Issue Information

• Published date: 01 January 2019
• Date: 01 January 2019
• DOI: http://doi.org/10.1111/jbfa.12344

Journal of Business Finance & Accounting

Volume 46 Numbers 1&2 January/February 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

Causal language intensity in performance commentary and financial analyst behaviour

Shuyu Zhang , Walter Aerts and Huifeng Pan

The impact of corporate fraud on director-interlocked firms: Evidence from bank loans

Tat-kei Lai , Adrian C.H. Lei and Frank M. Song

Material weakness disclosures and restatement announcements: The joint and order

effects

Li He , Bharat Sarath and Nader Wans

Effects of winsorization: The cases of forecasting non-GAAP and GAAP earnings

Ruby Brownen-Trinh

Analyst revenue forecast reporting and the quality of revenues and expenses

Pawel Bilinski and Michael Eames

Recognition versus disclosure of finance leases: Evidence from Japan

Masaki Kusano

Does the choice in valuation method matter in the judicial appraisal of private firms?

Jani Saastamoinen and Hanna Savolainen

Employee-friendly practices, product market competition and firm value

Saeyoung Chang and Hoje Jo

Investment and financing decisions of private and public firms

Wolfgang Drobetz , Malte Janzen and Iwan Meier

Journal of

Business Finance

& Accounting

Volume 46

Numbers 1&2

January/February 2019

JBFA_46_1-2_cover_HR 1JBFA_46_1-2_cover_HR 1 06/02/19 1:52 PM06/02/19 1:52 PM