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Journal of Business Finance & Accounting

1996 - 2020

Current editor(s): P. F. Pope, A. W. Stark and M. Walker

From Wiley Blackwell
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2005, volume 32, issue 9‐10

Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts pp. 1673-1702 Downloads
Feng Gu and Weimin Wang
The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching pp. 1703-1739 Downloads
Mohammad Hudaib and T.E. Cooke
Are Unsolicited Credit Ratings Lower? International Evidence From Bank Ratings pp. 1741-1771 Downloads
Winnie P. H. Poon and Michael Firth
Relationship Between Analyst Forecast Properties and Equity Bid‐Ask Spreads and Depths Around Quarterly Earnings Announcements pp. 1773-1799 Downloads
Kiridaran Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
Information Asymmetry and the Bid‐Ask Spread: Evidence From the UK pp. 1801-1826 Downloads
Andros Gregoriou, Christos Ioannidis and Len Skerratt
The Law of Proportionate Effect: The Growth of the UK Credit Union Movement at National and Regional Level pp. 1827-1859 Downloads
Ann‐Marie Ward and Donal G. McKillop
The ‘Independence’ of Expert Opinions in Corporate Takeovers: Agreeing With Directors’ Recommendations pp. 1861-1885 Downloads
Martin Bugeja
Insider Trading and Pay‐Performance Sensitivity: An Empirical Analysis pp. 1887-1919 Downloads
Wei Zhang, Steven F. Cahan and Arthur C. Allen
Boards of Directors, Market Discipline and Firm Performance pp. 1921-1960 Downloads
Richard Bozec
Technical, Allocative and Scale Efficiencies of REITs: An Empirical Inquiry pp. 1961-1994 Downloads
John C. Topuz, Ali F. Darrat and Roger M. Shelor
A New Application of Sustainable Growth: A Multi‐Dimensional Framework for Evaluating the Long Run Performance of Bank Mergers pp. 1995-2036 Downloads
Gerard T. Olson and Michael S. Pagano

2005, volume 32, issue 9-10

Intangible Assets, Information Complexity, and Analysts' Earnings Forecasts pp. 1673-1702 Downloads
Feng Gu and Weimin Wang
The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching pp. 1703-1739 Downloads
Mohammad Hudaib and T.E. Cooke
Are Unsolicited Credit Ratings Lower? International Evidence From Bank Ratings pp. 1741-1771 Downloads
Winnie P. H. Poon and Michael Firth
Relationship Between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements pp. 1773-1799 Downloads
Kiridaran Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
Information Asymmetry and the Bid-Ask Spread: Evidence From the UK pp. 1801-1826 Downloads
Andros Gregoriou, Christos Ioannidis and Len Skerratt
The Law of Proportionate Effect: The Growth of the UK Credit Union Movement at National and Regional Level pp. 1827-1859 Downloads
Ann-Marie Ward and Donal G. McKillop
The 'Independence' of Expert Opinions in Corporate Takeovers: Agreeing With Directors' Recommendations pp. 1861-1885 Downloads
Martin Bugeja
Insider Trading and Pay-Performance Sensitivity: An Empirical Analysis pp. 1887-1919 Downloads
Wei Zhang, Steven F. Cahan and Arthur C. Allen
Boards of Directors, Market Discipline and Firm Performance pp. 1921-1960 Downloads
Richard Bozec
Technical, Allocative and Scale Efficiencies of REITs pp. 1961-1994 Downloads
John C. Topuz, Ali F. Darrat and Roger M. Shelor
A New Application of Sustainable Growth: A Multi-Dimensional Framework for Evaluating the Long Run Performance of Bank Mergers pp. 1995-2036 Downloads
Gerard T. Olson and Michael S. Pagano

