Value

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 200-224, 2019
Number of pages: 25 Posted: 20 Feb 2019
Accepted Paper Series
University of Nevada, Las Vegas - Department of Finance and Santa Clara University
16.

Investment and Financing Decisions of Private and Public Firms

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 225-262, 2019
Number of pages: 38 Posted: 20 Feb 2019
Accepted Paper Series
University of Hamburg, University of Hamburg and HEC Montreal - Department of Finance

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17.

Recognition Versus Disclosure of Finance Leases: Evidence from Japan

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 159-182, 2019
Number of pages: 24 Posted: 20 Feb 2019
Accepted Paper Series
Kyoto University
18.

The Hedging Benefits of Industrial and Global Diversification: Evidence from Economic Downturns

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1322-1351, 2018
Number of pages: 30 Posted: 08 Nov 2018
Accepted Paper Series
University of New Hampshire, University of North Carolina (UNC) at Charlotte and University of North Carolina (UNC) at Charlotte
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19.

Analyst Expertise and the Value of Cash Holdings

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1352-1375, 2018
Number of pages: 24 Posted: 08 Nov 2018
Accepted Paper Series
Australian National University and The University of Sydney
20.

Abnormal Trading Behavior of Specific Types of Shareholders Before US Firm Bankruptcy and its Implications for Firm Bankruptcy Prediction

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1100-1138, 2018
Number of pages: 39 Posted: 08 Nov 2018
Accepted Paper Series
The University of Mississippi - Patterson School of Accountancy, University of Sydney – School of Business and Miami University
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21.

Cross‐Border Acquisitions and Host Country Competitiveness

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1260-1292, 2018
Number of pages: 33 Posted: 08 Nov 2018
Accepted Paper Series
Carleton University - Sprott School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
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22.

Determinants of the Relationship between Investor Sentiment and Analysts’ Private Information Production

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1082-1099, 2018
Number of pages: 18 Posted: 08 Nov 2018
Accepted Paper Series
California State University, Fullerton and San Diego State University - Accountancy
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23.

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1164-1194, 2018
Number of pages: 31 Posted: 08 Nov 2018
Accepted Paper Series
City University of Hong Kong, City University of Hong Kong (CityUHK) and Hong Kong Baptist University

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24.

Tax Avoidance, Financial Experts on the Audit Committee, and Business Strategy

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1293-1321, 2018
Number of pages: 29 Posted: 08 Nov 2018
Accepted Paper Series
California State University, East Bay - School of Business & Economics, Oregon State University - College of Business and Oregon State University

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25.

The Information Environment of the Firm and the Market Valuation of R&D

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1051-1081, 2018
Number of pages: 31 Posted: 08 Nov 2018
Accepted Paper Series
Ryerson University and Ryerson University - Ted Rogers School of Management
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26.

The Role of Accounting Conservatism in Executive Compensation Contracts

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1139-1163, 2018
Number of pages: 25 Posted: 08 Nov 2018
Accepted Paper Series
Kansai University, Kansai University, Osaka University and University of Tokyo - Graduate School of Economics

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27.

Deleveraging and Decline in Revenue‐Expense Matching Over Time

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1031-1050, 2018
Number of pages: 20 Posted: 08 Nov 2018
Accepted Paper Series
Neoma Business School and Universidad Carlos III de Madrid
28.

Executive Compensation and Cash Contributions to Defined Benefit Pension Plans

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1224-1259, 2018
Number of pages: 36 Posted: 08 Nov 2018
Accepted Paper Series
Singapore Management University and University of Wisconsin - Milwaukee

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29.

The Market Response to Implied Debt Covenant Violations

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1195-1223, 2018
Number of pages: 29 Posted: 08 Nov 2018
Accepted Paper Series
University of Hong Kong - Faculty of Business and Economics - Accounting Area

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30.

Financial Reporting Quality and Corporate Innovation

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 871-894, 2018
Number of pages: 24 Posted: 03 Aug 2018
Accepted Paper Series
University of Massachusetts Boston

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31.

Litigation Risk: Measurement and Impact on M&A Transaction Terms

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 952-996, 2018
Number of pages: 45 Posted: 03 Aug 2018
Accepted Paper Series
Université Paris Dauphine and HEC Montreal - Department of Accounting Studies
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32.

The Impact of Mandatory IFRS Reporting on Institutional Trading Costs: Evidence from Australia

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 797-817, 2018
Number of pages: 21 Posted: 03 Aug 2018
Accepted Paper Series
Macquarie University, Macquarie Business School and University of Sydney - Discipline of Accounting
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33.

