Issue Information

• Date: 01 March 2017
• Published date: 01 March 2017
• DOI: http://doi.org/10.1111/jbfa.12146

Journal of Business Finance & Accounting

March/April 2017 Vol. 44 Nos 3 & 4

Contents

The BP Oil Spill: Shareholder Wealth Effects and Environmental

Disclosures

by Frank Heflin and Dana Wallace 337

Managerial Discretion in Accruals and Informational Efficiency

by Pietro Perotti and David Windisch 375

Does Stock Liquidity Affect Accrual-based Earnings Management?

by Kelly Huang, Brent Lao and Gregory McPhee 417

Impression Management and Non-GAAP Disclosure in Earnings

Announcements

by Encarna Guillamon-Saorin, Helena Isidro and Ana Marques 448

Is Japan Really a “Buy”? The Corporate Governance, Cash Holdings and

Economic Performance of Japanese Companies

by Kazuo Kato, Meng Li and Douglas J. Skinner 480

Editorial Statement

by Thomas Gaston 524