Issue Information

• Date: 01 May 2019
• DOI: http://doi.org/10.1111/jbfa.12346
• Published date: 01 May 2019

Journal of Business Finance & Accounting

Volume 46 Numbers 5&6 May/June 2019

wileyonlinelibrary.com/journal/jbfa

View this journal online at

Journal of

Business Finance

& Accounting

Contents

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

Does location matter for disclosure? Evidence from geographic segments

Edith Leung and Arnt Verriest

Does late 10K filing impact companies’ financial reporting strategy? Evidence from

discretionary accruals and real transaction management

Santanu Mitra , Talal Al-Hayale and Mahmud Hossain

Tainted portfolios: How impairment accounting rules restrict security sales

Brett W. Cantrell and Christopher G. Yust

Development costs capitalization and debt financing

Andreas Kreß , Brigitte Eierle and Ioannis Tsalavoutas

Debt contract strictness and auditor specialization

Carolyn M. Callahan , Gary F. Peters and Joseph H. Zhang

Management earnings forecasts and bank loan contracting

Tien-Shih Hsieh , Byron Y. Song , Ray R. Wang and Xinlu Wang

Equity-based incentives and shareholder say-on-pay

Denton Collins , Blair B. Marquardt and Xu Niu

Determinants of individual investment decisions in investment-based crowdfunding

Fabrice Hervé , Elodie Manthé , Aurélie Sannajust and Armin Schwienbacher

Agency cost of debt overhang with optimal investment timing and size

Michi Nishihara , Sudipto Sarkar and Chuanqian Zhang

Corrigendum

Journal of

Business Finance

& Accounting

Volume 46

Numbers 5&6

May/June 2019