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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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2003, volume 30, issue 9‐10

Dividend Policy, Corporate Governance and the Managerial Entrenchment Hypothesis: An Empirical Analysis pp. 1173-1209 Downloads
Jorge Farinha
Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation pp. 1211-1233 Downloads
Saeed Akbar and Andrew W. Stark
The Structural Relation Between Mortgage and Market Interest Rates pp. 1235-1251 Downloads
Achla Marathe and Hany A. Shawky
European Stock Market Integration: Does EMU Matter? pp. 1253-1276 Downloads
Jian Yang, Insik Min and Qi Li
Equity Rights Issues in Spain: Flotation Costs and Wealth Effects pp. 1277-1304 Downloads
Juan F. Martín‐Ugedo
Assessing the Economic Significance of Return Predictability: A Research Note pp. 1305-1326 Downloads
Walter Boudry and Philip Gray
Voluntary Disclosure of Nonproprietary Information: A Complete Equilibrium Characterization pp. 1327-1339 Downloads
Evelyn Korn and Ulf Schiller
Endogenous Parameter Time Series Estimation of the Ohlson Model: Linear and Nonlinear Analyses pp. 1341-1362 Downloads
Mindy Morel
Efficiency, Ownership and Market Structure, Corporate Control and Governance in the Turkish Banking Industry pp. 1363-1421 Downloads
İhsan Işık and M. Kabir Hassan
Monitoring the Behaviour of Credit Card Holders with Graphical Chain Models pp. 1423-1435 Downloads
Elena Stanghellini

2003, volume 30, issue 9-10

Dividend Policy, Corporate Governance and the Managerial Entrenchment Hypothesis: An Empirical Analysis pp. 1173-1209 Downloads
Jorge Farinha
Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation pp. 1211-1233 Downloads
Saeed Akbar and Andrew W. Stark
The Structural Relation Between Mortgage and Market Interest Rates pp. 1235-1251 Downloads
Achla Marathe and Hany A. Shawky
European Stock Market Integration: Does EMU Matter? pp. 1253-1276 Downloads
Jian Yang, Insik Min and Qi Li
Equity Rights Issues in Spain: Flotation Costs and Wealth Effects pp. 1277-1304 Downloads
Juan F. Martín-Ugedo
Assessing the Economic Significance of Return Predictability: A Research Note pp. 1305-1326 Downloads
Walter Boudry and Philip Gray
Voluntary Disclosure of Nonproprietary Information: A Complete Equilibrium Characterization pp. 1327-1339 Downloads
Evelyn Korn and Ulf Schiller
Endogenous Parameter Time Series Estimation of the Ohlson Model: Linear and Nonlinear Analyses pp. 1341-1362 Downloads
Mindy Morel
Efficiency, Ownership and Market Structure, Corporate Control and Governance in the Turkish Banking Industry pp. 1363-1421 Downloads
İhsan Işık and M. Kabir Hassan
Monitoring the Behaviour of Credit Card Holders with Graphical Chain Models pp. 1423-1435 Downloads
Elena Stanghellini

2003, volume 30, issue 7‐8

The Choice of Privatization Method and the Financial Performance of Newly Privatized Firms in Transition Economies pp. 905-940 Downloads
Ranko Jelic, Richard Briston and Wolfgang Aussenegg
Investment Opportunities and the Relation Between Equity Value and Employees’ Bonus pp. 941-974 Downloads
Chih‐Ying Chen
An Empirical Investigation of Determinants of Audit Reports in the UK pp. 975-1016 Downloads
Jennifer C. Ireland
A Simultaneous Equations Analysis of Analysts’ Forecast Bias, Analyst Following, and Institutional Ownership pp. 1017-1042 Downloads
Lucy F. Ackert and George Athanassakos
Length of Board Tenure and Outside Director Independence pp. 1043-1064 Downloads
Nikos Vafeas
The Value Relevance of Equity Method Fair Value Disclosures pp. 1065-1088 Downloads
Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni
Interdependence and Volatility Spillovers Under Market Liberalization: The Case of Istanbul Stock Exchange pp. 1089-1114 Downloads
Ali F. Darrat and Omar M. Benkato
The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach pp. 1115-1140 Downloads
Divesh S. Sharma and Errol R. Iselin
Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach pp. 1141-1164 Downloads
Win Lin Chou and Dominica Suk‐Yee Lee
On the Use of the Log CAR Measure in Event Studies pp. 1165-1170 Downloads
Gishan Dissanaike and Alexandre Le Fur

