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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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2004, volume 31, issue 9‐10

Stock Market Valuation of Deferred Tax Assets: Evidence from Internet Firms pp. 1223-1260 Downloads
Mark P. Bauman and Somnath Das
Write‐Down Timeliness, Line‐of‐Business Disclosures and Investors’ Interpretations of Segment Divestiture Announcements pp. 1261-1299 Downloads
Denton Collins and Steven Henning
Market Valuation of Successful versus Non‐successful R&D Efforts in the Pharmaceutical Industry pp. 1301-1325 Downloads
Rebecca Toppe Shortridge
The Effect of Solicitation and Independence on Corporate Bond Ratings pp. 1327-1353 Downloads
Martin Feinberg, Roger Shelor and James Jiang
The Role of Payout Ratio in the Relationship Between Stock Returns and Dividend Yield pp. 1355-1387 Downloads
Ian McManus, Owain ap Gwilym and Stephen Thomas
FOREX Risk: Measurement and Evaluation Using Value‐at‐Risk pp. 1389-1417 Downloads
Don Bredin and Stuart Hyde
Odd‐lot Costs and Taxation Influences on Stock Dividend Ex‐dates pp. 1419-1448 Downloads
Hamish D. Anderson, Lawrence Rose and Steven F. Cahan
A Modified ‘Square Root’ Process for Determining the Value of the Option to (Dis)invest pp. 1449-1481 Downloads
Paul Klumpes and Mark Tippett
Security Choice, Information Effects and Firm Characteristics: A Factor Analytic Approach pp. 1483-1503 Downloads
John D. Schatzberg and David Weeks
Past Returns and Investment Trust Discounts pp. 1505-1523 Downloads
Michael Bleaney
Income Smoothing, Earnings Quality and Firm Valuation pp. 1525-1557 Downloads
Ben‐Hsien Bao and Da‐Hsien Bao
Operating Performance and Stock Returns of Firms Calling Convertible Preferred Stocks pp. 1559-1576 Downloads
Palani‐Rajan Kadapakkam, Huey‐Lian Sun and Alex P. Tang
Bank Relationship and Firm Performance: Evidence From Thailand Before the Asian Financial Crisis pp. 1577-1600 Downloads
Piman Limpaphayom and Sirapat Polwitoon

2004, volume 31, issue 9-10

Stock Market Valuation of Deferred Tax Assets: Evidence from Internet Firms pp. 1223-1260 Downloads
Mark P. Bauman and Somnath Das
Write-Down Timeliness, Line-of-Business Disclosures and Investors' Interpretations of Segment Divestiture Announcements pp. 1261-1299 Downloads
Denton Collins and Steven Henning
Market Valuation of Successful versus Non-successful R&D Efforts in the Pharmaceutical Industry pp. 1301-1325 Downloads
Rebecca Toppe Shortridge
The Effect of Solicitation and Independence on Corporate Bond Ratings pp. 1327-1353 Downloads
Martin Feinberg, Roger Shelor and James Jiang
The Role of Payout Ratio in the Relationship Between Stock Returns and Dividend Yield pp. 1355-1387 Downloads
Ian McManus, Owain ap Gwilym and Stephen Thomas
FOREX Risk: Measurement and Evaluation Using Value-at-Risk pp. 1389-1417 Downloads
Don Bredin and Stuart Hyde
Odd-lot Costs and Taxation Influences on Stock Dividend Ex-dates pp. 1419-1448 Downloads
Hamish Anderson, Lawrence Rose and Steven F. Cahan
A Modified 'Square Root' Process for Determining the Value of the Option to (Dis)invest pp. 1449-1481 Downloads
Paul Klumpes and Mark Tippett
Security Choice, Information Effects and Firm Characteristics: A Factor Analytic Approach pp. 1483-1503 Downloads
John D. Schatzberg and David Weeks
Past Returns and Investment Trust Discounts pp. 1505-1523 Downloads
Michael Bleaney
Income Smoothing, Earnings Quality and Firm Valuation pp. 1525-1557 Downloads
Ben-Hsien Bao and Da-Hsien Bao
Operating Performance and Stock Returns of Firms Calling Convertible Preferred Stocks pp. 1559-1576 Downloads
Palani-Rajan Kadapakkam, Huey-Lian Sun and Alex P. Tang
Bank Relationship and Firm Performance: Evidence From Thailand Before the Asian Financial Crisis pp. 1577-1600 Downloads
Piman Limpaphayom and Sirapat Polwitoon

