Journal of Business Finance & Accounting: Vol 52, No 3

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Journal of Business Finance & Accounting: Volume 52, Issue 3

ISSUE INFORMATION

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ARTICLE

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

Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China

More than solely reactive: Audit committee director departures as anticipatory actions in financial misstatements

Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades

The Importance of Luck in Executive Promotion Tournaments: Theory and Evidence

The Financial Reporting Consequences of Last Chance Earnings Management

Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi-Natural Experiment

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

Cartelization and Expected Crash Risk: Evidence From Global Leniency Laws

Short-Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO

How Do Investors Value Tax Avoidance Under the Imputation Tax System?

Press Freedom and Systemic Risk

Accounting for Asset Pricing Factors

Mandated Public Disclosure and Trade Credit Payment Practices

Corruption and Default Risk: Global Evidence

Directors' Bankruptcy Experience and Financial Reporting Choices

Busy Boards, Delegated Decision-Making, and Misreporting

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Journal of Business Finance & Accounting: Volume 52, Issue 3

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ISSUE INFORMATION

Issue Information

ARTICLE

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

Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China

More than solely reactive: Audit committee director departures as anticipatory actions in financial misstatements

Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades

The Importance of Luck in Executive Promotion Tournaments: Theory and Evidence

The Financial Reporting Consequences of Last Chance Earnings Management

Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi-Natural Experiment

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

Cartelization and Expected Crash Risk: Evidence From Global Leniency Laws

Short-Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO

How Do Investors Value Tax Avoidance Under the Imputation Tax System?

Press Freedom and Systemic Risk

Accounting for Asset Pricing Factors

Mandated Public Disclosure and Trade Credit Payment Practices

Corruption and Default Risk: Global Evidence

Directors' Bankruptcy Experience and Financial Reporting Choices

Busy Boards, Delegated Decision-Making, and Misreporting

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