2003, volume 30, issue 5‐6

Modelling International Price Relationships and Interdependencies Between the Stock Index and Stock Index Futures Markets of Three EU Countries: A Multivariate Analysis pp. 645-667 Downloads
Antonios Antoniou, Gioia Pescetto and Antonis Violaris
The Effect of Exercise Date Uncertainty on Employee Stock Option Value pp. 669-698 Downloads
Brian A. Maris, Jo‐Mae Maris and Tyler T. Yang
The Time Series Properties of Financial Ratios: Lev Revisited pp. 699-714 Downloads
Christos Ioannidis, David Peel and Michael Peel
Measuring the Impact of Corporate Investment Announcements on Share Prices: The Spanish Experience pp. 715-747 Downloads
Esther B. Del Brio, Javier Perote and Julio Pindado
The Quality of Analysts’ Earnings Forecasts During the Asian Crisis: Evidence from Singapore pp. 749-770 Downloads
Roger K. Loh and Mujtaba Mian
Fortune’s Best 100 Companies to Work for in America: Do They Work for Shareholders? pp. 771-797 Downloads
Greg Filbeck and Dianna Preece
Cross‐sectional Restrictions on the Spot and Forward Term Structures of Interest Rates and Panel Unit Root Tests pp. 799-828 Downloads
Ilias Lekkos
Legal Costs and Accounting Choices: Another Test of the Litigation Hypothesis pp. 829-862 Downloads
William W. Stammerjohan and Steven C. Hall
The Weekend and ‘Reverse’ Weekend Effects: An Analysis by Month of the Year, Week of the Month, and Industry pp. 863-890 Downloads
Jorge Brusa, Pu Liu and Craig Schulman
Actuarial Surplus Management in United Kingdom Life Insurance Firms pp. 891-904 Downloads
Mike Adams and Philip Hardwick

2003, volume 30, issue 5-6

Modelling International Price Relationships and Interdependencies Between the Stock Index and Stock Index Futures Markets of Three EU Countries: A Multivariate Analysis pp. 645-667 Downloads
Antonios Antoniou, Gioia Pescetto and Antonis Violaris
The Effect of Exercise Date Uncertainty on Employee Stock Option Value pp. 669-698 Downloads
Brian A. Maris, Jo-Mae Maris and Tyler T. Yang
The Time Series Properties of Financial Ratios: Lev Revisited pp. 699-714 Downloads
Christos Ioannidis, David Peel and Michael Peel
Measuring the Impact of Corporate Investment Announcements on Share Prices: The Spanish Experience pp. 715-747 Downloads
Esther Del Brio, Javier Perote and Julio Pindado
The Quality of Analysts' Earnings Forecasts During the Asian Crisis: Evidence from Singapore pp. 749-770 Downloads
Roger K. Loh and Mujtaba Mian
"Fortune's" Best 100 Companies to Work for in America: Do They Work for Shareholders? pp. 771-797 Downloads
Greg Filbeck and Dianna Preece
Cross-sectional Restrictions on the Spot and Forward Term Structures of Interest Rates and Panel Unit Root Tests pp. 799-828 Downloads
Ilias Lekkos
Legal Costs and Accounting Choices: Another Test of the Litigation Hypothesis pp. 829-862 Downloads
William W. Stammerjohan and Steven C. Hall
The Weekend and 'Reverse' Weekend Effects: An Analysis by Month of the Year, Week of the Month, and Industry pp. 863-890 Downloads
Jorge Brusa, Pu Liu and Craig Schulman
Actuarial Surplus Management in United Kingdom Life Insurance Firms pp. 891-904 Downloads
Mike Adams and Philip Hardwick

