Table of Contents

• Published date: 01 July 2016
• Date: 01 July 2016
• DOI: http://doi.org/10.1111/jbfa.12190

Journal of Business Finance & Accounting

July/August 2016 Vol. 43 Nos 7 & 8

Contents

The Ex-Ante Monitoring Role of Accounting Covenants in Public Debt

by ZAHN BOZANIC 803

Too Good to be True? An Analysis of the Options Market’s Reactions to

Earnings Releases

by YAN LUANDSUGATA RAY 830

A Comparative Analysis of Real and Accrual Earnings Management around

Initial Public Offerings under Different Regulatory Environments

by M. ALHADAB,I.CLACHER AND K. KEASEY 849

Individual Large Shareholders, Earnings Management, and Capital-Market

Consequences

by YIWEI DOU,OLE-KRISTIAN HOPE,WAYNE B. THOMAS AND YOULI ZOU 872

The Information Content of Corporate Pension Funding Status in Japan

by SHINGO GOTO AND NORIYOSHI YANASE 903

The Impact of NASD Rule 2711 and NYSE Rule 472 on Analyst Behavior:

The Strategic Timing of Recommendations Issued on Weekends

by YIDONG AND NAN HU950

Target Information Asymmetry and Acquisition Price

by PETER CHENG,LIN LIANDWILSON H.S. TONG 976

Investment Horizons and Information

by KERSHEN HUANG AND ALEX PETKEVICH 1017