环球华人会计学会
Journal of Business Finance & Accounting 2019年总目录
Introduction简介 Journal of Business Finance & Accounting It is Senior Editors Peter F. Pope, Bocconi University and London School of Economics Andrew Stark, Manchester Business School Journal of Business Finance & Accounting发表了有关会计，公司财务，公司治理及其接口的高质量研究论文。JBFA每年赞助一次资本市场会议，并每年在特刊上发表会议论文。JBFA 它是澳大利亚商学院理事会（ABDC）质量期刊列表中的高质量期刊（A *）。 高级编辑 Peter F. Pope，博科尼大学和伦敦经济学院 Andrew Stark，曼彻斯特商学院 Volume 46, Issue 1-2（January/February 2019）Causal language intensity in performance commentary and financial analyst behaviour Shuyu Zhang Walter Aerts Huifeng Pan The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans Tat‐kei Lai Adrian C.H. Lei Frank M. Song Material weakness disclosures and restatement announcements: The joint and order effects Li He Bharat Sarath Nader Wans Effects of winsorization: The cases of forecasting non‐GAAP and GAAP earnings Ruby Brownen‐Trinh Analyst revenue forecast reporting and the quality of revenues and expenses Pawel Bilinski Michael Eames Recognition versus disclosure of finance leases: Evidence from Japan Masaki Kusano Does the choice in valuation method matter in the judicial appraisal of private firms? Jani Saastamoinen Hanna Savolainen Employee‐friendly practices, product market competition and firm value Saeyoung Chang Hoje Jo Investment and financing decisions of private and public firms Wolfgang Drobetz Malte Janzen Iwan Meier Volume 46, Issue 3-4（March/April 2019）In search of meaning: Lessons, resources and next steps for computational analysis of financial discourse Mahmoud El‐Haj Paul Rayson Martin Walker Steven Young Vasiliki Simaki Voluntary disclosure, mandatory disclosure and the cost of capital Jing He Marlene A. Plumlee He Wen Aggregate insider trading and market returns: The role of transparency Francois Brochet Noncompliance with non‐accounting securities regulations and GAAP violations Sunhwa Choi Steven Young Xiu‐Ye Zhang Audit quality and properties of analysts’ information environment Wen He Baljit Sidhu Stephen Taylor CEO internal experience and voluntary disclosure quality: Evidence from management forecasts Paul Brockman John L. Campbell Hye Seung (Grace) Lee Jesus M. Salas Directors skill and financial reporting quality Amir Rubin Dan Segal The influence of corporate social responsibility on investment efficiency and innovation Kirsten A. Cook Andrea M. Romi Daniela Sánchez Juan Manuel Sánchez Volume 46, Issue 5-6（May/June 2019）Does location matter for disclosure? Evidence from geographic segments Edith Leung Arnt Verriest Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management Santanu Mitra Talal Al‐Hayale Mahmud Hossain Tainted portfolios: How impairment accounting rules restrict security sales Brett W. Cantrell Christopher G. Yust Development costs capitalization and debt financing Andreas Kreß Brigitte Eierle Ioannis Tsalavoutas Debt contract strictness and auditor specialization Carolyn M. Callahan Gary F. Peters Joseph H. Zhang Management earnings forecasts and bank loan contracting Tien‐Shih Hsieh Byron Y. Song Ray R. Wang Xinlu Wang Equity‐based incentives and shareholder say‐on‐pay Denton Collins Blair B. Marquardt Xu Niu Determinants of individual investment decisions in investment‐based crowdfunding Fabrice Hervé Elodie Manthé Aurélie Sannajust Armin Schwienbacher Agency cost of debt overhang with optimal investment timing and size Michi Nishihara Sudipto Sarkar Chuanqian Zhang Volume 46, Issue 7-8（July/August 2019）Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting Qiuhong Zhao Managerial academic experience, external monitoring and financial reporting quality Zhiming Ma Kirill E. Novoselov Kaitang Zhou Yi Zhou Decomposing the accrual premium: The evidence from two markets Doina Chichernea Anthony Holder Alex Petkevich Tournament incentives and firm credit risk: