Issue Information

• Published date: 01 July 2018
• DOI: http://doi.org/10.1111/jbfa.12293
• Date: 01 July 2018

Journal of Business Finance & Accounting

Volume 45 Numbers 7&8 July/August 2018

wileyonlinelibrary.com/journal/jbfa

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Journal of

Business Finance

& Accounting

Contents

Editors: Peter F. Pope, Andrew W. Stark and Martin Walker

IFRS adoption, reporting incentives and financial reporting quality in private firms

Moritz Bassemir and Zoltán Novotny-Farkas

The impact of mandatory IFRS reporting on institutional trading costs: Evidence

from Australia

Andrew Lepone and Jin Boon Wong

Regulatory competition and rules/principles-based regulation

Pascal Frantz and Norvald Instefjord

Asset specificity and conditional accounting conservatism

Qingyuan Li and Li Xu

Financial reporting quality and corporate innovation

KoEun Park

Pushing the future back: The impact of policy uncertainty on the market pricing

of future earnings

Michael S. Drake , Michael A. Mayberry and Jaron H. Wilde

The recent financial crisis, start-up financing and survival

Marc Deloof and Tom Vanacker

Litigation risk: Measurement and impact on M&A transaction terms

Hubert de La Bruslerie and Julien Le Maux

The competitive effects of S&P 500 Index revisions

Sheng-Syan Chen and Yueh-Hsiang Lin

Journal of

Business Finance

& Accounting

Volume 45

Numbers 7&8

July/August 2018

JBFA_45_7-8_cover_HR 1JBFA_45_7-8_cover_HR 1 11/07/18 4:27 PM11/07/18 4:27 PM