2003, volume 30, issue 3‐4

Stock Market Reaction to the Appointment of Outside Directors pp. 351-382 Downloads
Steve Lin, Peter F. Pope and Steven Young
Measuring Pricing Inefficiencies Under Stressful Market Conditions pp. 383-411 Downloads
Louis Cheng and Jay White
An Aggregation Theorem for the Valuation of Equity Under Linear Information Dynamics pp. 413-440 Downloads
David Ashton, Terry Cooke and Mark Tippett
The Information Signaling Hypothesis of Dividends: Evidence from Cointegration and Causality Tests pp. 441-478 Downloads
Mbodja Mougoué and Ramesh Rao
How Issue Size, Risk, and Complexity are Influencing External Financing Costs: German IPOs Analyzed from an Economies of Scale Perspective pp. 479-512 Downloads
Christoph Kaserer and Marcus Kraft
Corporate Performance of Mixed Enterprises pp. 513-538 Downloads
Henry M.K. Mok and Sandy S.M. Chau
The Determinants of Credit Ratings in the United Kingdom Insurance Industry pp. 539-572 Downloads
Mike Adams, Bruce Burton and Philip Hardwick
Does Working Capital Management Affect Profitability of Belgian Firms? pp. 573-588 Downloads
Marc Deloof
The Nature of Corporate Income Tax Under a Full Imputation Tax Regime: A Test of Functional Fixation pp. 589-618 Downloads
Hung‐Chao Yu, Wu‐Chun Chi and Chun‐Yuan Hsu
Characteristics Associated with the Corporate Decision to Adopt Long‐term Performance Plans pp. 621-644 Downloads
Vernon J. Richardson and James F. Waegelein

2003, volume 30, issue 3-4

Stock Market Reaction to the Appointment of Outside Directors pp. 351-382 Downloads
Steve Lin, Peter F. Pope and Steven Young
Measuring Pricing Inefficiencies Under Stressful Market Conditions pp. 383-411 Downloads
Louis Cheng and Jay White
An Aggregation Theorem for the Valuation of Equity Under Linear Information Dynamics pp. 413-440 Downloads
David Ashton, Terry Cooke and Mark Tippett
The Information Signaling Hypothesis of Dividends: Evidence from Cointegration and Causality Tests pp. 441-478 Downloads
Mbodja Mougoué and Ramesh Rao
How Issue Size, Risk, and Complexity are Influencing External Financing Costs: German IPOs Analyzed from an Economies of Scale Perspective pp. 479-512 Downloads
Christoph Kaserer and Marcus Kraft
Corporate Performance of Mixed Enterprises pp. 513-538 Downloads
Henry M.K. Mok and Sandy S.M. Chau
The Determinants of Credit Ratings in the United Kingdom Insurance Industry pp. 539-572 Downloads
Mike Adams, Bruce Burton and Philip Hardwick
Does Working Capital Management Affect Profitability of Belgian Firms? pp. 573-588 Downloads
Marc Deloof
The Nature of Corporate Income Tax Under a Full Imputation Tax Regime: A Test of Functional Fixation pp. 589-618 Downloads
Hung-Chao Yu, Wu-Chun Chi and Chun-Yuan Hsu
Characteristics Associated with the Corporate Decision to Adopt Long-term Performance Plans pp. 621-644 Downloads
Vernon J. Richardson and James F. Waegelein

2003, volume 30, issue 1‐2

Editorial pp. 1-6 Downloads
Peter F. Pope, Andrew W. Stark and Martin Walker
Positive (Zero) NPV Projects and the Behavior of Residual Earnings pp. 7-16 Downloads
James A. Ohlson
Discussion of Positive (Zero) NPV Projects and the Behavior of Residual Earnings pp. 17-24 Downloads
Peter Pope and Pengguo Wang
Scale and the Scale Effect in Market‐based Accounting Research pp. 25-56 Downloads
Peter D. Easton and Gregory A. Sommers
Discussion of Scale and the Scale Effect in Market‐based Accounting Research pp. 57-72 Downloads
Saeed Akbar and Andrew W. Stark
The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity pp. 73-116 Downloads
C.S. Agnes Cheng and Simon S.M. Yang
Discussion of the Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity pp. 117-124 Downloads
Colin Clubb
Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses pp. 125-168 Downloads
Vijay Jog and Bruce J. McConomy
Discussion of Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses pp. 169-174 Downloads
Philip Brown
Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK pp. 175-204 Downloads
Paul J.M. Klumpes and Mark Whittington
Discussion of Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK pp. 205-211 Downloads
John Forker
Contrarian Investment and Macroeconomic Risk pp. 213-256 Downloads
Alan Gregory, Richard Harris and Maria Michou
Discussion of Contrarian Investment and Macroeconomic Risk pp. 257-262 Downloads
Norman Strong
On the Existence of Visual Technical Patterns in the UK Stock Market pp. 263-293 Downloads
Edward R Dawson and James Steeley
Discussion of On the Existence of Visual Technical Patterns in the UK Stock Market pp. 295-297 Downloads
Stephen J. Taylor
Glamour Acquirers, Method of Payment and Post‐acquisition Performance: The UK Evidence pp. 299-342 Downloads
Sudi Sudarsanam and Ashraf A. Mahate
Discussion of Glamour Acquirers, Method of Payment and Post‐ acquisition Performance: The UK Evidence pp. 343-350 Downloads
Robin Limmack

