Journal of Business Finance & Accounting

1996 - 2012

Edited by P. F. Pope, A. W. Stark and M. Walker

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2012, volume 39, issue 3-4

Market Underestimation of the Implications of R&D Increases for Future Earnings: The US Evidence pp. 289-314

Ashiq Ali, Mustafa Ciftci and William M. Cready

The Timing of Quarterly ‘Pro Forma’ Earnings Announcements pp. 315-359

Nerissa C. Brown, Theodore E. Christensen and W. Brooke Elliott

Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage pp. 360-398

Victoria Dickinson and Gregory A. Sommers

Resources or Power? Implications of Social Networks on Compensation and Firm Performance pp. 399-426

Joanne Horton, Yuval Millo and George Serafeim

IPO Survival in a Reputational Market pp. 427-463

Susanne Espenlaub, Arif Khurshed and Abdulkadir Mohamed

Demand for Dividends: The Case of UK Water Companies pp. 464-499

Seth Armitage

Firm Valuation in Venture Capital Financing Rounds: The Role of Investor Bargaining Power pp. 500-530

Andy Heughebaert and Sophie Manigart

2012, volume 39, issue 1-2

Abnormal Accrual Estimates and Evidence of Mispricing pp. 1-34

C.S. Agnes Cheng, Cathy Zishang Liu and Wayne Thomas

A Simple Model Relating Accruals to Risk, and its Implications for the Accrual Anomaly pp. 35-59

Mozaffar Khan

Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand pp. 60-81

W. Robert Knechel, Divesh S. Sharma and Vineeta D. Sharma

CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts pp. 82-112

Vivek Mande and Myungsoo Son

Bank Lending Networks, Experience, Reputation, and Borrowing Costs: Empirical Evidence from the French Syndicated Lending Market pp. 113-140

Christophe J. Godlewski, Bulat Sanditov and Thierry BURGER-HELMCHEN

Pre-IPO Acquirers’ Issuance Cost and Long-Run Performance: Do Their M&A Disclosures Matter? pp. 141-164

Junming Hsu, Weiju Young and Hsin-Yi Wang

Why Do Firms Go Public? The Role of the Product Market pp. 165-192

Abe de Jong, Carel A. Huijgen, Teye A. Marra and Peter Roosenboom

Wealth Effects of Credit Risk Securitization in European Banking pp. 193-228

Andr Uhde, Christian Farruggio and Tobias C. Michalak

Credit Rating Migration Risk and Business Cycles pp. 229-263

Fei Fei, Ana-Maria Fuertes and Elena Kalotychou

Is there Really No Conglomerate Discount? pp. 264-288

Manuel Ammann, Daniel Hoechle and Markus Schmid

2011, volume 38, issue 9-10

Changes in Option-Based Compensation Around the Issuance of SFAS 123R pp. 1053-1095

Lawrence D. Brown and Yen-Jung Lee

The Direct Relevance of Accounting Information for Credit Default Swap Pricing pp. 1096-1122

George Batta

Another Specification of Ohlson's ‘Other Information’ Term for the Earnings/Returns Association: Theory and Some Evidence pp. 1123-1155

Kathryn E. Easterday, Pradyot K. Sen and Jens A. Stephan

Fundamental Analysis, Institutional Investment, and Limits to Arbitrage pp. 1156-1183

Yanfeng Xue and May H. Zhang

Is Management Quality Value Relevant? pp. 1184-1208

Vineet Agarwal, Richard Taffler and Mike Brown

Do Internet Stock Message Boards Influence Trading? Evidence from Heavily Discussed Stocks with No Fundamental News pp. 1209-1237

Sanjiv Sabherwal, Salil K. Sarkar and Ying Zhang

Board Size, Corporate Information Environment and Cost of Capital pp. 1238-1261

Arun Upadhyay and Ram Sriram

Long Term Performance and Choice of SEO Method by UK Firms pp. 1262-1289

John Capstaff and Jonathan Fletcher

An Examination of Dynamic Trading Stategies in UK and US Stock Returns pp. 1290-1310

Jonathan Fletcher

2011, volume 38, issue 7-8

Defence Measures and Earnings Management in an Owner Dominant Context pp. 765-793

Carolina Bona-Sánchez, Jerónimo Pérez-Alemán and Domingo J. Santana-Martín

Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China pp. 794-812

Liu Wang and Kenneth Yung

The Long-Term Performance and Failure Risk of Firms Cited in the US SEC's Accounting and Auditing Enforcement Releases pp. 813-841

