Journal of Business Finance & Accounting

1996 - 2013

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

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1998, volume 25, issue 9-10

Editorial pp. 1033-1036

Peter Pope and Martin Walker

Post-IPO Directors' Sales and Reissuing Activity: An Empirical Test of IPO Signalling Models pp. 1037-1079

Susanne Espenlaub and Ian Tonks

"Discussion of" Post-IPO Directors' Sales and Reissuing Activity: An Empirical Test of IPO Signalling Models pp. 1081-1088

Andrew P. Marshall

Ownership Structure, Firm Performance and Top Executive Change: An Analysis of UK Firms pp. 1089-1118

Jay Dahya, A. Alasdair Lonie and David M. Power

"Discussion of" Ownership Structure, Firm Performance and Top Executive Change: An Analysis of UK Firms pp. 1119-1126

Steven Young

Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK? pp. 1127-1155

Abimbola Adedeji

"Discussion of" Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK pp. 1157-1161

Norman Strong

The Articulation of Returns and Accounting-Related Variables when Returns Lead Earnings: UK Evidence pp. 1163-1201

John O'Hanlon

"Discussion of" The Articulation of Returns and Accounting-Related Variables when Returns Lead Earnings: UK Evidence pp. 1203-1206

Stephen Penman

International Variation in Accounting Measurement Rules and Analysts' Earnings Forecast Errors pp. 1207-1247

Sudipta Basu, LeeSeok Hwang and Ching-Lih Jan

"Discussion of" International Variation in Accounting Measurement Rules and Analysts' Earnings Forecast Errors pp. 1249-1254

Patricia C. O'Brien

International Diversification and Firm Value pp. 1255-1281

Neil Garrod and William Rees

"Discussion of" International Diversification and Firm Value pp. 1283-1285

Mahmoud Ezzamel

Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation pp. 1287-1317

Ervin L. Black, Keith F. Sellers and Tracy S. Manly

"Discussion of" Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation pp. 1319-1324

K.V. Peasnell

Systematic Risk and Empirical Research pp. 1325-1356

David Ashton and Mark Tippett

"Discussion Of" Systematic Risk and Empirical Research pp. 1357-1362

Ian Garrett

Arbitrage-Free Valuation of Exhaustible Resource Firms pp. 1363-1390

Milan Lehocky and Dean A. Paxson

"Discussion Of" Arbitrage-Free Valuation of Exhaustible Resource Firms pp. 1391-1395

Mark B. Shackleton

1998, volume 25, issue 7&8

UK Accounting Disclosure Practices and Information Asymmetry During the First Quarter of the Twentieth Century: The Effects on Book Returns and Dividend Cover pp. 775-794

A.J. Arnold

The Determinants of the Intermediary Spread: Evidence from Australian, UK and USA-based International Equity Funds pp. 795-812

Paul J.M. Klumpes

Prior "Wall Street Journal" Announcements of Possible Bankruptcy Filings and Price Reactions to Subsequent Bankruptcy Filings pp. 813-827

Mark C. Dawkins and Ena Rose-Green

Evidence on Risk Changes Around Audit Qualification and Qualification Withdrawal Announcements pp. 829-847

Neil L. Fargher and Michael S. Wilkins

The Effect of Tick Size on Price Clustering and Trading Volume pp. 849-867

Allaudeen Hameed and Eric Terry

Relative Excess Returns pp. 869-892

Eric J. Levin and Robert E. Wright

Cash Management Behavior and Failure Prediction pp. 893-919

Erkki K. Laitinen and Teija Laitinen

Intraday Empirical Regularities in Interest Rate and Equity Index Futures Markets, and the Effect of Macroeconomic Announcements pp. 921-944

M. Buckle, Owain ap Gwilym, S.H. Thomas and M.S. Woodhams

Internal Capital Markets, Bank Borrowing, and Financing Constraints: Evidence from Belgian Firms pp. 945-968

Marc Deloof

The Impact of "SFAS No. 14 Segment Information on Price Variability and Earnings Forecast Accuracy" pp. 969-985

Gerald J. Lobo, Sung S. Kwon and Gordian A. Ndubizu

A Fractional Cointegration Approach to Testing Mean Reversion Between Spot and Forward Exchange Rates: A Case of High Frequency Data with Low Frequency Dynamics pp. 987-1003

Abul M.M. Masih and Rumi Masih

Earnings Retention as a Specification Mechanism in Logistic Bankruptcy Models: A Test of the Free Cash Flow Theory pp. 1005-1023

Rahul Dhumale

US Evidence on Bank Takeover Motives: A Note pp. 1025-1032

Hao Zhang

1998, volume 25, issue 5&6

Venture Capital and Private Equity: A Review and Synthesis pp. 521-570

Mike Wright

Why Do Bidders Do Badly Out of Mergers? Some UK Evidence pp. 571-594

Paul Anthony Barnes

A Re-examination of the Case for Accounting Separately for the Debt and Equity Features of Convertible Debt pp. 595-612

