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 34, issue 9‐10, 2007

Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market pp. 1371-1392

Mónica Espinosa and Marco Trombetta

Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni pp. 1393-1422

Ilias G. Basioudis

Post‐IPO Operating Performance, Venture Capital and the Bubble Years pp. 1423-1446

Jerry Coakley, Leon Hadass and Andrew Wood

Capital Structure and Firm Efficiency pp. 1447-1469

Dimitris Margaritis and Maria Psillaki

Trading‐off Corporate Control and Personal Diversification through Capital Structure and Merger Activity pp. 1470-1495

Martin Holmen, John D. Knopf and Stefan Peterson

The UK Equity Premium: 1901–2004 pp. 1496-1527

Andrew Vivian

The Information Content of Australian Managed Fund Ratings pp. 1528-1547

Robert Faff, Jerry Parwada and Hun‐Lune Poh

Trading with Asymmetric Volatility Spillovers pp. 1548-1568

Angel Pardo and Hipolit Torro

Foreign and Local Institutional Ownership and the Speed of Price Adjustment pp. 1569-1595

Young K. Park and Kee H. Chung

Order Imbalance and Its Impact on Market Performance: Order‐driven vs. Quote‐driven Markets pp. 1596-1614

Yu Chuan Huang and Jian‐Hsin Chou

Benchmark Status in Fixed‐Income Asset Markets pp. 1615-1634

Peter Dunne, Michael Moore and Richard Portes

The Components of Electronic Inter‐Dealer Spot FX Bid‐Ask Spreads pp. 1635-1650

Frank McGroarty, Owain ap Gwilym and Stephen Thomas

Volume 34, issue 7‐8, 2007

Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance pp. 1025-1050

Benzion Barlev, Dov Fried, Joshua Rene Haddad and Joshua Livnat

Bank Relationships and the Value Relevance of the Income Statement: Evidence from Income‐Statement Conservatism pp. 1051-1072

Wooseok Choi

Across‐sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time pp. 1073-1098

Zhaoyang Gu

Precision in Accounting Information, Financial Leverage and the Value of Equity pp. 1099-1122

Glenn Feltham, Sean Robb and Ping Zhang

Ownership Incentives and Management Fraud pp. 1123-1140

Pradyot K. Sen

Effectiveness and Market Reaction to the Stock Exchange's Inquiry in Australia pp. 1141-1168

Ning Gong

Are Corporate Restructuring Events Driven by Common Factors? Implications for Takeover Prediction pp. 1169-1192

Ronan Powell and Alfred Yawson

Evaluating the Behavioural Performance of Alternative Logit Models: An Application to Corporate Takeovers Research pp. 1193-1220

Stewart Jones and David Hensher

Bidder Gains and Losses of Firms Involved in Many Acquisitions pp. 1221-1244

Antonios Antoniou, Dimitris Petmezas and Huainan Zhao

Managerial Ownership and Corporate Hedging pp. 1245-1280

Marcello Spanò

Cross‐Listing, Bonding Hypothesis and Corporate Governance pp. 1281-1306

Andreas Charitou, Christodoulos Louca and Stelios Panayides

Pension Fund Manager Tournaments and Attitudes Towards Corporate Characteristics pp. 1307-1326

Paul Cox, Stephen Brammer and Andrew Millington

Performance and Performance Persistence of ‘Ethical’ Unit Trusts in the UK pp. 1327-1344

Alan Gregory and Julie Whittaker

Discounts in Placing Pre‐renounced Shares in Rights Issues pp. 1345-1369

Seth Armitage

Volume 34, issue 5‐6, 2007

Unexpected Accruals and Conditional Accounting Conservatism pp. 681-704

Jinhan Pae

Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management pp. 705-739

Andrew Marshall and Pauline Weetman

The Value‐relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence From Korean Business Groups pp. 740-766

Kee‐Hong Bae and Seok Woo Jeong

Discounting and the Treatment of Taxes in Impairment Reviews pp. 767-791

Erlend Kvaal

Executive Remuneration and Corporate Divestment: Motivating Managers to Make Unpalatable Decisions pp. 792-818

Michelle Haynes, Steve Thompson and Mike Wright

CEO Ownership and Discretionary Investments pp. 819-839

Aloke Ghosh, Doocheol Moon and Kishore Tandon

Do Share Buybacks Provide Price Support? Evidence From Mandatory Non‐Trading Periods pp. 840-860

Aneel Keswani, Jing Yang and Steven Young

The Effects of Uncertainty on Market Prices: Evidence from Coaching Changes in the NBA pp. 861-871

L. Lee Colquitt, Norman H. Godwin and Rebecca T. Shortridge

UK Stock Returns and the Impact of Domestic Monetary Policy Shocks pp. 872-888

Don Bredin, Stuart Hyde, Dirk Nitzsche and Gerard O'Reilly

On the Economic Link Between Asset Prices and Real Activity pp. 889-916

Juan Ignacio Peña and Rosa Rodríguez

Deposit Insurance, Capital Regulations, and Financial Contagion in Multinational Banks pp. 917-949

Gyöngyi Lóránth and Alan D. Morrison

Valuation of the Firm's Liabilities When Equity Holders Are Also Creditors pp. 950-975