2004, volume 31, issue 7‐8

Corporate Data and Future Cash Flows pp. 861-903 Downloads
Ali Al‐Attar and Simon Hussain
Net Present Value‐Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income‐Identity pp. 905-926 Downloads
Thomas Pfeiffer
Can Market Incompleteness Resolve Asset Pricing Puzzles? pp. 927-949 Downloads
Mark C. Freeman
Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements pp. 951-984 Downloads
Theodore E. Christensen, Toni Q. Smith and Pamela S. Stuerke
The Recognition and Timing of Deferred Tax Liabilities pp. 985-1014 Downloads
A. Gaeremynck and L. Van De Gucht
The Role of the Options Market in the Dissemination of Private Information pp. 1015-1042 Downloads
Timothy Cairney and Judith Swisher
The Conditional Price of Basis Risk: An Investigation Using Foreign Exchange Instruments pp. 1043-1068 Downloads
Joëlle Miffre
Making a Market with Spreads and Depths pp. 1069-1097 Downloads
Kee H. Chung and Xin Zhao
Firm Characteristics as Cross‐sectional Determinants of Adverse Selection pp. 1097-1124 Downloads
Shantaram P. Hegde and John B. McDermott
The Influence of Monetary Conditions on the Response of Interest Rate Futures to M1 Releases: 1976–1998 pp. 1125-1150 Downloads
Thomas Mann and Richard Dowen
Effects of Bank Funds Management Activities on the Disintermediation of Bank Deposits pp. 1151-1170 Downloads
David Allen and Jerry T. Parwada
Competition and Information Production in Market Maker Models pp. 1171-1190 Downloads
Alan D. Morrison
Debt Overhang, Costly Expandability and Reversibility, and Optimal Financial Structure pp. 1191-1222 Downloads
Jyh‐Bang Jou and Tan Lee

2004, volume 31, issue 7-8

Corporate Data and Future Cash Flows pp. 861-903 Downloads
Ali Al-Attar and Simon Hussain
Net Present Value-Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income-Identity pp. 905-926 Downloads
Thomas Pfeiffer
Can Market Incompleteness Resolve Asset Pricing Puzzles? pp. 927-949 Downloads
Mark C. Freeman
Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements pp. 951-984 Downloads
Theodore E. Christensen, Toni Q. Smith and Pamela S. Stuerke
The Recognition and Timing of Deferred Tax Liabilities pp. 985-1014 Downloads
A. Gaeremynck and L. Van De Gucht
The Role of the Options Market in the Dissemination of Private Information pp. 1015-1042 Downloads
Timothy Cairney and Judith Swisher
The Conditional Price of Basis Risk: An Investigation Using Foreign Exchange Instruments pp. 1043-1068 Downloads
Joëlle Miffre
Making a Market with Spreads and Depths pp. 1069-1097 Downloads
Kee H. Chung and Xin Zhao
Firm Characteristics as Cross-sectional Determinants of Adverse Selection pp. 1097-1124 Downloads
Shantaram P. Hegde and John McDermott
The Influence of Monetary Conditions on the Response of Interest Rate Futures to M1 Releases: 1976-1998 pp. 1125-1150 Downloads
Thomas Mann and Richard Dowen
Effects of Bank Funds Management Activities on the Disintermediation of Bank Deposits pp. 1151-1170 Downloads
David Allen and Jerry Parwada
Competition and Information Production in Market Maker Models pp. 1171-1190 Downloads
Alan D. Morrison
Debt Overhang, Costly Expandability and Reversibility, and Optimal Financial Structure pp. 1191-1222 Downloads
Jyh-Bang Jou and Tan Lee