Fei Leng, Ehsan H. Feroz, Zhiyan Cao and Sergio V. Davalos

Fundamental Information in Technical Trading Strategies pp. 842-860

Ute Bonenkamp, Carsten Homburg and Alexander Kempf

Determinants of Analysts’ Dropped Coverage Decision: The Role of Analyst Incentives, Experience, and Accounting Fundamentals pp. 861-886

John Shon and Susan M. Young

Inefficient Investment and the Diversification Discount: Evidence from Corporate Asset Purchases pp. 887-914

Sheng-Syan Chen and I-Ju Chen

Asset Substitution and Debt Renegotiation pp. 915-944

Christian Riis Flor

Staying Power of UK Buy-Outs pp. 945-986

Ranko Jelic

Board Characteristics and Profit Efficiency in the United Kingdom Life Insurance Industry pp. 987-1015

Philip Hardwick, Mike Adams and Hong Zou

Household Liquidity and Incremental Financing Decisions: Theory and Evidence pp. 1016-1052

M. Ricardo Cunha, Bart M. Lambrecht and Grzegorz Pawlina

2011, volume 38, issue 5-6

Accruals, Disclosure and the Pricing of Future Earnings in the European Market pp. 473-504

Christina Dargenidou, Stuart McLeay and Ivana Raonic

The Abnormal Earnings Growth Model, Two Exogenous Discount Rates, and Taxes pp. 505-535

L. Peter Jennergren and Kenth Skogsvik

Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings pp. 536-573

David Veenman, Allan Hodgson, Bart Van Praag and Wei Zhang

Identifying Consensus Analysts’ Earnings Forecasts that Correctly and Incorrectly Predict an Earnings Increase pp. 574-600

Matthew M. Wieland

Why Do Companies Pay Stock Dividends? The Case of Bonus Distributions in an Inflationary Environment pp. 601-627

Cahit Adaoglu and Meziane Lasfer

Stock Market Driven Acquisitions versus the Q Theory of Takeovers: The UK Evidence pp. 628-656

Xiao Gang Bi and Alan Gregory

Improved Inference in Regression with Overlapping Observations pp. 657-683

Mark Britten-Jones, Anthony Neuberger and Ingmar Nolte

Overconfidence Among Professional Investors: Evidence from Mutual Fund Managers pp. 684-712

Alexander Puetz and Stefan Ruenzi

Risk Aversion with Local Risk Seeking and Stock Returns: Evidence from the UK Market pp. 713-739

Konstantinos Kassimatis

Getting Real with Real Options: A Utility–Based Approach for Finite–Time Investment in Incomplete Markets pp. 740-764

M. R. Grasselli

2011, volume 38, issue 3-4

Mandatory IFRS Adoption and Accounting Quality of European Banks pp. 289-333

Gunther Gebhardt and Zoltan Novotny-Farkas

Do Customer Acquisition Cost, Retention and Usage Matter to Firm Performance and Valuation? pp. 334-363

Gilad Livne, Ana Simpson and Eli Talmor

The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US pp. 364-394

Ross Jennings and Ana Marques

The Valuation Differences Between Stock Option and Restricted Stock Grants for US Firms pp. 395-412

James H. Irving, Wayne R. Landsman and Bradley P. Lindsey

VC Board Representation and Performance of US IPOs pp. 413-445

Salim Chahine and Marc Goergen

The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: US Evidence pp. 446-471

Bjorn N. Jorgensen, Yong Gyu Lee and Yong Keun Yoo

2011, volume 38, issue 1-2

Capital Allocation and Timely Accounting Recognition of Economic Losses pp. 1-33

Robert M. Bushman, Joseph D. Piotroski and Abbie J. Smith

The Market's Reaction to Unexpected Earnings Thresholds pp. 34-57

Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas

The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? pp. 58-94

Vasiliki Athanasakou, Norman C. Strong and Martin Walker

The Market Effects of Breaking a String of Meeting or Beating Analysts’ Expectations: Downward Revision of Future Cash Flows or Increase in Cost of Equity Capital? pp. 95-118

Yuan Xie

The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent? pp. 119-144

Andreas Simon and Asher Curtis

The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets pp. 145-164

Bo-Göran Ekholm and Jan Wallin

Corporate Governance Quality, Audit Fees and Non-Audit Services Fees pp. 165-197

Mahbub Zaman, Mohammed Hudaib and Roszaini Haniffa

Institutional Dividend Clienteles Under an Imputation Tax System pp. 198-224

Aelee Jun, David R. Gallagher and Graham H. Partington

Leverage, Debt Maturity and Firm Investment: An Empirical Analysis pp. 225-258

Viet A. Dang

Financial Frictions, Bank Efficiency and Risk: Evidence from the Eurozone pp. 259-287

Georgios Chortareas, Claudia Girardone and Alexia Ventouri