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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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2002, volume 29, issue 9‐10

Daily Closing Inside Spreads and Trading Volumes Around Earnings Announcements pp. 1149-1179 Downloads
Daniella Acker, Mathew Stalker and Ian Tonks
Reactions of the International Stock Exchange to Company Employment Announcements: Redundancies and New Jobs pp. 1181-1208 Downloads
Nick Collett
A Re–examination of the Effectiveness of the Bankruptcy Process pp. 1209-1237 Downloads
Harlan D. Platt and Marjorie B. Platt
Do Underwriters Certify Value? Evidence from UK Rights Issues and Open Offers pp. 1239-1273 Downloads
Seth Armitage
The Random Walk Hypothesis in the Emerging Indian Stock Market pp. 1275-1299 Downloads
Sunil Poshakwale
Time Varying Market Leverage, the Market Risk Premium and the Cost of Capital pp. 1301-1318 Downloads
Martin Lally
Strategic Bankruptcies and Price Reactions to Bankruptcy Filings pp. 1319-1335 Downloads
Ena Rose–Green and Mark Dawkins
The Effect of Earnings–Announcement Timing on Earnings Management pp. 1337-1354 Downloads
Mary L. Chai and Samuel Tung
The Effect of Multinationality on Security Analyst Underreaction pp. 1355-1366 Downloads
Ahmed Riahi–Belkaoui
Assessing Credit Rating Agencies by Bond Issuers and Institutional Investors pp. 1367-1398 Downloads
H. Kent Baker and Sattar A. Mansi
The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts pp. 1399-1439 Downloads
Mark Clatworthy, Howard J. Mellett and Michael Peel

2002, volume 29, issue 9&10

Daily Closing Inside Spreads and Trading Volumes Around Earnings Announcements pp. 1149-1179 Downloads
Daniella Acker, Mathew Stalker and Ian Tonks
Reactions of the International Stock Exchange to Company Employment Announcements: Redundancies and New Jobs pp. 1181-1208 Downloads
Nick Collett
A Re-examination of the Effectiveness of the Bankruptcy Process pp. 1209-1237 Downloads
Harlan D. Platt and Marjorie B. Platt
Do Underwriters Certify Value? Evidence from UK Rights Issues and Open Offers pp. 1239-1273 Downloads
Seth Armitage
The Random Walk Hypothesis in the Emerging Indian Stock Market pp. 1275-1299 Downloads
Sunil Poshakwale
Time Varying Market Leverage, the Market Risk Premium and the Cost of Capital pp. 1301-1318 Downloads
Martin Lally
Strategic Bankruptcies and Price Reactions to Bankruptcy Filings pp. 1319-1335 Downloads
Ena Rose-Green and Mark Dawkins
The Effect of Earnings-Announcement Timing on Earnings Management pp. 1337-1354 Downloads
Mary L. Chai and Samuel Tung
The Effect of Multinationality on Security Analyst Underreaction pp. 1355-1366 Downloads
Ahmed Riahi-Belkaoui
Assessing Credit Rating Agencies by Bond Issuers and Institutional Investors pp. 1367-1398 Downloads
H. Kent Baker and Sattar A. Mansi
The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts pp. 1399-1439 Downloads
Mark Clatworthy, Howard J. Mellett and Michael Peel