2005, volume 32, issue 7‐8

The Term Structure of Implicit Discount Rates in Security Valuation pp. 1237-1274 Downloads
Neil Garrod and Aljosa Valentincic
Earnings Conservatism, Litigation and Contracting: The Case of Cross‐Listed Firms pp. 1275-1309 Downloads
Carel Huijgen and Martien Lubberink
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? pp. 1311-1346 Downloads
K.V. Peasnell, P.F. Pope and S. Young
A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms pp. 1347-1372 Downloads
Soon Suk Yoon
The Impact of Mandated Cash Flow Disclosure on Bid‐Ask Spreads pp. 1373-1396 Downloads
Alex Frino and Stewart Jones
The Provision of Company Benefits in the UK pp. 1397-1421 Downloads
David Collard, Michael Godwin and John Hudson
Voluntary Disclosure of Bad News pp. 1423-1435 Downloads
Jeroen Suijs
The Relevance of Analysts’ Earnings Forecasts in Japan pp. 1437-1463 Downloads
Vicentiu Covrig and Buen Sin Low
Evaluating the Performance of Ethical and Non‐ethical Funds: A Matched Pair Analysis pp. 1465-1493 Downloads
N. Kreander, R.H. Gray, D.M. Power and C.D. Sinclair
Weekend Effect, ‘Reverse’ Weekend Effect, and Investor Trading Activities pp. 1495-1517 Downloads
Jorge Brusa, Pu Liu and Craig Schulman
The Opening, Short, Medium and Long Term Performance of Canadian Unit Trust Initial Public Offerings (IPOs) pp. 1519-1536 Downloads
Francis Boabang
Institutional Traders’ Behavior in an Emerging Stock Market: Empirical Evidence on Polish Pension Fund Investors pp. 1537-1560 Downloads
Svitlana Voronkova and Martin T. Bohl
Financial Modernization in US Banking Markets: A Local or Global Event? pp. 1561-1585 Downloads
Aigbe Akhigbe, Melissa B. Frye and Ann Marie Whyte
Comparing the Impact of News: A Tale of Three Health Care Sectors pp. 1587-1611 Downloads
Bradley Ewing, Jamie B. Kruse and Mark A. Thompson
Tests of Weak‐Form Efficiency of the Dhaka Stock Exchange pp. 1613-1624 Downloads
Ainul Islam and Mohammed Khaled
Corporate Dividend Policy: The Views of British Financial Managers pp. 1625-1672 Downloads
Alpa Dhanani

2005, volume 32, issue 7-8

The Term Structure of Implicit Discount Rates in Security Valuation pp. 1237-1274 Downloads
Neil Garrod and Aljosa Valentincic
Earnings Conservatism, Litigation and Contracting: The Case of Cross-Listed Firms pp. 1275-1309 Downloads
Carel Huijgen and Martien Lubberink
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? pp. 1311-1346 Downloads
K.V. Peasnell, P.F. Pope and S. Young
A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms pp. 1347-1372 Downloads
Soon Suk Yoon
The Impact of Mandated Cash Flow Disclosure on Bid-Ask Spreads pp. 1373-1396 Downloads
Alex Frino and Stewart Jones
The Provision of Company Benefits in the UK pp. 1397-1421 Downloads
David Collard, Michael Godwin and John Hudson
Voluntary Disclosure of Bad News pp. 1423-1435 Downloads
Jeroen Suijs
The Relevance of Analysts' Earnings Forecasts in Japan pp. 1437-1463 Downloads
Vicentiu Covrig and Buen Sin Low
Evaluating the Performance of Ethical and Non-ethical Funds: A Matched Pair Analysis pp. 1465-1493 Downloads
N. Kreander, R.H. Gray, D.M. Power and C.D. Sinclair
Weekend Effect, 'Reverse' Weekend Effect, and Investor Trading Activities pp. 1495-1517 Downloads
Jorge Brusa, Pu Liu and Craig Schulman
The Opening, Short, Medium and Long Term Performance of Canadian Unit Trust Initial Public Offerings (IPOs) pp. 1519-1536 Downloads
Francis Boabang
Institutional Traders' Behavior in an Emerging Stock Market: Empirical Evidence on Polish Pension Fund Investors pp. 1537-1560 Downloads
Svitlana Voronkova and Martin T. Bohl
Financial Modernization in US Banking Markets: A Local or Global Event? pp. 1561-1585 Downloads
Aigbe Akhigbe, Melissa B. Frye and Ann Marie Whyte
Comparing the Impact of News: A Tale of Three Health Care Sectors pp. 1587-1611 Downloads
Bradley Ewing, Jamie B. Kruse and Mark A. Thompson
Tests of Weak-Form Efficiency of the Dhaka Stock Exchange pp. 1613-1624 Downloads
Ainul Islam and Mohammed Khaled
Corporate Dividend Policy pp. 1625-1672 Downloads
Alpa Dhanani

