Journal of Business Finance & Accounting

1996 - 2013

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

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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 Georges 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 Nybo 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

2010, volume 37, issue 9-10

When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements pp. 1027-1056

Linda Hughen

Web-Based Non-Financial Disclosure and Cost of Finance pp. 1057-1093

Raf Orens, Walter Aerts and Denis Cormier

Robustness of Judicial Decisions to Valuation-Method Innovation: An Exploratory Empirical Study pp. 1094-1114

Feng Chen, Kenton K. Yee and Yong Keun Yoo

Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market pp. 1115-1144

Her-Jiun Sheu, Huimin Chung and Chih-Liang Liu

Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence pp. 1145-1176

Aloke Ghosh, Antonio Marra and Doocheol Moon

Target Price Accuracy in Equity Research pp. 1177-1217

Stefano Bonini, Laura Zanetti, Roberto Bianchini and Antonio Salvi

Compensation Vega, Deregulation, and Risk-Taking: Lessons from the US Banking Industry pp. 1218-1247

Mohamed Belkhir and Abdelaziz Chazi

CEO Risk Incentives and Corporate Cash Holdings pp. 1248-1280

Zhenxu Tong

Governance and Politics: Regulating Independence and Diversity in the Board Room pp. 1281-1308

ØYvind Bøhren and R. Øystein Strøm

The Market Impact of Relative Agency Activity in the Sovereign Ratings Market pp. 1309-1347

Paula Hill and Robert William Faff

Comparing Different Economic Linkages Among Commodity Futures pp. 1348-1389

Michael T. Chng

2010, volume 37, issue 7-8

Changes in Unrecognised Deferred Tax Accruals from Carry-Forward Losses: Earnings Management or Signalling? pp. 763-791

Kathleen Herbohn, Irene Tutticci and Pui See Khor

Method-Shifting in Aggressive Earnings Reporting: The Case of the US Software Industry's Response to New US Regulation pp. 792-814

Ke Zhong, Robert B. Welker and Donald W. Gribbin

Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect pp. 815-840

Akinobu Shuto and Tomomi Takada

Informed Investors and the Internet pp. 841-865

Amir Rubin and Eran Rubin

Tax-Induced Dividend Capturing pp. 866-904

Oliver Zhen Li

Information Risk and Underwriter Switching in SEOs: Evidence from China pp. 905-928

Wei Luo, Pingui Rao and Heng Yue

Investment Timing when External Financing is Costly pp. 929-949

Stefan Hirth and Marliese Uhrig-Homburg

The Information Content of Abnormal Trading Volume pp. 950-978

Emanuele Bajo

Market Timing the Trading of International Mutual Funds: Weekend, Weekday and Serial Correlation Strategies pp. 979-1007

M. Imtiaz Mazumder, Edward M. Miller and Oscar Varela

International Dynamic Asset Allocation and Return Predictability pp. 1008-1025

Devraj Basu, Roel Oomen and Alexander Stremme

2010, volume 37, issue 5-6

Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership pp. 495-517

Bok Baik and Wooseok Choi

Accounting Conservatism and Transitory Earnings in Value and Growth Strategies pp. 518-537

Mattias Hamberg and Jiri Novak

Corporate Debt Financing and Earnings Quality pp. 538-559

Aloke (Al) Ghosh and Doocheol Moon

Option Market Efficiency and Analyst Recommendations pp. 560-590

James S. Doran, Andy Fodor and Kevin Krieger

Divestment, Entrepreneurial Incentives, and the Life Cycle of the Firm pp. 591-611

Wolf Wagner

UK IPOs: Long Run Returns, Behavioural Timing and Pseudo Timing pp. 612-647

Alan Gregory, Cherif Guermat and Fawaz Al-Shawawreh

Corporate Governance and Dividend Policy: Shareholders' Protection or Expropriation? pp. 648-667

Fodil Adjaoud and Walid Ben-Amar

Present Value Model, Bubbles and Returns Predictability: Sector-Level Evidence pp. 668-686

David G. McMillan

Determinants of Takeover Premium in Cash Offers: An Option Pricing Approach pp. 687-714

Sudi Sudarsanam and Ghulam Sorwar

Taxation and the Early Exercise of Call Options pp. 715-736

Karen Alpert

The Limits to Minimum-Variance Hedging pp. 737-761

Richard D. F. Harris, Jian Shen and Evarist Stoja

2010, volume 37, issue 3-4

The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs pp. 291-321

Nilabhra Bhattacharya, Elizabeth Anne Demers and Philip Joos

"Discussion of" The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs pp. 322-331

Ana Simpson

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports pp. 332-355

Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun

"Discussion of" How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports pp. 356-368

Jan Barton

To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements pp. 369-407

Adriana Korczak, Piotr Korczak and Meziane Lasfer

"Discussion of" To Trade or Not To Trade: The Strategic Trading of Insiders around News Announcements pp. 408-421

Ian Tonks

Block Buying and Choice of Issue Method in UK Seasoned Equity Offers pp. 422-448

Seth Armitage

"Discussion of" Block Buying and Choice of Issue Method in UK Seasoned Equity Offers pp. 449-455

David Hillier

The Impact of Dual Class Structure on Earnings Management Activities pp. 456-485

Nguyen Van Thuan and Li Xu

"Discussion of" The Impact of Dual Class Structure on Earnings Management Activities pp. 486-494

Vasiliki E. Athanasakou

2010, volume 37, issue 1-2

The Use of the "R"-super-2 as a Measure of Firm-Specific Information: A Cross-Country Critique pp. 1-26

Paulo Alves, Ken Peasnell and Paul Taylor

Reporting Frequency, Information Precision and Private Information Acquisition pp. 27-59

Rick Cuijpers and Erik Peek

Highly Valued Equity and Discretionary Accruals pp. 60-92

Robert E. Houmes and Terrance R. Skantz

Nonrecurring Accounting Transactions and Stock Option Grants pp. 93-129

Wei Zhang and Steven F. Cahan

Sooner or Later: An Analysis of the Delays in Insider Trading Reporting pp. 130-147

André Betzer and Erik Theissen

The More, the Merrier: An International Analysis of the Frequency of Dividend Payment pp. 148-170

Stephen P. Ferris, Gregory Noronha and Emre Unlu

The Diversification Effects of Initial Public Offerings pp. 171-205

Hsuan-Chi Chen, Keng-Yu Ho, Yu-Jen Hsiao and Cheng-Huan Wu

Convertible Bond Arbitrage: Risk and Return pp. 206-241

Mark C. Hutchinson and Liam A. Gallagher

Price Discovery for Segmented US-Listed Chinese Stocks: Location or Market Quality? pp. 242-269

K.C. Chen, Guangzhong Li and Lifan Wu

The Market Timing Ability of UK Mutual Funds pp. 270-289

Keith Cuthbertson, Dirk Nitzsche and Niall O'Sullivan