Evidence from credit default swap referenced firms Lijing Du Jian Huang Bharat A. Jain CEO investment of deferred compensation plans and firm performance Domenico Rocco Cambrea Stefano Colonnello Giuliano Curatola Giulia Fantini Employee treatment and firm innovation Connie X. Mao Jamie Weathers Does board gender diversity affect corporate cash holdings? Muhammad Atif Benjamin Liu Allen Huang What factors determine dividend smoothing by US and EU banks? Nicos Koussis Michalis Makrominas Volume 46, Issue 9-10（October/November 2019）Repetitive disclosures in the MD&A Heather Li Internal control quality and relationship‐specific investments by suppliers and customers Shu‐Miao Lai A new perspective on post‐earnings‐announcement‐drift: Using a relative drift measure Michael Clement Joonho Lee Kevin Ow Yong Board directors with foreign experience and stock price crash risk: Evidence from China Feng Cao Jian Sun Rongli Yuan Does stardom affect the informativeness of a CEO's insider trades? Sanjiv Sabherwal Mohammad Riaz Uddin Rank and file equity compensation and earnings management: Evidence from stock options D. Kip Holderness Jr. Adrienna Huffman Melissa Lewis‐Western Paving the way for children: Family firm succession and corporate philanthropy in China Wen He Xin Yu Can tail risk explain size, book‐to‐market, momentum, and idiosyncratic volatility anomalies? Sofiane Aboura Y. Eser Arisoy Returns to scale and asset prices Hung‐Kun Chen Konan Chan Yanzhi Wang 第46卷第1-2期（2019年1月/ 2月）[1]。绩效评论和财务分析师行为中的因果语言强度 张书宇，潘惠丰 [2]。公司欺诈对与董事相关联的公司的影响：来自银行贷款的证据 Tat-kei Lai Adrian C.H.雷·弗兰克·宋 [3]。重大缺陷披露和重述公告：联合和订单效应 李和巴拉特萨拉斯·纳德·万斯 [4]。温莎化的影响：预测非GAAP和GAAP收益的案例 Ruby Brownen‐Trinh [5]。分析师收入预测报告以及收入和支出的质量 帕维尔·比林斯基 迈克尔·伊姆斯 [6]。融资租赁的确认与披露：来自日本的证据 草野昌树 [7]。估值方法的选择对私营企业的司法评估是否有影响？ Jani Saastamoinen Hanna Savolainen [8]。员工友好实践，产品市场竞争和企业价值 郑世英 [9]。私人和公共公司的投资和融资决策 沃尔夫冈·德罗贝兹·马尔特·詹森·伊万·迈耶 第46卷第3-4期(2019年3 / 4月)[10]。寻找意义:教训，资源和下一步的计算分析金融话语 马哈茂德·埃尔‐哈吉·保罗·雷森·马丁·沃克·史蒂文·杨·瓦西利基·西马基 [11]。自愿披露、强制披露和资本成本 静和玛琳A.普拉利和文 [12]。内幕交易和市场回报的总和:透明度的作用 弗朗索瓦•布罗谢 [13]。不遵守非会计证券法规和违反公认会计准则 蔡顺华，斯蒂文，杨秀，叶章 [14]。分析人员信息环境的审计质量和性质 Wen He Baljit Sidhu Stephen Taylor [15]。CEO内部经验和自愿披露质量:来自管理层预测的证据 保罗·布罗克曼约翰·坎贝尔 [16]。董事技能和财务报告质量 阿米尔·鲁宾·丹·西格尔 [17]。企业社会责任对投资效率和创新的影响 Kirsten A. Cook Andrea M. Romi Daniela Sanchez Juan Manuel Sanchez 第46卷第5-6期(2019年5 / 6月)[18]。披露地点是否重要?来自地理区域的证据 伊迪丝·梁非常严肃 [19]。逾期提交10K文件会影响公司的财务报告策略吗?来自可操控性应计项目和真实交易管理的证据 Santanu Mitra Talal Al‐Hayale Mahmud Hossain [20]。受污染的投资组合:减值会计规则如何限制证券销售 Brett W. Cantrell Christopher G. Yust [21]。发展费用、资本化和债务融资 Andreas Kreß Brigitte Eierle Ioannis Tsalavoutas [22]。债务契约的严格性和审计师的专业化 卡罗琳M.卡拉汉加里F.彼得斯约瑟夫H.张 [23]。管理盈余预测和银行贷款合同 王新禄:田‐Shih Hsieh Byron Y. Song Ray R. Wang Xinlu Wang [24]。基于股权的激励机制和股东决定薪酬 登顿·柯林斯，布莱尔·b·马夸特，徐牛 [25]。投资众筹中个人投资决策的决定因素 Fabrice Herve Elodie Manthe Aurelie Sannajust Armin Schwienbacher [26]。代理成本的债务悬置与最佳的投资时机和规模 西原美吉，苏迪普托，萨卡尔，张传谦 第46卷第7-8期(2019年7 / 8月)[27]。证券化收益与异常贷款损失准备金之间的相互作用:信用风险保留与公允价值会计 Qiuhong赵 [28]。管理学术经验，外部监控和财务报告质量 马志明。诺沃肖洛夫。开堂。周一舟 [29]。权责发生溢价的分解:来自两个市场的证据 Doina Chichernea安东尼·霍尔德亚历克斯·佩特凯维奇 [30]。比赛激励和公司信用风险:来自信用违约互换参考公司的证据 丽晶杜剑黄巴拉特A.贾殷 [31]。CEO递延薪酬计划投资与公司业绩 Domenico Rocco Cambrea Stefano Colonnello Giuliano Curatola Giulia Fantini [32]。员工待遇和企业创新 Connie X. Mao Jamie Weathers [33]。董事会性别多样性是否影响公司现金持有? 穆罕默德·阿提夫·本杰明·刘·艾伦·黄 [34]。什么因素决定美国和欧盟银行的股利平滑? Nicos Koussis Michalis Makrominas 第46卷第9-10期(2019年10月/ 11月)[35]。在MD&A中重复披露 希瑟·李 [36]。内部控制质量和关系——供应商和客户的特殊投资 Michael Clement Joonho Lee Kevin Ow Yong [37]。对后收益‐公告‐漂移的新视角:使用相对漂移测量 迈克尔克莱门特李凯文Ow Yong [38]。具有国外经验的董事和股价崩盘风险:来自中国的证据 Feng Cao Jian Sun Rongli Yuan [39]。明星地位会影响CEO内部交易的信息量吗? Sanjiv Sabherwal Mohammad Riaz Uddin [40]。普通员工的股权报酬和盈余管理:来自股票期权的证据 D. Kip Holderness Jr. Adrienna Huffman梅丽莎·刘易斯西部 [41]。为孩子们铺平道路:中国的家族企业继承和企业慈善 文和新语 [42]。尾部风险能解释规模、账面到市场、动量和特殊波动率异常吗? Sofiane Aboura, Eser Arisoy [43]。规模收益和资产价格 Hung‐Kun Chen Konan Chan Yanzhi Wang 资料整理：白硕 |
