Issue Information

• Published date: 01 May 2020
• DOI: http://doi.org/10.1111/jbfa.12422
• Date: 01 May 2020

Journal of Business Finance & Accounting

Volume 47 Numbers 5&6 May/June 2020

wileyonlinelibrary.com/journal/jbfa

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Journal of

Business Finance

& Accounting

Contents

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

It’s OK to pay well, if you write well: The effects of remuneration disclosure readability

Danial Hemmings , Lynn Hodgkinson and Gwion Williams

Determinants of initial goodwill overstatement in affiliated and non-affiliated mergers

Sunghee Ahn , Youngsoon S. Cheon and Moonchul Kim

The effect of option transaction costs on informed trading in the options market around

earnings announcements

Suresh Govindaraj , Yubin Li and Chen Zhao

Profit shifting and tax-rate uncertainty

Manthos D. Delis , Iftekhar Hasan and Panagiotis I. Karavitis

How does the executive pay gap influence audit fees? The roles of R&D investment and

institutional ownership

Wenxia Ge and Jeong-Bon Kim

Do shareholder protection and creditor rights have distinct effects on the association

between debt maturity and ownership structure?

Henrique Castro Martins , Eduardo Schiehll and Paulo Renato Soares Terra

Shareholder coordination and corporate innovation

Ani Manakyan Mathers , Bin Wang and Xiaohong (Sara) Wang

Disappearing investment-cash flow sensitivities: Earnings have not become a worse

proxy for cash flow

Niclas Andrén and Håkan Jankensgård

Foreign currency borrowing surrounding the global financial crisis: Evidence from Korea

Sung C. Bae , Hyeon Sook Kim and Taek Ho Kwon

Journal of

Business Finance

& Accounting

Volume 47

Numbers 5&6

May/June 2020