The Recent Financial Crisis, Start‐Up Financing and Survival

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 928-951, 2018
Number of pages: 24 Posted: 03 Aug 2018
Accepted Paper Series
University of Antwerp and Ghent University
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34.

IFRS Adoption, Reporting Incentives and Financial Reporting Quality in Private Firms

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 759-796, 2018
Number of pages: 38 Posted: 03 Aug 2018
Accepted Paper Series
Goethe University Frankfurt and Vienna University of Economics and Business

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35.

Asset Specificity and Conditional Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 839-870, 2018
Number of pages: 32 Posted: 03 Aug 2018
Accepted Paper Series
Wuhan University - School of Economics and Management and Washington State University, Vancouver
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36.

Pushing the Future Back: The Impact of Policy Uncertainty on the Market Pricing of Future Earnings

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 895-927, 2018
Number of pages: 33 Posted: 03 Aug 2018
Accepted Paper Series
Brigham Young University - Marriott School, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

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37.

Regulatory Competition and Rules/Principles‐Based Regulation

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 818-838, 2018
Number of pages: 21 Posted: 03 Aug 2018
Accepted Paper Series
London School of Economics and University of Essex - Essex Business School
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38.

The Competitive Effects of S&P 500 Index Revisions

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 997-1027, 2018
Number of pages: 31 Posted: 03 Aug 2018
Accepted Paper Series
National Taiwan University - Department of Finance and National Taipei University of Business
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39.

Internal Capital Market Efficiency and the Diversification Discount: The Role of Financial Statement Comparability

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 572-603, 2018
Number of pages: 32 Posted: 07 May 2018
Accepted Paper Series
Yuan Ze University and Yuan Ze University
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40.

On the Persistence and Dynamics of Big 4 Real Audit Fees: Evidence from the UK

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 714-727, 2018
Number of pages: 14 Posted: 07 May 2018
Accepted Paper Series
University of Leeds - Credit Management Research Centre (CMRC), Lancaster University, Cardiff University - Cardiff Business School and University of Leeds - Credit Management Research Centre

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41.

What is a Fair Amount of Executive Compensation? Outrage Potential of Two Key Stakeholder Groups

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 651-685, 2018
Number of pages: 35 Posted: 07 May 2018
Accepted Paper Series
University of Bern - Institute for Accounting and University of South Carolina
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42.

Do Banks Care About Analysts' Forecasts When Designing Loan Contracts?

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 625-650, 2018
Number of pages: 26 Posted: 07 May 2018
Accepted Paper Series
University of Memphis - School of Accountancy and University of Hong Kong - Faculty of Business and Economics - Accounting Area
43.

International Evidence on Economic Policy Uncertainty and Asymmetric Adjustment of Audit Pricing: Big 4 Versus Non‐Big 4 Auditors

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 728-756, 2018
Number of pages: 29 Posted: 07 May 2018
Accepted Paper Series
Renmin University of China, Renmin University of China, Renmin University of China and Shanghai Lixin University of Accounting and Finance
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44.

Product Market Competition and Earnings Management: A Firm‐Level Analysis

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 604-624, 2018
Number of pages: 21 Posted: 07 May 2018
Accepted Paper Series
Shanghai Jiao Tong University (SJTU), University of Nevada, Reno and Thompson Rivers University

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45.

Shareholder Coordination and Stock Price Informativeness

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 686-713, 2018
Number of pages: 28 Posted: 07 May 2018
Accepted Paper Series
University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship, University of South Florida and Marquette University - College of Business Administration
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46.

The Pricing of Firms with Expected Losses/Profits: The Role of January

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 544-571, 2018
Number of pages: 28 Posted: 07 May 2018
Accepted Paper Series
The Chinese University of Hong Kong (CUHK), University of Illinois at Chicago and University of California-Irvine
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47.

Economic Consequences of Implementing and Communicating Value Based Management Systems

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 511-543, 2018
Number of pages: 33 Posted: 07 May 2018
Accepted Paper Series
University of Augsburg, University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing

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48.

Non‐GAAP Reporting: Evidence from Academia and Current Practice

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 259-294, 2018
Number of pages: 36 Posted: 17 Apr 2018
Accepted Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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49.

How are Analysts’ Forecasts Affected by High Uncertainty?

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 295-318, 2018
Number of pages: 24 Posted: 17 Apr 2018
Accepted Paper Series
Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, University of Utah - David Eccles School of Business and University of Utah

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50.

Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 410-436, 2018
Number of pages: 27 Posted: 17 Apr 2018
Accepted Paper Series
Bocconi University - Department of Accounting, ISCTE-IUL Instituto Universitario de Lisboa and City University London - Sir John Cass Business School
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