2004, volume 31, issue 5‐6

Double Entry Bookkeeping and the Distributional Properties of a Firm's Financial Ratios pp. 583-606 Downloads
David Ashton, Paul Dunmore and Mark Tippett
An Analysis of the Distribution of Extreme Share Returns in the UK from 1975 to 2000 pp. 607-646 Downloads
G. D. Gettinby, C. D. Sinclair, D. M. Power and R. A. Brown
Intra Day Bid‐Ask Spreads, Trading Volume and Volatility: Recent Empirical Evidence from the London Stock Exchange pp. 647-676 Downloads
Charlie X. Cai, Robert Hudson and Kevin Keasey
Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach pp. 677-710 Downloads
Evi Neophytou and Cecilio Mar Molinero
Determinants of the Capital Structures of European SMEs pp. 711-728 Downloads
Graham C. Hall, Patrick J. Hutchinson and Nicos Michaelas
Replacement Investment: Optimal Economic Life Under Uncertainty pp. 729-757 Downloads
Ian M. Dobbs
Time‐Varying Volatility in the Foreign Exchange Market: New Evidence on its Persistence and on Currency Spillovers pp. 759-793 Downloads
Ibrahim Chowdhury and Lucio Sarno
Determinants of Sovereign Eurobonds Yield Spread pp. 795-821 Downloads
Khaled Amira
Individual Investors’ Sentiment and Temporary Stock Price Pressure pp. 823-836 Downloads
Siu Y. Chan and Wai‐Ming Fong
A Note on the Intraday Patterns of Initial Public Offerings: Evidence from Hong Kong pp. 837-860 Downloads
Wai‐yan Cheng, Yan‐Leung Cheung and Ka‐kit Po

2004, volume 31, issue 5-6

Double Entry Bookkeeping and the Distributional Properties of a Firm's Financial Ratios pp. 583-606 Downloads
David Ashton, Paul Dunmore and Mark Tippett
An Analysis of the Distribution of Extreme Share Returns in the UK from 1975 to 2000 pp. 607-646 Downloads
G. D. Gettinby, C. D. Sinclair, D. M. Power and R. A. Brown
Intra Day Bid-Ask Spreads, Trading Volume and Volatility: Recent Empirical Evidence from the London Stock Exchange pp. 647-676 Downloads
Charlie X. Cai, Robert Hudson and Kevin Keasey
Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach pp. 677-710 Downloads
Evi Neophytou and Cecilio Mar Molinero
Determinants of the Capital Structures of European SMEs pp. 711-728 Downloads
Graham C. Hall, Patrick J. Hutchinson and Nicos Michaelas
Replacement Investment: Optimal Economic Life Under Uncertainty pp. 729-757 Downloads
Ian Dobbs
Time-Varying Volatility in the Foreign Exchange Market: New Evidence on its Persistence and on Currency Spillovers pp. 759-793 Downloads
Ibrahim Chowdhury and Lucio Sarno
Determinants of Sovereign Eurobonds Yield Spread pp. 795-821 Downloads
Khaled Amira
Individual Investors' Sentiment and Temporary Stock Price Pressure pp. 823-836 Downloads
Siu Y. Chan and Wai-Ming Fong
A Note on the Intraday Patterns of Initial Public Offerings: Evidence from Hong Kong pp. 837-860 Downloads
Wai-yan Cheng, Yan-Leung Cheung and Ka-kit Po

2004, volume 31, issue 3‐4

The Effect of Earnings Management on the Value Relevance of Accounting Information pp. 297-332 Downloads
Carol A. Marquardt and Christine I. Wiedman
Human Capital and Stock Returns: Is the Value Premium an Approximation for Return on Human Capital? pp. 333-358 Downloads
Bo Hansson
Corporate Acquisitions and the Operating Performance of Malaysian Companies pp. 359-400 Downloads
R. Abdul Rahman and R.J. Limmack
Who Is Publishing? An Analysis of Finance Research Productivity in the European Region pp. 401-437 Downloads
Kam C. Chan, Carl R. Chen and Thomas L. Steiner
Non‐linear Predictability of Value and Growth Stocks and Economic Activity pp. 439-474 Downloads
Angela Black and David G. McMillan
A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines pp. 475-504 Downloads
Joseph Aharony and Amihud Dotan
The Designation and Removal of Trustee Stock Status: Wealth Effects pp. 505-538 Downloads
David K. Ding and Angie Low
Stability, Asymmetry and Seasonality of Fund Performance: An Analysis of Australian Multi‐sector Managed Funds pp. 539-578 Downloads
Kathryn A. Holmes and Robert Faff

2004, volume 31, issue 3-4

The Effect of Earnings Management on the Value Relevance of Accounting Information pp. 297-332 Downloads
Carol A. Marquardt and Christine I. Wiedman
Human Capital and Stock Returns: Is the Value Premium an Approximation for Return on Human Capital? pp. 333-358 Downloads
Bo Hansson
Corporate Acquisitions and the Operating Performance of Malaysian Companies pp. 359-400 Downloads
R. Abdul Rahman and R.J. Limmack
Who Is Publishing? An Analysis of Finance Research Productivity in the European Region pp. 401-437 Downloads
Kam C. Chan, Carl R. Chen and Thomas L. Steiner
Non-linear Predictability of Value and Growth Stocks and Economic Activity pp. 439-474 Downloads
Angela Black and David G. McMillan
A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of "SFAS 5" Disclosure Guidelines pp. 475-504 Downloads
Joseph Aharony and Amihud Dotan
The Designation and Removal of Trustee Stock Status: Wealth Effects pp. 505-538 Downloads
David K. Ding and Angie Low
Stability, Asymmetry and Seasonality of Fund Performance: An Analysis of Australian Multi-sector Managed Funds pp. 539-578 Downloads
Kathryn A. Holmes and Robert Faff

