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 35, issue 9‐10, 2008

Performance‐vested Stock Options and Earnings Management pp. 1049-1078

Yu Flora Kuang

Accounting Choices and Director Interlocks: A Social Network Approach to the Voluntary Expensing of Stock Option Grants pp. 1079-1102

Eugene Kang and Brian R. Tan

Voluntary Appointment of Independent Directors in Taiwan: Motives and Consequences pp. 1103-1137

Chaur‐Shiuh Young, Liu‐Ching Tsai and Pei‐Gin Hsieh

The Effects of Pre‐issue Information Releases on Seasoned Equity Offerings pp. 1138-1163

Yi‐Mien Lin, Shwu‐Jen You and Fung‐Jiao Lin

The Information Content of Private Debt Placements pp. 1164-1195

Uday Chandra and Nandkumar (Nandu) Nayar

Thin‐Trading Effects in Beta: Bias v. Estimation Error pp. 1196-1219

Piet Sercu, Martina Vandebroek and Tom Vinaimont

Hidden Liquidity: Order Exposure Strategies Around Earnings Announcements pp. 1220-1244

Bidisha Chakrabarty and Kenneth W. Shaw

Cross‐listing and Trading on the Domestic Market: Evidence from Canada–US Partial Holidays pp. 1245-1275

George F. Tannous and Ying Zhang

SRI Funds: Nomen est Omen pp. 1276-1294

Alexander Kempf and Peer Osthoff

Volume 35, issue 7‐8, 2008

Financial Statement Information, the Prediction of Book Return on Owners' Equity and Market Efficiency: The Swedish Case pp. 795-817

Stina Skogsvik

Market Reactions to Warnings of Negative Earnings Surprises: Further Evidence pp. 818-836

Weihong Xu

The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment pp. 837-859

Christoph Kaserer and Carmen Klingler

The Frequency of Financial Analysts' Forecast Revisions: Theory and Evidence about Determinants of Demand for Predisclosure Information pp. 860-888

Craig W. Holden and Pamela S. Stuerke

Do Investors Under‐React to Information in Analysts' Earnings Forecasts? pp. 889-911

William D. Brown, Jr and Ray J. Pfeiffer, Jr

Corporate Governance Structure and the Valuation of Australian Firms: Is There Value in Ticking the Boxes? pp. 912-942

Darren Henry

Investment‐Cash Flow Sensitivities or Cash‐Cash Flow Sensitivities? An Evaluative Framework for Measures of Financial Constraints pp. 943-968

Bert D'Espallier, Sigrid Vandemaele and Ludo Peeters

The Impact of the Short‐Short Rule Repeal on the Timing Ability of Mutual Funds pp. 969-997

Kee‐Hong Bae and Junesuh Yi

Return Predictability of Higher‐Moment CAPM Market Models pp. 998-1022

Chi-Hsiou Hung

On the Measurement of Market Power in the Banking Industry pp. 1023-1047

Manthos Delis, K. Christos Staikouras and Panagiotis T. Varlagas

Volume 35, issue 5‐6, 2008

Creating a Bigger Bath Using the Deferred Tax Valuation Allowance pp. 601-625

Theodore E. Christensen, Gyung H. Paik and Earl K. Stice

Discussion of Creating a Bigger Bath Using the Deferred Tax Valuation Allowance pp. 626-632

Jennifer Francis

Do Acquirers Manage Earnings Prior to a Share for Share Bid? pp. 633-670

Antonia Botsari and Geoff Meeks

Discussion of Do Acquirers Manage Earnings Prior to a Share for Share Bid pp. 671-678

Steven Young

Opinion Divergence Among Professional Investment Managers pp. 679-703

Gang Hu, J. Ginger Meng and Mark E. Potter

Discussion of Opinion Divergence Among Professional Investment Managers pp. 704-708

Ashiq Ali

The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices pp. 709-740

William Beaver, Bradford Cornell, Wayne R. Landsman and Stephen R. Stubben

Discussion of The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices pp. 741-747

Michael Eames

Managerial Entrenchment and Corporate Social Performance pp. 748-789

Jordi Surroca and Josep Tribó

Discussion of Managerial Entrenchment and Corporate Social Performance pp. 790-793

Annita Florou

Volume 35, issue 3‐4, 2008

Pricing and Mispricing Effects of SFAS 131 pp. 281-306

Ole‐Kristian Hope, Tony Kang, Wayne B. Thomas and Florin Vasvari

Asset Write‐Offs in the Absence of Agency Problems pp. 307-330

Neil Garrod, Urska Kosi and Aljosa Valentincic

Insider Trading and Earnings Management pp. 331-346

Julia Sawicki and Keshab Shrestha

The Influence of Takeover Protection on Earnings Management pp. 347-375

Yijiang Zhao and Kung H. Chen

Information Asymmetry and Bidders' Gains pp. 376-405

Paul Draper and Krishna Paudyal

Spin‐offs in an Environment of Bank Debt pp. 406-433

Louis Murray

Underpricing, Overhang, and the Cost of Going Public to Preexisting Shareholders pp. 434-458

Steven D. Dolvin and Bradford Jordan

The Impact of Strategic Investment Choices on Post‐Issue Operating Performance and Survival of US IPO Firms pp. 459-490

Bharat A. Jain and Omesh Kini

Were Modern Capital Structure Theories Valid in Belgium Before World War I? pp. 491-515

Marc Deloof and Wouter Van Overfelt

Dividend Policy and Reputation pp. 516-540

Roland Gillet, Marc‐André Lapointe and Philippe Raimbourg

Concentration of the UK Stock Market pp. 541-562

Patricia Chelley‐Steeley

Trading Frictions and Market Structure: An Empirical Analysis pp. 563-579

Charlie X. Cai, David Hillier, Robert Hudson and Kevin Keasey

Arbitrage Bounds and UK Unit Trust Performance pp. 580-600

Jonathan Fletcher and Patricia Ntozi‐Obwale

Volume 35, issue 1‐2, 2008

The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom pp. 1-24

Dennis R. Oswald

Large Shareholder Entrenchment and Performance: Empirical Evidence from Canada pp. 25-49

Yves Bozec and Claude Laurin

The Impact of Mergers and Acquisitions on the Efficiency of the US Banking Industry: Further Evidence pp. 50-70

Adel A. Al‐Sharkas, M. Kabir Hassan and Shari Lawrence

Organizational Form and the Economic Impact of Corporate New Product Strategies pp. 71-101

Sheng‐Syan Chen

The Motivation for Takeovers in the UK pp. 102-126

Lynn Hodgkinson and Graham H. Partington

On the Determinants of SME Cash Holdings: Evidence from Spain pp. 127-149

Pedro J. García‐Teruel and Pedro Martínez‐Solano

The Importance of the Sequence in UK Rights Issues pp. 150-176

Abdullah Iqbal

Family Matters: Rankings Within Fund Families and Fund Inflows pp. 177-199

Alexander Kempf and Stefan Ruenzi

The Effect of Shortfall as a Risk Measure for Portfolios with Hedge Funds pp. 200-226

Andre Lucas and Arjen Siegmann

The Impact of Universal Stock Futures on Feedback Trading and Volatility Dynamics pp. 227-249

Frankie Chau, Phil Holmes and Krishna Paudyal

Selecting a Bond‐Pricing Model for Trading: Benchmarking, Pooling, and Other Issues pp. 250-280

Piet Sercu and Tom Vinaimont