2002, volume 29, issue 7‐8

Financial Rating of European Technology Companies: An International Comparison pp. 871-901 Downloads
Erkki K. Laitinen
The Timing of Asset Sales: Evidence of Earnings Management? pp. 903-934 Downloads
Geoffrey Poitras, Trevor Wilkins and Yoke Shang Kwan
The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence pp. 935-965 Downloads
Daniel M. Bryan, Samuel L. Tiras and Clark M. Wheatley
Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non–US Setting pp. 967-988 Downloads
Gorm Gabrielsen, Jeffrey D. Gramlich and Thomas Plenborg
Insider Ownership and Risk–taking Behaviour at Bank Holding Companies pp. 989-1005 Downloads
Seok Weon Lee
Accounting for Option–based Compensation: The Economic Cost Approach pp. 1007-1022 Downloads
Charles I. Harter and T. Harikumar
Corporate Ownership Structure and the Informativeness of Earnings pp. 1023-1046 Downloads
Gillian H.H. Yeo, Patricia M.S. Tan, Kim Wai Ho and Sheng–Syan Chen
Accounting Choices: Variation in Managerial Opportunism pp. 1047-1078 Downloads
Frank Heflin, Sung S. Kwon and John J. Wild
Dividend Imputation and Shareholder Wealth: The Case of New Zealand pp. 1079-1104 Downloads
Andrew Prevost, Ramesh Rao and John D. Wagster
The Information Content of Nonfinancial Performance Measures in the Airline Industry pp. 1105-1121 Downloads
Stephen L. Liedtka
Another New Look at the Monday Effect pp. 1123-1147 Downloads
Qian Sun and Wilson H.S. Tong

2002, volume 29, issue 7&8

Financial Rating of European Technology Companies: An International Comparison pp. 871-901 Downloads
Erkki K. Laitinen
The Timing of Asset Sales: Evidence of Earnings Management? pp. 903-934 Downloads
Geoffrey Poitras, Trevor Wilkins and Yoke Shang Kwan
The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence pp. 935-965 Downloads
Daniel M. Bryan, Samuel L. Tiras and Clark M. Wheatley
Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non-US Setting pp. 967-988 Downloads
Gorm Gabrielsen, Jeffrey D. Gramlich and Thomas Plenborg
Insider Ownership and Risk-taking Behaviour at Bank Holding Companies pp. 989-1005 Downloads
Seok Weon Lee
Accounting for Option-based Compensation: "The Economic Cost Approach" pp. 1007-1022 Downloads
Charles I. Harter and T. Harikumar
Corporate Ownership Structure and the Informativeness of Earnings pp. 1023-1046 Downloads
Gillian H.H. Yeo, Patricia M.S. Tan, Kim Wai Ho and Sheng-Syan Chen
Accounting Choices: Variation in Managerial Opportunism pp. 1047-1078 Downloads
Frank Heflin, Sung S. Kwon and John J. Wild
Dividend Imputation and Shareholder Wealth: The Case of New Zealand pp. 1079-1104 Downloads
Andrew Prevost, Ramesh Rao and John D. Wagster
The Information Content of Nonfinancial Performance Measures in the Airline Industry pp. 1105-1121 Downloads
Stephen L. Liedtka
Another New Look at the Monday Effect pp. 1123-1147 Downloads
Qian Sun and Wilson H.S. Tong

2002, volume 29, issue 5‐6

Internal and External Governance Mechanisms: Their Impact on the Performance of Large UK Public Companies pp. 579-611 Downloads
Charlie Weir, David Laing and Phillip J. McKnight
Evidence on the Incremental Information Contained in the Components of Restructuring Charges pp. 613-659 Downloads
Thomas J. Lopez
Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions pp. 661-693 Downloads
Michael Firth
The Impacts of LBOs on the Performance of Acquired Firms: The French Case pp. 695-729 Downloads
Phillippe Desbrières and Alain Schatt
Board Composition in New Zealand: An Agency Perspective pp. 731-760 Downloads
Andrew K. Prevost, Ramesh Rao and Mahmud Hossain
The Efficiency of Net Asset Values for Asian–Country Mutual Funds in the US pp. 761-786 Downloads
Oscar Varela
The Relation Between SFAS No. 95 Cash Flows From Operations and Credit Risk pp. 787-805 Downloads
Bruce K. Billings and Richard M. Morton
Is the Adverse Selection Component Really Higher on the NYSE/Amex than on the Nasdaq? pp. 807-824 Downloads
Bonnie F. Van Ness, Robert A. Van Ness and Richard S. Warr
Smart Money and Small Funds pp. 825-846 Downloads
Julia Sawicki and Frank Finn
Employee Downsizing Strategies: Market Reaction and Post Announcement Financial Performance pp. 847-870 Downloads
Peter Chalos and Charles J. P. Chen