2003, volume 30, issue 1-2

Editorial pp. 1-6 Downloads
Peter F. Pope, Andrew W. Stark and Martin Walker
Positive (Zero) NPV Projects and the Behavior of Residual Earnings pp. 7-16 Downloads
James Ohlson
"Discussion of" Positive (Zero) NPV Projects and the Behavior of Residual Earnings pp. 17-24 Downloads
Peter Pope and Pengguo Wang
Scale and the Scale Effect in Market-based Accounting Research pp. 25-56 Downloads
Peter D. Easton and Gregory A. Sommers
Discussion of Scale and the Scale Effect in Market-based Accounting Research pp. 57-72 Downloads
Saeed Akbar and Andrew W. Stark
The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity pp. 73-116 Downloads
C.S. Agnes Cheng and Simon S.M. Yang
Discussion of the Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity pp. 117-124 Downloads
Colin Clubb
Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses pp. 125-168 Downloads
Vijay Jog and Bruce J. McConomy
Discussion of Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses pp. 169-174 Downloads
Philip Brown
Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK pp. 175-204 Downloads
Paul J.M. Klumpes and Mark Whittington
"Discussion of" Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK pp. 205-211 Downloads
John Forker
Contrarian Investment and Macroeconomic Risk pp. 213-256 Downloads
Alan Gregory, Richard Harris and Maria Michou
"Discussion of" Contrarian Investment and Macroeconomic Risk pp. 257-262 Downloads
Norman Strong
On the Existence of Visual Technical Patterns in the UK Stock Market pp. 263-293 Downloads
Edward R Dawson and James Steeley
"Discussion of" On the Existence of Visual Technical Patterns in the UK Stock Market pp. 295-297 Downloads
Stephen J. Taylor
Glamour Acquirers, Method of Payment and Post-acquisition Performance: The UK Evidence pp. 299-342 Downloads
Sudi Sudarsanam and Ashraf A. Mahate -Super-*
"Discussion of" Glamour Acquirers, Method of Payment and Post- acquisition Performance: The UK Evidence pp. 343-350 Downloads
Robin Limmack

2003, volume 30

The Choice of Privatization Method and the Financial Performance of Newly Privatized Firms in Transition Economies pp. 905-940 Downloads
Ranko Jelic, Richard Briston and Wolfgang Aussenegg
Investment Opportunities and the Relation Between Equity Value and Employees' Bonus pp. 941-974 Downloads
Chih-Ying Chen
An Empirical Investigation of Determinants of Audit Reports in the UK pp. 975-1016 Downloads
Jennifer C. Ireland
A Simultaneous Equations Analysis of Analysts' Forecast Bias, Analyst Following, and Institutional Ownership pp. 1017-1042 Downloads
Lucy Ackert and George Athanassakos
Length of Board Tenure and Outside Director Independence pp. 1043-1064 Downloads
Nikos Vafeas
The Value Relevance of Equity Method Fair Value Disclosures pp. 1065-1088 Downloads
Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni
Interdependence and Volatility Spillovers Under Market Liberalization: The Case of Istanbul Stock Exchange pp. 1089-1114 Downloads
Ali F. Darrat and Omar M. Benkato
The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi-Method Approach pp. 1115-1140 Downloads
Divesh Sharma and Errol R. Iselin
Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach pp. 1141-1164 Downloads
Win Lin Chou and Dominica Suk-Yee Lee
On the Use of the Log CAR Measure in Event Studies pp. 1165-1170 Downloads
Gishan Dissanaike and Alexandre Le Fur
Page updated 2020-07-15