The Journal of Business Finance and Accounting is an academic journal dedicated to the fields of business, finance, and accounting. This magazine aims to provide a platform for business finance professionals, accounting scholars, and researchers in related fields to exchange ideas, share knowledge, and research results. The magazine covers various aspects such as business strategy, financial theory, accounting practice, audit research, risk management, and legal and ethical issues related to commercial finance.The background of the magazine is closely related to the development of business finance and accounting disciplines. With the rapid development of global economic integration and financial markets, the importance of commercial finance and accounting fields is increasingly prominent. Professionals need to constantly update their knowledge to adapt to the constantly changing market environment and regulatory requirements. The Journal of Business Finance and Accounting has emerged, dedicated to publishing innovative and practical research, providing valuable insights for both academia and practice.
商业财务与会计杂志(Journal Of Business Finance & Accounting)是一本由Wiley-Blackwell出版的一本BUSINESS, FINANCE学术刊物,主要报道BUSINESS, FINANCE相关领域研究成果与实践。本刊已入选、社会科学引文索引(SCIE)来源期刊,该刊创刊于1974年,出版周期5 issues/year。2021-2022年最新版WOS分区等级:Q2,2023年发布的影响因子为2.2,CiteScore指数4.4,SJR指数1.283。本刊非开放获取期刊。 《商业金融与会计杂志》是一本专注于商业、金融和会计领域的学术期刊。该杂志旨在为商业金融专业人士、会计学者以及相关领域的研究人员提供一个交流思想、分享知识和研究成果的平台。杂志内容涵盖了商业策略、金融理论、会计实践、审计研究、风险管理以及与商业金融相关的法律和伦理问题等多个方面。杂志的背景与商业金融和会计学科的发展历程紧密相连。随着全球经济一体化和金融市场的快速发展,商业金融和会计领域的重要性日益凸显。专业人士需要不断更新知识,以适应不断变化的市场环境和法规要求。《商业金融与会计杂志》应运而生,致力于发表具有创新性和实用性的研究,为学术界和实务界提供有价值的见解。
Employee Treatment and Firm Innovation
来源期刊:Journal of Business Finance & AccountingDOI:10.2139/SSRN.2648588
Development Costs Capitalization and Debt Financing
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12370
Repetitive Disclosures in the MD&A
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12405
Causal language intensity in performance commentary and financial analyst behaviour
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12351
Does board gender diversity affect corporate cash holdings
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12397
Agency cost of debt overhang with optimal investment timing and size
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12379
Directors Skill and Financial Reporting Quality
来源期刊:Journal of Business Finance & AccountingDOI:10.2139/SSRN.1928384
Equity-based Incentives and Shareholder Say-on-pay
来源期刊:Journal of Business Finance & AccountingDOI:10.2139/SSRN.2803561
Does location matter for disclosure? Evidence from geographic segments
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12375
Does the choice in valuation method matter in the judicial appraisal of private firms
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12364
Effects of winsorization: The cases of forecasting non-GAAP and GAAP earnings
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12365
CEO investment of deferred compensation plans and firm performance
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12382
Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12381
Recognition versus disclosure of finance leases: Evidence from Japan
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12366
Analyst Revenue Forecast Reporting and the Quality of Revenues and Expenses
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12355
Paving the way for children: Family firm succession and corporate philanthropy in China
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12402
Noncompliance with non‐accounting securities regulations and GAAP violations
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/JBFA.12377
Can tail risk explain size, book‐to‐market, momentum, and idiosyncratic volatility anomalies?
来源期刊:Journal of Business Finance & AccountingDOI:10.1111/jbfa.12403