Issue Information

• DOI: http://doi.org/10.1111/jbfa.12421
• Published date: 01 March 2020
• Date: 01 March 2020

Journal of Business Finance & Accounting

Volume 47 Numbers 3&4 March/April 2020

wileyonlinelibrary.com/journal/jbfa

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Journal of

Business Finance

& Accounting

Contents

Senior Editors: Peter F. Pope and Andrew W. Stark

Fair value accounting: Current practice and perspectives for future research

Ryan McDonough , Argyro Panaretou and Catherine Shakespeare

Accounting conservatism and the profitability of corporate insiders

Akram Khalilov and Beatriz Garcia Osma

Selective disclosure and the role of Form 8-K in the post-Reg FD era

Cristi Gleason , Zhejia Ling and Rong Zhao

The effect of trade secrets protection on disclosure of forward-looking financial

information

Yan Li and Yutao Li

Do anti-bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010

Suhee Kim , William Rees and Vathunyoo Sila

The effect of audit market structure on audit quality and audit pricing in the private-

client market

Jeroen van Raak , Erik Peek , Roger Meuwissen and Caren Schelleman

Internal information quality and patent-related innovation

Kelly Huang , Brent Lao and Gregory McPhee

Measuring executive personality using machine-learning algorithms: A new approach

and audit fee-based validation tests

Karel Hrazdil , Jiri Novak , Rafael Rogo , Christine Wiedman and Ray Zhang

Journal of

Business Finance

& Accounting

Volume 47

Numbers 3&4

March/April 2020