Journal of Business Finance & Accounting

1988 - 2025

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

From Wiley Blackwell
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Volume 36, issue 9‐10, 2009

Earnings Conservatism and Value Relevance Across the Business Cycle pp. 1041-1058

David S. Jenkins, Gregory D. Kane and Uma Velury

Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments pp. 1059-1086

Henry Jarva

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management pp. 1087-1116

Salma S. Ibrahim

Financial Restatements, Cost of Debt and Information Spillover: Evidence From the Secondary Loan Market pp. 1117-1147

Jong Chool Park and Qiang Wu

Does Volatility Improve UK Earnings Forecasts? pp. 1148-1179

Nikola Petrovic, Stuart Manson and Jerry Coakley

The Relation Among Targets’ R&D Activities, Acquirers’ Returns, and In‐Process R&D in the US pp. 1180-1200

Kathy Hsiao Yu Hsu, Young Sang Kim and Kyojik ‘Roy’ Song

Limited Information and the Sustainability of Unlisted‐Target Acquirers' Returns pp. 1201-1227

Manapol Ekkayokkaya, Phil Holmes and Krishna Paudyal

Multiple Credit Ratings, Cost of Debt and Self‐Selection pp. 1228-1251

Thomas Mählmann

The Value Premium and Time‐Varying Volatility pp. 1252-1272

Xiafei Li, Chris Brooks and Joëlle Miffre

Single Stock Futures as a Substitute for Short Sales: Evidence from Microstructure Data pp. 1273-1293

Bartley R. Danielsen, Robert A. Van Ness and Richard S. Warr

Volume 36, issue 7‐8, 2009

Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS pp. 793-821

Irene Karamanou and George Nishiotis

Evidence That Management Earnings Forecasts Do Not Fully Incorporate Information in Prior Forecast Errors pp. 822-837

Weihong Xu

Stock Market Valuation, Profitability and R&D Spending of the Firm: The Effect of Technology Mergers and Acquisitions pp. 838-862

Juha‐Pekka Kallunki, Elina Pyykkö and Tomi Laamanen

The Role of Dividends, Debt and Board Structure in the Governance of Family Controlled Firms pp. 863-898

Lukas Setia‐Atmaja, George A. Tanewski and Michael Skully

Determinants of the Pension Curtailment Decisions of UK Firms pp. 899-924

Paul Klumpes, Mark Whittington and Yong Li

Is the Value Spread a Good Predictor of Stock Returns? UK Evidence pp. 925-950

Maria Michou

Risk Reduction and Mean‐Variance Analysis: An Empirical Investigation pp. 951-971

Jonathan Fletcher

iShares and the US Market Risk Exposure pp. 972-986

Chanwit Phengpis and Peggy E. Swanson

Running From a Bear: How Poor Stock Market Performance Affects the Determinants of Mutual Fund Flows pp. 987-1006

David G. Shrider

Liquidity Provision of Limit Order Trading in the Futures Market Under Bull and Bear Markets pp. 1007-1038

Min‐Hsien Chiang, Tsai‐Yin Lin and Chih‐Hsien Jerry Yu

Volume 36, issue 5‐6, 2009

Were In‐Process Research and Development Charges Too Aggressive? pp. 531-551

Thomas D. Dowdell, Steve C. Lim and Eric Press

Tax Motivated Income Shifting and Korean Business Groups (Chaebol) pp. 552-586

Kooyul Jung, Boyoung Kim and Byungmo Kim

Private Equity Involvement and Earnings Quality pp. 587-615

Christof Beuselinck, Marc Deloof and Sophie Manigart

Private Equity Syndication: Agency Costs, Reputation and Collaboration pp. 616-644

Miguel Meuleman, Mike Wright, Sophie Manigart and Andy Lockett

Style Drift in Private Equity pp. 645-678

Douglas Cumming, Grant Fleming and Armin Schwienbacher

Industry Cost of Equity Capital: UK Evidence pp. 679-704

Alan Gregory and Maria Michou

Can An ‘Estimation Factor’ Help Explain Cross‐Sectional Returns? pp. 705-724

Frederik Lundtofte

Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory pp. 725-753

Fayez A. Elayan, Jingyu Li, Maureen E. Donnelly and Allister W. Young

Information‐Based Trading and Price Improvement pp. 754-773

Kaun Y. Lee and Kee H. Chung

An Empirical Investigation of the Campbell‐Cochrane Habit Utility Model pp. 774-791

Edward R. Lawrence, John Geppert and Arun J. Prakash

Volume 36, issue 3‐4, 2009

Scale Effects in Capital Markets‐Based Accounting Research pp. 253-288

Mary E. Barth and Greg Clinch

Discussion of Scale Effects in Capital Markets‐Based Accounting Research pp. 289-296

Wei Jiang and Yun Shen

US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets pp. 297-326

Dirk E. Black and Theodore E. Christensen

Discussion of US Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets pp. 327-335

Paraskevi Vicky Kiosse

The Economic Determinants of Conditional Conservatism pp. 336-372

Juan Manuel García Lara, Beatriz Garcia Osma and Fernando Penalva

Discussion of Economic Determinants of Conditional Conservatism pp. 373-383

William Rees

Behavioural Bias and Conflicts of Interest in Analyst Stock Recommendations pp. 384-418

Thabang Mokoaleli‐Mokoteli, Richard J. Taffler and Vineet Agarwal

Discussion of Behavioural Bias and Conflicts of Interest in Analyst Stock Recommendations pp. 419-423

Brian R. Rountree

The Role of Collateral in Entrepreneurial Finance pp. 424-455

Liang Han, Stuart Fraser and David J. Storey

Discussion of The Role of Collateral in Entrepreneurial Finance pp. 456-460

Bart M. Lambrecht

Firm Performance and Managerial Succession in Family Managed Firms pp. 461-484

David Hillier and Patrick McColgan

Discussion of Firm Performance and Managerial Succession in Family Managed Firms pp. 485-495

Paul Andre

An International Analysis of Dividend Payment Behavior pp. 496-522

Stephen P. Ferris, Nilanjan Sen and Emre Unlu

Discussion of An International Analysis of Dividend Payment Behavior pp. 523-529

Graham Partington

Volume 36, issue 1‐2, 2009

An Empirical Investigation of the True and Fair Override in the United Kingdom pp. 1-30

Gilad Livne and Maureen McNichols

On the Market Reaction to Revenue and Earnings Surprises pp. 31-50

Itay Kama

Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia pp. 51-72

Philip Gray, Ping‐Sheng Koh and Yen H Tong

Earnings Management and the Long‐Run Underperformance of Firms Following Convertible Bond Offers pp. 73-98

Chou De‐Wai, C. Edward Wang, Sheng‐Syan Chen and Sandra Tsai

Cross‐Listing and Operating Performance: Evidence from Exchange‐Listed American Depositary Receipts pp. 99-129

Andreas Charitou and Christodoulos Louca

How Do Investment Banks Value Initial Public Offerings (IPOs)? pp. 130-160

Marc Deloof, Wouter De Maeseneire and Koen Inghelbrecht

Board Independence and Corporate Governance: Evidence From Director Resignations pp. 161-184

Manu Gupta and L. Paige Fields

The Impact of Director Reputation and Performance on the Turnover and Board Seats of Target Firm Directors pp. 185-209

Martin Bugeja, Raymond Da Silva Rosa and Andrew Lee

Socially Responsible Fixed‐Income Funds pp. 210-229

Jeroen Derwall and Kees Koedijk

Order Imbalance in the FTSE Index Futures Market: Electronic versus Open Outcry Trading pp. 230-252

Zi Ning and Yiuman Tse