2004, volume 31, issue 1‐2

Editorial pp. 1-1 Downloads
Peter F. Pope, Andrew W. Stark and Martin Walker
Reactions of the London Stock Exchange to Company Trading Statement Announcements pp. 3-35 Downloads
Nick Collett
Discussion of Reactions of the London Stock Exchange to Company Trading Statement Announcements pp. 37-47 Downloads
Elisabeth Dedman
Are Economically Significant Stock Returns and Trading Volumes Driven by Firm‐specific News Releases? pp. 49-82 Downloads
Paul Ryan and Richard J. Taffler
Discussion of Are Economically Significant Stock Returns and Trading Volumes Driven by Firm‐specific News Releases? pp. 83-86 Downloads
Martin Walker
CAPM, Higher Co‐moment and Factor Models of UK Stock Returns pp. 87-112 Downloads
Chi-Hsiou Hung, Mark Shackleton and Xinzhong Xu
Discussion of CAPM, Higher Co‐moment and Factor Models of UK Stock Returns pp. 113-114 Downloads
Ian Garrett
The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity pp. 115-148 Downloads
Ivana Raonic, Stuart McLeay and Ioannis Asimakopoulos
Discussion of The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity pp. 149-165 Downloads
Bill Rees
Interim Reporting Frequency and Financial Analysts' Expenditures pp. 167-198 Downloads
Kenton K. Yee
Discussion of Interim Reporting Frequency and Financial Analysts’ Expenditures pp. 199-207 Downloads
Mark Tippett
Increasing Market Share as a Rationale for Corporate Acquisitions pp. 209-247 Downloads
Aloke Ghosh
Discussion of Increasing Market Share as a Rationale for Corporate Acquisitions pp. 249-256 Downloads
Sudi Sudarsanam
What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK pp. 257-292 Downloads
Dennis Oswald and Steven Young
Discussion of What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK pp. 293-295 Downloads
Norman Strong

2004, volume 31, issue 1-2

Editorial pp. 1-1 Downloads
Peter F. Pope, Andrew W. Stark and Martin Walker
Reactions of the London Stock Exchange to Company Trading Statement Announcements pp. 3-35 Downloads
Nick Collett
"Discussion of" Reactions of the London Stock Exchange to Company Trading Statement Announcements pp. 37-47 Downloads
Elisabeth Dedman
Are Economically Significant Stock Returns and Trading Volumes Driven by Firm-specific News Releases? pp. 49-82 Downloads
Paul Ryan and Richard J. Taffler
"Discussion of" Are Economically Significant Stock Returns and Trading Volumes Driven by Firm-specific News Releases? pp. 83-86 Downloads
Martin Walker
CAPM, Higher Co-moment and Factor Models of UK Stock Returns pp. 87-112 Downloads
Chi-Hsiou Hung, Mark Shackleton and Xinzhong Xu
"Discussion of" CAPM, Higher Co-moment and Factor Models of UK Stock Returns pp. 113-114 Downloads
Ian Garrett
The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity pp. 115-148 Downloads
Ivana Raonic, Stuart McLeay and Ioannis Asimakopoulos
"Discussion of "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity pp. 149-165 Downloads
Bill Rees
Interim Reporting Frequency and Financial Analysts' Expenditures pp. 167-198 Downloads
Kenton Yee
"Discussion of" Interim Reporting Frequency and Financial Analysts' Expenditures pp. 199-207 Downloads
Mark Tippett
Increasing Market Share as a Rationale for Corporate Acquisitions pp. 209-247 Downloads
Aloke Ghosh
"Discussion of" Increasing Market Share as a Rationale for Corporate Acquisitions pp. 249-256 Downloads
Sudi Sudarsanam
What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK pp. 257-292 Downloads
Dennis Oswald and Steven Young
"Discussion of" What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK pp. 293-295 Downloads
Norman Strong
Page updated 2020-07-06