Journal of Business Finance & Accounting

Cover image for Vol. 39 Issue 5‐6

June/July 2012

Volume 39, Issue 5-6

Pages 531–843


    1. Top of page
    1. How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting (pages 567–605)

      Lies Bouten, Patricia Everaert and Robin W. Roberts

      Version of Record online: 3 JUL 2012 | DOI: 10.1111/j.1468-5957.2012.02290.x

    2. Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses (pages 649–674)

      Michael Eames and Yongtae Kim

      Version of Record online: 30 MAY 2012 | DOI: 10.1111/j.1468-5957.2012.02289.x

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    4. The Relationship between Borrower Risk and Loan Maturity in Small Business Lending (pages 730–757)

      Karolin Kirschenmann and Lars Norden

      Version of Record online: 11 APR 2012 | DOI: 10.1111/j.1468-5957.2012.02285.x

    5. Determinants of Expected Stock Returns: Large Sample Evidence from the German Market (pages 758–784)

      Sabine Artmann, Philipp Finter and Alexander Kempf

      Version of Record online: 13 APR 2012 | DOI: 10.1111/j.1468-5957.2012.02286.x

    6. Capital Gains Taxation and Equity Returns: The Case of Mutual Savings Banks (pages 785–805)

      Michael A. Kelly, Xin Wu and Donald R. Chambers

      Version of Record online: 18 OCT 2011 | DOI: 10.1111/j.1468-5957.2011.02259.x

    7. Portfolio Optimization Using a Block Structure for the Covariance Matrix (pages 806–843)

      David Disatnik and Saggi Katz

      Version of Record online: 6 MAR 2012 | DOI: 10.1111/j.1468-5957.2012.02279.x