Marco Realdon

Generalised Geske‐‐Johnson Interpolation of Option Prices pp. 976-1001

San–Lin Chung and Mark Shackleton

How Persistent is Stock Return Volatility? An Answer with Markov Regime Switching Stochastic Volatility Models pp. 1002-1024

Soosung Hwang, Steve E. Satchell and Pedro Valls Pereira

Volume 34, issue 3‐4, 2007

Information Uncertainty and Post‐Earnings‐Announcement‐Drift pp. 403-433

Jennifer Francis, Ryan Lafond, Per Olsson and Katherine Schipper

Discussion of Information Uncertainty and Post‐Earnings‐Announcement‐Drift pp. 434-438

Lakshmanan Shivakumar

Divergence of Opinion and Post‐Acquisition Performance pp. 439-460

George Alexandridis, Antonios Antoniou and Dimitris Petmezas

Discussion of Divergence of Opinion and Post Acquisition Performance pp. 461-466

Gilad Livne

Employee Layoffs, Shareholder Wealth and Firm Performance: Evidence from the UK pp. 467-494

David Hillier, Andrew Marshall, Patrick McColgan and Samwel Werema

Discussion of Employee Layoffs, Shareholder Wealth and Firm Performance: Evidence from the UK pp. 495-504

Syed Zulfiqar Ali Shah

Venture Capitalists, Business Angels, and Performance of Entrepreneurial IPOs in the UK and France pp. 505-528

Salim Chahine, Igor Filatotchev and Mike Wright

Discussion of Venture Capitalists, Business Angels, and Performance of Entrepreneurial IPOs in the UK and France pp. 529-540

Gishan Dissanaike and Amir Amel‐Zadeh

Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers? pp. 541-566

Paul Andre, Samer Khalil and Michel Magnan

Discussion of Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers? pp. 567-573

Alan Gregory

The Differences Between Stock Splits and Stock Dividends: Evidence on the Retained Earnings Hypothesis pp. 574-604

Ken L. Bechmann and Johannes Raaballe

Discussion of The Differences Between Stock Splits and Stock Dividends: Evidence on the Retained Earnings Hypothesis pp. 605-612

Andreas Charitou

An International Analysis of Earnings, Stock Prices and Bond Yields pp. 613-641

Alain Durré and Pierre Giot

Discussion of An International Analysis of Earnings, Stock Prices and Bond Yields pp. 642-649

Michael Bowe

Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation pp. 650-675

Wayne R. Landsman, Bruce L. Miller and Shu Yeh

Discussion of Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation pp. 676-679

Irene Karamanou

Volume 34, issue 1‐2, 2007

The Usefulness of Book‐to‐Market and ROE Expectations for Explaining UK Stock Returns pp. 1-32

Colin Clubb and Mounir Naffi

Long‐Term Performance Following Rights Issues and Open Offers in the UK pp. 33-64

Proches Ngatuni, John Capstaff and Andrew Marshall

The Disparate Nature of Targeted Repurchases: Evidence from Long‐Run Performance pp. 65-77

Saeyoung Chang and Michael J. Sullivan

The Long Run Share Price Performance of Malaysian Initial Public Offerings (IPOs) pp. 78-110

Nurwati A. Ahmad‐Zaluki, Kevin Campbell and Alan Goodacre

Corporate Financial Control Mechanisms and Firm Performance: The Case of Value‐Based Management Systems pp. 111-138

Harley E. Ryan and Emery A. Trahan

The Relevance of Target Accounting Quality to the Long‐Term Success of Cross‐Border Mergers pp. 139-168

Ervin L. Black, Thomas A. Carnes, Tomas Jandik and B. Charlene Henderson

The Relevance of Target Accounting Quality to the Long‐Term Success of Cross‐Border Mergers pp. 139-168

Ervin L. Black, Thomas A. Carnes, Tomas Jandik and B. Charlene Henderson

The Effect of Corporate Status on External Audit Fees: Evidence From the UK pp. 169-201

Mark Clatworthy and Michael Peel

Auditor Fees, Market Microstructure, and Firm Transparency pp. 202-221

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

The Association of R&D and Capital Expenditures with Subsequent Earnings Variability pp. 222-246

Eli Amir, Yanling Guan and Gilad Livne

Ownership, Investor Protection and Earnings Expectations pp. 247-268

Christina Dargenidou, Stuart McLeay and Ivana Raonic

Who Trades Around Earnings Announcements? Evidence from TORQ Data pp. 269-291

Malay K. Dey and B. Radhakrishna (Radha)

Causes and Consequences of the Relation Between Split‐Adjusted Share Prices and Subsequent Stock Returns pp. 292-312

William D. Brown and Ray J. Pfeiffer

Arbitrage Bounds and the Time Series Properties of the Discount on UK Closed‐End Mutual Funds pp. 313-330

Laurence Copeland

Is there a Difference? The Performance Characteristics of SRI Equity Indices pp. 331-348

Michael Schröder

The Market Quality of Dealer versus Hybrid Markets: The Case of Moderately Liquid Securities pp. 349-373

Hung‐Neng Lai

Liquidity Commonality in the London Stock Exchange pp. 374-388

Emilios C. Galariotis and Evangelos Giouvris

Bank Monitoring and Environmental Risk pp. 389-401

Sebouh Aintablian, Patricia A. Mcgraw and Gordon S. Roberts