Journal of Business Finance & Accounting

© Blackwell Publishing Ltd

Cover image for Vol. 40 Issue 3-4

April/May 2013

Volume 40, Issue 3-4

Pages 285–587

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. Asset Write-offs in Private Firms – The Case of German SMEs (pages 285–317)

      Andrea Szczesny and Aljosa Valentincic

      Article first published online: 25 APR 2013 | DOI: 10.1111/jbfa.12017

    2. Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls (pages 318–349)

      Aloke (Al) Ghosh and Yong Gyu Lee

      Article first published online: 7 MAR 2013 | DOI: 10.1111/jbfa.12015

    3. The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility (pages 350–372)

      Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer

      Article first published online: 7 MAR 2013 | DOI: 10.1111/jbfa.12016

    4. Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity (pages 373–398)

      Yuping Jia

      Article first published online: 7 MAR 2013 | DOI: 10.1111/jbfa.12014

    5. An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US (pages 399–437)

      Susan M. Young and Emma Y. Peng

      Article first published online: 25 APR 2013 | DOI: 10.1111/jbfa.12020

    6. Analysts’ Momentum Recommendations (pages 438–469)

      Volkan Muslu and Yanfeng Xue

      Article first published online: 25 APR 2013 | DOI: 10.1111/jbfa.12024

    7. The Effects of Relative Changes in CEO Equity Incentives on the Cost of Corporate Debt (pages 470–500)

      Andrew K. Prevost, Erik Devos and Ramesh P. Rao

      Article first published online: 25 APR 2013 | DOI: 10.1111/jbfa.12023

    8. The Unintended Consequences of High Expectations and Pressure on New CEOs (pages 501–526)

      Kevin Krieger and James S. Ang

      Article first published online: 25 APR 2013 | DOI: 10.1111/jbfa.12021

    9. Payout Policy Tax Clienteles, Ex-dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform (pages 527–563)

      Christian Haesner and Deborah Schanz

      Article first published online: 25 APR 2013 | DOI: 10.1111/jbfa.12018

    10. Government Intervention and Investment Comovement: Chinese Evidence (pages 564–587)

      Donghua Chen, Saqib Khan, Xin Yu and Zhou Zhang

      Article first published online: 25 APR 2013 | DOI: 10.1111/jbfa.12022

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