2005, volume 32, issue 5‐6

The Long Run Abnormal Performance of UK Acquirers and the Free Cash Flow Hypothesis pp. 777-814 Downloads
Alan Gregory
The Impact on UK Acquirers of Domestic, Cross‐border, Public and Private Acquisitions pp. 815-870 Downloads
Robert L. Conn, Andy Cosh, Paul M. Guest and Alan Hughes
Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach pp. 871-907 Downloads
Mahmud Hossain, Kamran Ahmed and Jayne M. Godfrey
Incentive Effects, Monitoring Mechanisms and the Market for Corporate Control: An Analysis of the Factors Affecting Public to Private Transactions in the UK pp. 909-943 Downloads
Charlie Weir, David Laing and Mike Wright
The Wealth Effects of Capital Investment Decisions: An Empirical Comparison of Korean Chaebol and Non‐Chaebol Firms pp. 945-971 Downloads
Wi Saeng Kim, Esmeralda Lyn, Tae‐Jun Park and Edward Zychowicz
The International Transmission of Arbitrage Information Across Futures Markets pp. 973-1000 Downloads
Chris Bilson, Tim Brailsford and Twm Evans
An Investigation of the Impact of Interest Rates and Interest Rate Volatility on Australian Financial Sector Stock Return Distributions pp. 1001-1031 Downloads
Robert Faff, Allan Hodgson and Michael L. Kremmer
Excess Volatility and UK Investment Trusts pp. 1033-1062 Downloads
Samuel Agyei‐Ampomah and J. R. Davies
The Effect of Decimalization on Trade Size and Adverse Selection Costs pp. 1063-1081 Downloads
Sugato Chakravarty, Bonnie F. Van Ness and Robert A. Van Ness
Employee Relations and the Likelihood of Occurrence of Corporate Financial Distress pp. 1083-1105 Downloads
Gregory D. Kane, Uma Velury and Bernadette M. Ruf
International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals pp. 1107-1140 Downloads
Michael John Jones and Roydon Roberts
FRS17 and the Sterling Double A Corporate Yield Curve pp. 1141-1169 Downloads
Frank S. Skinner and Michalis Ioannides
Determinants of the Accounting Change for Income Tax pp. 1171-1196 Downloads
Norman Wong
Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents pp. 1197-1236 Downloads
Richard Pike, Nam Sang Cheng, Karen Cravens and Dawne Lamminmaki

2005, volume 32, issue 5-6

The Long Run Abnormal Performance of UK Acquirers and the Free Cash Flow Hypothesis pp. 777-814 Downloads
Alan Gregory
The Impact on UK Acquirers of Domestic, Cross-border, Public and Private Acquisitions pp. 815-870 Downloads
Robert L. Conn, Andy Cosh, Paul Guest and Alan Hughes
Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach pp. 871-907 Downloads
Mahmud Hossain, Kamran Ahmed and Jayne M. Godfrey
Incentive Effects, Monitoring Mechanisms and the Market for Corporate Control: An Analysis of the Factors Affecting Public to Private Transactions in the UK pp. 909-943 Downloads
Charlie Weir, David Laing and Mike Wright
The Wealth Effects of Capital Investment Decisions: An Empirical Comparison of Korean "Chaebol" and Non-"Chaebol" Firms pp. 945-971 Downloads
Wi Saeng Kim, Esmeralda Lyn, Tae-Jun Park and Edward Zychowicz
The International Transmission of Arbitrage Information Across Futures Markets pp. 973-1000 Downloads
Chris Bilson, Tim Brailsford and Twm Evans
An Investigation of the Impact of Interest Rates and Interest Rate Volatility on Australian Financial Sector Stock Return Distributions pp. 1001-1031 Downloads
Robert Faff, Allan Hodgson and Michael L. Kremmer
Excess Volatility and UK Investment Trusts pp. 1033-1062 Downloads
Sam Agyei-Ampomah and J. R. Davies
The Effect of Decimalization on Trade Size and Adverse Selection Costs pp. 1063-1081 Downloads
Sugato Chakravarty, Bonnie F. Van Ness and Robert A. Van Ness
Employee Relations and the Likelihood of Occurrence of Corporate Financial Distress pp. 1083-1105 Downloads
Gregory D. Kane, Uma Velury and Bernadette M. Ruf
International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals pp. 1107-1140 Downloads
Michael John Jones and Roydon Roberts
"FRS17" and the Sterling Double A Corporate Yield Curve pp. 1141-1169 Downloads
Frank S. Skinner and Michalis Ioannides
Determinants of the Accounting Change for Income Tax pp. 1171-1196 Downloads
Norman Wong
Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents pp. 1197-1236 Downloads
Richard Pike, Nam Sang Cheng, Karen Cravens and Dawne Lamminmaki

