• Issue

    Journal of Business Finance & Accounting: Volume 49, Issue 1-2

    1-380
    January-February 2022
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ISSUE INFORMATION

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Issue Information

  • Pages: 1-2
  • First Published: 21 February 2022

ARTICLES

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Do directors have style? Board interlock and accounting properties

Khondkar E. Karim,  Jiayan Li,  Karen Jingrong Lin,  Ashok Robin, 
  • Pages: 3-32
  • First Published: 01 September 2021
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The roles of XBRL and processed XBRL in 10-K readability

Steven F. Cahan,  Seokjoo Chang,  Wei Z. Siqueira,  Kinsun Tam, 
  • Pages: 33-68
  • First Published: 30 August 2021
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Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments

Felipe Restrepo,  Jérôme P. Taillard, 
  • Pages: 69-110
  • First Published: 30 August 2021
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Non-generally accepted accounting principles disclosures and audit committee chairs’ external directorships

Cheng-Hsun Lee, 
  • Pages: 111-139
  • First Published: 31 August 2021
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Do companies try to conceal financial misstatements through auditor shopping?

Zvi Singer,  Jing Zhang, 
  • Pages: 140-180
  • First Published: 19 August 2021
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CEO cultural heritage and the pricing of audit services

Anh Viet Pham,  Mia Hang Pham,  Cameron Truong, 
  • Pages: 181-214
  • First Published: 21 June 2021
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Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi-experiment

Yingwen Deng,  Ole-Kristian Hope,  Cyndia Wang,  Min Zhang, 
  • Pages: 215-248
  • First Published: 31 July 2021
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Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies

Stephanie F. Cheng,  Ole-Kristian Hope,  Danqi Hu, 
  • Pages: 249-273
  • First Published: 31 July 2021
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Ownership concentration, ownership identity and seasoned equity offerings probabilities: Evidence from Germany

Joachim Rojahn,  Florian Zechser, 
  • Pages: 274-296
  • First Published: 13 July 2021
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Language and innovation

Dongmin Kong,  Jialong Wang,  Yanan Wang,  Jian Zhang, 
  • Pages: 297-326
  • First Published: 29 June 2021
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The signaling role of trade credit in bank lending decisions: Evidence from small and medium-sized enterprises

Belinda L. Del Gaudio,  Gabriele Sampagnaro,  Claudio Porzio,  Vincenzo Verdoliva, 
  • Pages: 327-354
  • First Published: 13 July 2021
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The value of tunneling: Evidence from master limited partnership formations

Aaron J. Mandell, 
  • Pages: 355-380
  • First Published: 22 July 2021