2002, volume 29, issue 5&6

Internal and External Governance Mechanisms: Their Impact on the Performance of Large UK Public Companies pp. 579-611 Downloads
Charlie Weir, David Laing and Phillip J. McKnight
Evidence on the Incremental Information Contained in the Components of Restructuring Charges pp. 613-659 Downloads
Thomas J. Lopez
Auditor-Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions pp. 661-693 Downloads
Michael Firth
The Impacts of LBOs on the Performance of Acquired Firms: The French Case pp. 695-729 Downloads
Phillippe Desbrières and Alain Schatt
Board Composition in New Zealand: An Agency Perspective pp. 731-760 Downloads
Andrew K. Prevost, Ramesh Rao and Mahmud Hossain
The Efficiency of Net Asset Values for Asian-Country Mutual Funds in the US pp. 761-786 Downloads
Oscar Varela
The Relation Between "SFAS No. 95" Cash Flows From Operations and Credit Risk pp. 787-805 Downloads
Bruce K. Billings and Richard M. Morton
Is the Adverse Selection Component Really Higher on the NYSE/Amex than on the Nasdaq? pp. 807-824 Downloads
Bonnie F. Van Ness, Robert A. Van Ness and Richard S. Warr
Smart Money and Small Funds pp. 825-846 Downloads
Julia Sawicki and Frank Finn
Employee Downsizing Strategies: Market Reaction and Post Announcement Financial Performance pp. 847-870 Downloads
Peter Chalos and Charles J. P. Chen

2002, volume 29, issue 3‐4

Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation pp. 287-316 Downloads
Jane A. Ou and James F. Sepe
Trade Credit Terms Offered by Small Firms: Survey Evidence and Empirical Analysis pp. 317-351 Downloads
Nicholas Wilson and Barbara Summers
Legal Liabilities, Audit Accuracy and the Market for Audit Services pp. 353-410 Downloads
Sankar De and Pradyot K. Sen
Tax Costs and Signalling Benefits: The Impact of Surplus ACT pp. 411-428 Downloads
Lynn Hodgkinson
Implied Standard Deviations and Post‐earnings Announcement Volatility pp. 429-456 Downloads
Daniella Acker
Intangible Assets and Firms' Disclosures: An Empirical Investigation pp. 457-476 Downloads
David S. Gelb
To Be or Not Be …‘Too Late’: The Case of the Belgian Semi‐annual Earnings Announcements pp. 477-495 Downloads
Jan Annaert, Marc J.K. De Ceuster, Ruud Polfliet and Geert Van Campenhout
Predicting Bankruptcy Resolution pp. 497-520 Downloads
Ran Barniv, Anurag Agarwal and Robert Leach
Underwriter Spread, Underwriter Reputation, and IPO Underpricing: A Simultaneous Equation Analysis pp. 521-540 Downloads
Carl R. Chen and Nancy J. Mohan
The Expected Return and Exercise Time of Merton‐style Real Options pp. 541-555 Downloads
Mark Shackleton and Rafal Wojakowski
Small and Medium Size Enterprise Financing: A Note on Some of the Empirical Implications of a Pecking Order pp. 557-578 Downloads
Robert Watson and Nick Wilson

2002, volume 29, issue 3&4

Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation pp. 287-316 Downloads
Jane A. Ou and James F. Sepe
Trade Credit Terms Offered by Small Firms: Survey Evidence and Empirical Analysis pp. 317-351 Downloads
Nicholas Wilson and Barbara Summers
Legal Liabilities, Audit Accuracy and the Market for Audit Services pp. 353-410 Downloads
Sankar De and Pradyot K. Sen
Tax Costs and Signalling Benefits: The Impact of Surplus ACT pp. 411-428 Downloads
Lynn Hodgkinson
Implied Standard Deviations and Post-earnings Announcement Volatility pp. 429-456 Downloads
Daniella Acker
Intangible Assets and Firms' Disclosures: An Empirical Investigation pp. 457-476 Downloads
David S. Gelb
To Be or Not Be …'Too Late': The Case of the Belgian Semi-annual Earnings Announcements pp. 477-495 Downloads
Jan Annaert, Marc J.K. De Ceuster, Ruud Polfliet and Geert Van Campenhout
Predicting Bankruptcy Resolution pp. 497-520 Downloads
Ran Barniv, Anurag Agarwal and Robert Leach
Underwriter Spread, Underwriter Reputation, and IPO Underpricing: A Simultaneous Equation Analysis pp. 521-540 Downloads
Carl R. Chen and Nancy J. Mohan
The Expected Return and Exercise Time of Merton-style Real Options pp. 541-555 Downloads
Mark Shackleton and Rafal Wojakowski
Small and Medium Size Enterprise Financing: A Note on Some of the Empirical Implications of a Pecking Order pp. 557-578 Downloads
Robert Watson and Nick Wilson