Peter Casson

Investor Response to Cash Flow Information pp. 613-630

Neil Garrod

Predicting Stock Returns Using Financial Statement Information pp. 631-657

Bambang Setiono

Cross-sectional Variation in Price Anticipation of Earnings pp. 659-682

Raymond Donnelly

Diversification with American Depository Receipts: The Dynamics and the Pricing Factors pp. 683-699

Christine X. Jiang

Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles pp. 701-720

Stephen D. Makar and Pervaiz Alam

Time-varying Beta Risk for Australian Industry Portfolios: An Exploratory Analysis pp. 721-745

Robert William Faff and R.D. Brooks

The Impact of Personal Taxes on the Firm's Weighted Average Cost of Capital and Investment Behaviour: A Simplified Approach Using the Dempsey Discounted Dividends Model pp. 747-763

Mike Dempsey

Exploiting International Stock Market Correlations with Open-end International Mutual Funds pp. 765-773

Rahul Bhargava, Ann Bose and David A. Dubofsky

1998, volume 25, issue 3&4

Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size pp. 265-288

Kevin Holland

Individual Investors' Perceptions Regarding the Meaning of US and UK Audit Report Terminology: 'Present Fairly in Conformity with GAAP' and 'Give a True and Fair View' pp. 289-307

John E. McEnroe and Stanley C. Martens

The Use of Foreign Accounting Data in UK Financial Institutions pp. 309-328

Samantha Miles and Christopher Nobes

Market Reactions, Characteristics, and the Effectiveness of Corporate Layoffs pp. 329-351

Fayez A. Elayan, George S. Swales, Brian A. Maris and James R. Scott

Determinants of Corporate Dividend Capture pp. 353-369

Mazhar A. Siddiqi

Further Evidence on the Determinants of Secured versus Unsecured Loans pp. 371-385

Sheng-Syan Chen, Gillian H. H. Yeo and Kim Wai Ho

Differences in Perstistence in Aggregated and Disaggregated UK Stock Returns: A Reconciliation pp. 387-399

James M. Steeley

The Impact of Settlement Procedures on Day-of-the-week Effects: Evidence from the Kuala Lumpur Stock Exchange pp. 401-418

A.D. Clare, M.S.B. Ibrahim and S.H. Thomas

Market Reactions to the Hong Kong Trading Suspensions: Mandatory versus Voluntary pp. 419-437

Lifan Wu

Robust Estimation of Beta Coefficients: Evidence from a Small Stock Market pp. 439-454

David C. Bowie and David J. Bradfield

Underpricing and Firm Quality in Initial Public Offerings: Evidence from Singapore pp. 455-468

Allaudeen Hameed and Guan Hua Lim

Stock Price Reaction to Daily Limit Moves: Evidence From the Taiwan Stock Exchange pp. 469-483

Yen-Sheng Huang

Term Premium Determinants, Return Enhancement and Interest Rate Predictability pp. 485-499

Richard Deaves

Futures Commitments and Exchange Rate Volatility pp. 501-520

Bahram Adrangi and Arjun Chatruth

1998, volume 25, issue 1&2

Strategy and Financial Policy in UK Small Firms pp. 1-27

Judith Jordan, Julian Frank Lowe and Peter Taylor

Private Voluntary Disclosure, Financial Intermediation and Market Efficiency pp. 29-68

John Holland

Planned Changes in Accounting Principles for UK Life Insurance Companies: A Preliminary Investigation of Stock Market Impact pp. 69-101

Joanne Horton and Richard Macve

Share Valuation under Geometric Brownian Motion with a Poisson Imputation Tax Change pp. 103-113

John Pointon

The Information Content of Defence Documents in UK Hostile Takeover Bids pp. 115-143

T. E. Cooke, R. G. Luther and B. R. Pearson

Auditor Quality, Signalling, and the Valuation of Initial Public Offerings pp. 145-165

Michael Firth and Chee Keng Liau-Tan

The Impact of Recession on the Prediction of Corporate Failure pp. 167-186

Frederick M. Richardson, Gregory D. Kane and Patricia Lobingier

Free Cash Flow and Stockholder Gains in Going Private Transactions Revisited pp. 187-202

Robert L. Kieschnick

Strategic International Diversification and Monthly Seasonality pp. 203-223

Kwansoo Ko

The Association Between Operating Cash Flows and Dividend Changes: An Empirical Investigation pp. 225-249

Andreas Charitou and Nikos Vafeas

Usefulness of Value Added and Abnormal Economic Economic Earnings: An Empirical Examination pp. 251-264

Ben-Hsien Bao and Da-Hsien Bao