The relation between working capital management and corporate profitablity is investigated for a sample of 1,009 large Belgian non‐financial firms for the 1992‐1996 period. Trade credit policy and inventory policy are measured by number of days accounts receivable, accounts payable and inventories, and the cash conversion cycle is used as a comprehensice measure of working…
Journal of Business Finance & Accounting Template
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About the Journal of Business Finance & Accounting format
Journal of Business Finance & Accounting is a peer-reviewed journal published by Wiley, covering Corporate Finance and Governance, Auditing, Earnings Management, Governance, Financial Markets and Investment Strategies.
| Publisher | Wiley |
|---|---|
| Reference style | Author–year (Chicago) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Journal of Business Finance & Accounting 12 (3): 45–58.
Formats any DOI in Journal of Business Finance & Accounting style. No sign-up. |
| Publishes research in | Corporate Finance and Governance Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research Monetary Policy and Economic Impact |
| ISSN | 0306-686X |
| Citation impact (2-yr) | 2.21 |
| h-index | 149 |
| i10-index | 1,686 |
| Total citations | 108,999 |
| Article processing charge | $3,450 |
| Top institutions publishing here | Lancaster University |
| Journal website | onlinelibrary.wiley.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Papers published in Journal of Business Finance & Accounting per year
Citation impact of Journal of Business Finance & Accounting by publication year
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Most-cited papers in Journal of Business Finance & Accounting
Abstract: This paper examines whether the incidence of earnings management by UK firms depends on board monitoring. We focus on two aspects of board monitoring: the role of outside board members and the audit committee. Results indicate that the likelihood of managers making income‐increasing abnormal accruals to avoid reporting losses and earnings reductions is negatively…
Abstract: This study investigates the relationship between the corporate governance structure and performance of 347 companies listed on the Kuala Lumpur Stock Exchange (KLSE) between 1996 and 2000. We found board size and top five substantial shareholdings to be significantly associated with both market and accounting performance measures. In addition, we found a significant relationship…
This paper examines the empirical determinants of borrowing decisions of firms and the role of adjustment process. A partial adjustment model is estimated by GMM estimation procedure using data for an unbalanced panel of 390 UK firms over the period of 1984–1996. Our results suggest that firms have long‐term target borrowing ratios and they adjust…
This paper is concerned with the attempts to explain the disclosure of social and environmental information in the annual reports of large companies by reference to observable characteristics of those companies. An extensive literature has sought to establish whether variables such as corporate size, profit and industry segments can explain corporations' disclosure practices. The results…