2002, volume 29, issue 1‐2

How Does Government Ownership Affect Firm Performance? Evidence from China’s Privatization Experience pp. 1-27 Downloads
Qian Sun, Wilson H. S. Tong and Jing Tong
Direct Evidence of Non‐trading on the London Stock Exchange pp. 29-53 Downloads
Andrew Clare, Gareth Morgan and Stephen Thomas
Value of Multinationality: Internalization, Managerial Self‐interest, and Managerial Compensation pp. 55-75 Downloads
Kenneth K. Yung
The Market Evaluation of Information in Directors’ Trades pp. 77-110 Downloads
David Hillier and Andrew P. Marshall
Modelling the Implied Volatility of Options on Long Gilt Futures pp. 111-137 Downloads
Chris Brooks and M. Currim Oozeer
Does the Size Effect Explain the UK Winner‐Loser Effect? pp. 139-154 Downloads
Gishan Dissanaike
The Impact of Acquisitions on Operating Performance: Some Australian Evidence pp. 155-200 Downloads
Divesh S. Sharma and Jonathan Ho
The Wealth Effect of Domestic Joint Ventures: Evidence from Taiwan pp. 201-222 Downloads
Shao‐Chi Chang and Sheng‐Syan Chen
The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events pp. 223-255 Downloads
Theodore E. Christensen
Is it Free Cash Flow, Tax Savings, or Neither?An Empirical Confirmation of Two Leading Going‐private Explanations:The Case of ReLBOs pp. 257-271 Downloads
Arman Kosedag and William R. Lane
Stochastic Depreciation and Optimal Consumption‐Investment Decisions pp. 273-286 Downloads
Huw Rhys and Mark Tippet

2002, volume 29, issue 1&2

How Does Government Ownership Affect Firm Performance? Evidence from China's Privatization Experience pp. 1-27 Downloads
Qian Sun, Wilson H. S. Tong and Jing Tong
Direct Evidence of Non-trading on the London Stock Exchange pp. 29-53 Downloads
Andrew Clare, Gareth Morgan and Stephen Thomas
Value of Multinationality: Internalization, Managerial Self-interest, and Managerial Compensation pp. 55-75 Downloads
Kenneth K. Yung
The Market Evaluation of Information in Directors' Trades pp. 77-110 Downloads
David Hillier and Andrew P. Marshall
Modelling the Implied Volatility of Options on Long Gilt Futures pp. 111-137 Downloads
Chris Brooks and M. Currim Oozeer
Does the Size Effect Explain the UK Winner-Loser Effect? pp. 139-154 Downloads
Gishan Dissanaike
The Impact of Acquisitions on Operating Performance: Some Australian Evidence pp. 155-200 Downloads
Divesh Sharma and Jonathan Ho
The Wealth Effect of Domestic Joint Ventures: Evidence from Taiwan pp. 201-222 Downloads
Shao-Chi Chang and Sheng-Syan Chen
The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events pp. 223-255 Downloads
Theodore E. Christensen
Is it Free Cash Flow, Tax Savings, or Neither?An Empirical Confirmation of Two Leading Going-private Explanations:The Case of ReLBOs pp. 257-271 Downloads
Arman Kosedag and William R. Lane
Stochastic Depreciation and Optimal Consumption-Investment Decisions pp. 273-286 Downloads
Huw Rhys and Mark Tippet
Page updated 2020-07-15