2005, volume 32, issue 3‐4

The Pricing of Dividends in Equity Valuation pp. 435-469 Downloads
John R. M. Hand and Wayne R. Landsman
Discussion of The Pricing of Dividends in Equity Valuation pp. 471-485 Downloads
William Rees
A UK Test of an Inflation‐Adjusted Ohlson Model pp. 487-534 Downloads
Alan Gregory, Walid Saleh and Jon Tucker
Discussion of A UK Test of an Inflation‐Adjusted Ohlson Model pp. 535-547 Downloads
John O'Hanlon
Accounting, Valuation and Duration of Football Player Contracts pp. 549-586 Downloads
Eli Amir and Gilad Livne
Discussion of Accounting, Valuation and Duration of Football Player Contracts pp. 587-598 Downloads
John Forker
Cost of Capital, Strategic Disclosures and Accounting Choice pp. 599-634 Downloads
M. Gietzmann and J. Ireland
Discussion of Cost of Capital, Strategic Disclosures and Accounting Choice pp. 635-641 Downloads
David Ashton
Performance of Private to Public MBOs: The Role of Venture Capital pp. 643-682 Downloads
Ranko Jelic, Brahim Saadouni and Mike Wright
Discussion of Performance of Private to Public MBOs: The Role of Venture Capital pp. 683-690 Downloads
Annita Florou
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings pp. 691-726 Downloads
Juan Manuel García Lara, Beatriz Garcia Osma and Araceli Mora
Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings pp. 727-736 Downloads
Stuart McLeay
Risk Exposures and International Diversification: Evidence from iShares pp. 737-772 Downloads
Maosen Zhong and Hui Yang
Discussion of Risk Exposures and International Diversification: Evidence from iShares pp. 773-776 Downloads
Alex P. Taylor

2005, volume 32, issue 3-4

The Pricing of Dividends in Equity Valuation pp. 435-469 Downloads
John R. M. Hand and Wayne R. Landsman
"Discussion of" The Pricing of Dividends in Equity Valuation pp. 471-485 Downloads
William Rees
A UK Test of an Inflation-Adjusted Ohlson Model pp. 487-534 Downloads
Alan Gregory, Walid Saleh and Jon Tucker
"Discussion of" A UK Test of an Inflation-Adjusted Ohlson Model pp. 535-547 Downloads
John O'Hanlon
Accounting, Valuation and Duration of Football Player Contracts pp. 549-586 Downloads
Eli Amir and Gilad Livne
"Discussion of" Accounting, Valuation and Duration of Football Player Contracts pp. 587-598 Downloads
John Forker
Cost of Capital, Strategic Disclosures and Accounting Choice pp. 599-634 Downloads
M. Gietzmann and J. Ireland
"Discussion of" Cost of Capital, Strategic Disclosures and Accounting Choice pp. 635-641 Downloads
David Ashton
Performance of Private to Public MBOs: The Role of Venture Capital pp. 643-682 Downloads
Ranko Jelic, Brahim Saadouni and Mike Wright
"Discussion of" Performance of Private to Public MBOs: The Role of Venture Capital pp. 683-690 Downloads
Annita Florou
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings pp. 691-726 Downloads
Juan Manuel García Lara, Beatriz Garcia Osma and Araceli Mora
"Discussion of" The Effect of Earnings Management on the Asymmetric Timeliness of Earnings pp. 727-736 Downloads
Stuart McLeay
Risk Exposures and International Diversification: Evidence from iShares pp. 737-772 Downloads
Maosen Zhong and Hui Yang
"Discussion of" Risk Exposures and International Diversification: Evidence from iShares pp. 773-776 Downloads
Alex P. Taylor

