Issue Information

• Published date: 01 January 2024
• Date: 01 January 2024
• DOI: http://doi.org/10.1002/jcaf.22567

The Journal of

Corporate

Accounting

& Finance

Volume 35

Number 1

January 2024

N Geographic distance and tax fundamentals: An

empirical analysis of location choice of Japanese

rms’ outbound mergers and acquisitions

— Yanwen Jiang

N Repatriation tax and dividend policy

— Shaddy Douidar and Ninon Sutton

N Causality and volatility spillovers of banks’

stock price returns on BSE Bankex returns

— Baranidharan Subburayan

N The effect of real earnings management on

earnings persistence and informativeness

before and during COVID-19

— Le Thi Bao Nhu, Tran Thi Hong Diem,

Yen Thi Tran and Trang Cam Hoang

N A contrast of the popularity and the

interpretation of non-GAAP earning

disclosures in different industries

— Kang Cheng, Mohammad Tavakolifar and

Barkat Ullah

N Firms’ exposure to political risk and nancial

reporting quality

— Lukas Timbate and Dereje Ferede Asrat