Table of Contents

• DOI: http://doi.org/10.1111/jbfa.12188
• Published date: 01 May 2016
• Date: 01 May 2016

Journal of Business Finance & Accounting

May/June 2016 Vol. 43 Nos 5 & 6

Contents

The Effect of Accounting Conservatism on Corporate Investment during

the Global Financial Crisis

by KARTHIK BALAKRISHNAN,ROSS WATTS AND LUO ZUO 513

S&P 500 Membership and Managers’ Supply of Conservative Financial

Reports

by GREGORY W. MARTIN,WAYNE B. THOMAS AND MATTHEW M. WIELAND 543

The Volatility of Return Revisions and Financial Statement Literacy in

Emerging Markets: The Case of Cross-listed Chinese Firms

by JEFFREY L. CALLEN,KAREN M.Y. LAI AND STEVEN X. WEI 572

Market Reaction to Seasoned Offerings in China

by JIA LIU,SAEED AKBAR,SYED ZULFIQAR ALI SHAH,DAYONG ZHANG

AND DONG PANG 597

Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US

Private Lenders

by MUSTAFA CIFTCI AND MASAKO DARROUGH 654

The Role of Collateral in the Credit Acquisition Process: Evidence from

SME Lending

by F´

ABIO DUARTE,ANA PAULA MATIAS GAMA AND JOS´EPAULO ESPERANc¸ A693

The Choice of Debt Source by UK Firms

by ANDREW MARSHALL,LAURA MCCANN AND PATRICK MCCOLGAN 729

The Effect of Regulations on Pension Risk Shifting: Evidence from the US

and Europe

by YANLING GUAN AND DAPHNE LUI 765