• Issue

    Journal of Business Finance & Accounting: Volume 48, Issue 9-10

    1523-2072
    October/November 2021
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ISSUE INFORMATION

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Issue Information

  • Pages: 1523-1524
  • First Published: 10 December 2021

ARTICLES

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Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager-initiated non-GAAP adjustments

Paul A. Griffin,  David H. Lont, 
  • Pages: 1525-1559
  • First Published: 05 April 2021
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Does real earnings smoothing reduce investors’ perceived risk?

Jeong-Bon Kim,  Jeff J. Wang,  Eliza Xia Zhang, 
  • Pages: 1560-1595
  • First Published: 30 April 2021
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The attention of long-term institutional investors and timely loss recognition

Rui Wang, 
  • Pages: 1596-1629
  • First Published: 14 July 2021
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Governments as customers: Exploring the effects of government customers on supplier firms’ information quality

Chen Chen,  Ting-Chiao Huang,  Mukesh Garg,  Mehdi Khedmati, 
  • Pages: 1630-1667
  • First Published: 29 April 2021
Open Access

Freedom of the press and corporate misconduct

Trang Nguyen, 
  • Pages: 1668-1710
  • First Published: 05 May 2021
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Political ideology in M&A

Saad Alnahedh,  Bader Alhashel, 
  • Pages: 1711-1746
  • First Published: 05 May 2021
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Learning in serial mergers: Evidence from a global sample

Vivek K. Pandey,  Ninon K. Sutton,  Tanja Steigner, 
  • Pages: 1747-1796
  • First Published: 16 June 2021
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Industry tournament incentives and corporate innovation

Tu Nguyen,  Jing Zhao, 
  • Pages: 1797-1845
  • First Published: 17 June 2021
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Born to innovate? The birth-order effect of CEOs on corporate innovation

Qing Wan,  Xiaoke Cheng,  Kam C. Chan,  Shenghao Gao, 
  • Pages: 1846-1888
  • First Published: 13 July 2021
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De-risking through equity holdings: Bank and insurer behavior under capital requirements

Liu Yang,  Qing Zhou,  Min Zhu, 
  • Pages: 1889-1917
  • First Published: 29 March 2021
Open Access

Real regulatory capital management and bank payouts: Evidence from available-for-sale securities

Michele Fabrizi,  Elisabetta Ipino,  Michel Magnan,  Antonio Parbonetti, 
  • Pages: 1918-1939
  • First Published: 24 March 2021
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Internal control material weakness and CEO recruitment

Inder K. Khurana,  Hoyoun Kyung, 
  • Pages: 1940-1987
  • First Published: 11 August 2021
Open Access

Age, gender, and risk-taking: Evidence from the S&P 1500 executives and market-based measures of firm risk

Jarkko Peltomäki,  Jukka Sihvonen,  Steve Swidler,  Sami Vähämaa, 
  • Pages: 1988-2014
  • First Published: 03 May 2021
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Distracted institutions, information asymmetry and stock price stability

Ryan Flugum,  Svetlana Orlova,  Andrew Prevost,  Li Sun, 
  • Pages: 2015-2048
  • First Published: 13 July 2021
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Measuring systematic risk from managerial organization capital

Alev Yildirim,  Linda Allen, 
  • Pages: 2049-2072
  • First Published: 16 August 2021