2005, volume 32, issue 1‐2

The Relation Between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property‐Casualty Insurance Industry in the USA pp. 1-29 Downloads
Theodore E. Christensen, Jennifer J. Gaver and Pamela S. Stuerke
Firm Size Dependence in the Determinants of Bank Term Loan Maturity pp. 31-64 Downloads
Steven A. Dennis and Ian G. Sharpe
Information Content and Timing of Earnings Announcements pp. 65-95 Downloads
Gongmeng Chen, Louis T. W. Cheng and Ning Gao
Top Director Shake‐up: The Link between Chairman and CEO Dismissal in the UK pp. 97-128 Downloads
Annita Florou
Directors’ Recommendations in Takeovers: An Agency and Governance Analysis pp. 129-159 Downloads
Darren Henry
US, UK and European Stock Market Integration pp. 161-181 Downloads
Patricia Fraser and Oluwatobi Oyefeso
THIS ARTICLE HAS BEEN RETRACTED A Framework for Market Discipline in Bank Regulatory Design pp. 183-209 Downloads
Paul Hamalainen, Maximilian Hall and Barry Howcroft
Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence pp. 211-253 Downloads
Howard Chan, Robert Faff and Alan Ramsay
Derivatives Use, Corporate Governance, and Legislative Change: An Empirical Analysis of New Zealand Listed Companies pp. 255-295 Downloads
Alastair Marsden and Andrew K. Prevost
Futures Trading Activity and Commodity Cash Price Volatility pp. 297-323 Downloads
Jian Yang, R. Brian Balyeat and David Leatham
Signalling and the Long‐run Performance of Spanish Initial Public Offerings (IPOs) pp. 325-350 Downloads
Susana Álvarez and Víctor M. González
The Wealth and Risk Effects of the Gramm‐Leach‐Bliley Act (GLBA) on the US Banking Industry pp. 351-388 Downloads
Abdullah Mamun, M. Kabir Hassan and Neal Maroney
Bond Selection for Managed Portfolios pp. 389-413 Downloads
WM. Steven Smith
The Role of Private Knowledge in Reducing the Information Wedge: A Research Note pp. 415-433 Downloads
Aoife Hanley and Jonathan Crook

2005, volume 32, issue 1-2

The Relation Between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property-Casualty Insurance Industry in the USA pp. 1-29 Downloads
Theodore E. Christensen, Jennifer J. Gaver and Pamela S. Stuerke
Firm Size Dependence in the Determinants of Bank Term Loan Maturity pp. 31-64 Downloads
Steven A. Dennis and Ian G. Sharpe
Information Content and Timing of Earnings Announcements pp. 65-95 Downloads
Gongmeng Chen, Louis T. W. Cheng and Ning Gao
Top Director Shake-up: The Link between Chairman and CEO Dismissal in the UK pp. 97-128 Downloads
Annita Florou
Directors' Recommendations in Takeovers: An Agency and Governance Analysis pp. 129-159 Downloads
Darren Henry
US, UK and European Stock Market Integration pp. 161-181 Downloads
Patricia Fraser and Oluwatobi Oyefeso
A Framework for Market Discipline in Bank Regulatory Design pp. 183-209 Downloads
Paul Hamalainen, Maximilian Hall and Barry Howcroft
Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence pp. 211-253 Downloads
Howard Chan, Robert Faff and Alan Ramsay
Derivatives Use, Corporate Governance, and Legislative Change: An Empirical Analysis of New Zealand Listed Companies pp. 255-295 Downloads
Alastair Marsden and Andrew K. Prevost
Futures Trading Activity and Commodity Cash Price Volatility pp. 297-323 Downloads
Jian Yang, R. Brian Balyeat and David Leatham
Signalling and the Long-run Performance of Spanish Initial Public Offerings (IPOs) pp. 325-350 Downloads
Susana Álvarez and Victor Gonzalez
The Wealth and Risk Effects of the Gramm-Leach-Bliley Act (GLBA) on the US Banking Industry pp. 351-388 Downloads
Abdullah Mamun, M. Kabir Hassan and Neal Maroney
Bond Selection for Managed Portfolios pp. 389-413 Downloads
WM. Steven Smith
The Role of Private Knowledge in Reducing the Information Wedge: A Research Note pp. 415-433 Downloads
Aoife Hanley and Jonathan Crook
Page updated 2020-07-06