Issue Information

• Published date: 01 January 2017
• Date: 01 January 2017
• DOI: http://doi.org/10.1111/jbfa.12145

Journal of Business Finance & Accounting

January/February 2017 Vol. 44 Nos 1 & 2

Contents

Predicting Corporate Bankruptcy: An Evaluation of Alternative Statistical

Frameworks

by Stewart Jones, David Johnstone and Roy Wilson 3

Climate Change and Asset Prices: Are Corporate Carbon Disclosure and

Performance Priced Appropriately?

by Andrea Liesen, Frank Figge, Andreas Hoepner

and Dennis M. Patten 35

Detecting Target-Driven Earnings Management Based on the Distribution

of Digits

by Robert Ullmann and Christoph Watrin 63

Analyst Tipping: Additional Evidence

by Stanimir Markov, Volkan Muslu and Musa Subasi 94

The Unintended Consequences of the Frequency of PCAOB Inspection

by Paul Tanyi and Barri Litt 116

Credit Ratings and Earnings Management around IPOs

by Dimitrios Gounopoulos and Hang Pham 154

How does the Funding Status of Defined Benefit Pension Plans Affect

Investment Decisions of Firms in the United States?

by Neeru Chaudhry, Hue Hwa Au Yong and Chris Veld 196

National Culture and the Valuation of Cash Holdings

by Svetlana Orlova, Ramesh Rao and Tony Kang 236

Does Branch Religiosity Influence Bank Risk-Taking?

by Justin Chircop, Michele Fabrizi, Elisabetta Ipino

and Antonio Parbonetti 271

What Drives the Consequences of Intentional Misstatements? Evidence

from Rating Analysts’ Reactions

by Martin Bierey and Martin Schmidt 295