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 33, issue 9‐10, 2006

The Small World of Corporate Boards pp. 1321-1343

Martin Conyon and Mark R. Muldoon

The Role of Risk Management and Governance in Determining Audit Demand pp. 1344-1367

W. Robert Knechel and Marleen Willekens

Waiving Technical Default: The Role of Agency Costs and Bank Regulations pp. 1368-1389

Hassan R. HassabElnaby

Leases with Purchase Options and Double Moral Hazard pp. 1390-1401

Derek K.Y. Chau, Michael Firth and Bin Srinidhi

Corporate Financing Decisions: UK Survey Evidence pp. 1402-1434

Vivien Beattie, Alan Goodacre and Sarah Jane Thomson

Value Gains on Flotation and IPO Underpricing pp. 1435-1459

Paula Hill and Nicholas Wilson

A Tournament Model of Fund Management pp. 1460-1483

Daniella Acker and Nigel W. Duck

Seasonality, Market Timing and Performance Amongst Benchmarks and Mutual Fund Evaluation pp. 1484-1507

Juan C. Matallín‐Sáez

The Diversification Puzzle: Revisiting the Value Impact of Diversification for UK Firms pp. 1508-1534

Edel Barnes and Gael Hardie‐Brown

House Prices, Fundamentals and Bubbles pp. 1535-1555

Angela Black, Patricia Fraser and Martin Hoesli

Return and Volatility Spillovers Between Large and Small Stocks in the UK pp. 1556-1571

Richard Harris and Anirut Pisedtasalasai

Intraday Price Discovery in the DJIA Index Markets pp. 1572-1585

Yiuman Tse, Paramita Bandyopadhyay and Yang‐Pin Shen

Mean Reversion and the Distribution of United Kingdom Stock Index Returns pp. 1586-1609

David Ashton and Mark Tippett

Structural Changes in Expected Stock Returns Relationships: Evidence from ASE pp. 1610-1628

Evangelos Karanikas, George Leledakis and Elias Tzavalis

An Examination of the Equity Market Response to The Gramm‐Leach‐Bliley Act Across Commercial Banking, Investment Banking, and Insurance Firms pp. 1629-1649

H. Semih Yildirim, Seung‐Woog (Austin) Kwag and M. Cary Collins

Book‐Tax Differences and Inland Revenue Audit Adjustments in New Zealand pp. 1650-1667

Jennie Cho, Jilnaught Wong and Norman Wong

Volume 33, issue 7‐8, 2006

Staging of Venture Financing, Investor Opportunism and Patent Law pp. 939-960

Jochen Bigus

The Free Cash Flow Anomaly Revisited: Finnish Evidence pp. 961-978

Annukka Jokipii and Sami Vähämaa

Why do Underwriters Charge Low Underwriting Fees for Initial Public Offerings in Taiwan? pp. 979-1005

Hsuan‐Chi Chen, Robert C. W. Fok and Yu‐Jen Wang

The Interrelationship Between Managerial Ownership and Board Structure pp. 1006-1033

Meziane Lasfer

Corporate Governance Structure and Performance of Malaysian Listed Companies pp. 1034-1062

Roszaini Haniffa and Mohammad Hudaib

The Long‐Term Price‐Earnings Ratio pp. 1063-1086

Keith Anderson and Chris Brooks

An International Analysis of Historical and Forecast Earnings in Accounting‐Based Valuation Models pp. 1087-1109

Ran Barniv and Mark Myring

Testing the Information Set Perspective of UK Financial Reporting Standard No.3: Reporting Financial Performance pp. 1110-1141

Stephen Lin

Empirical Evidence on the Role of Trading Suspensions in Disseminating New Information to the Capital Market pp. 1142-1167

Peter-Jan Engelen and Rezaul Kabir

Voluntary Environmental Disclosures by Large UK Companies pp. 1168-1188

Stephen Brammer and Stephen Pavelin

Debt Reclassification and Capital Market Consequences pp. 1189-1212

Jeffrey D. Gramlich, William J. Mayew and Mary Lea McAnally

The Conditional Relationship Between Beta and Returns: A Reassessment pp. 1213-1239

Mark C. Freeman and Cherif Guermat

Seasonality in Fund Performance: An Examination of the Portfolio Holdings and Trades of Investment Managers pp. 1240-1266

David Gallagher and Matt Pinnuck

How is Futures Trading Affected by the Move to a Computerized Trading System? Lessons from the LIFFE FTSE 100 Contract pp. 1267-1297

Christopher L. Gilbert and Herbert A. Rijken

Pricing the Credit Risk of Secured Debt and Financial Leasing pp. 1298-1320

Marco Realdon

Volume 33, issue 5‐6, 2006

Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises pp. 633-652

David Burgstahler and Michael Eames

Accruals Management to Achieve Earnings Benchmarks: A Comparison of Pre‐managed Profit and Loss Firms pp. 653-670

Abhijit Barua, Joseph Legoria and Jacquelyn Sue Moffitt

Managing Earnings with Intercorporate Investments pp. 671-695

Øyvind Bøhren and Jørgen Haug

Intra‐Industry Effects of Earnings Restatements Due to Accounting Irregularities pp. 696-714

Tan Xu, Mohammad Najand and Douglas Ziegenfuss

Non‐audit Services and Auditor Independence: New Zealand Evidence pp. 715-734

David Hay, Robert Knechel and Vivian Li

The Price Impacts of Open Market Repurchase Trades pp. 735-752

William J. McNally, Brian F. Smith and Thomas Barnes

Decimal Pricing and Information‐Based Trading: Tick Size and Informational Efficiency of Asset Price pp. 753-766

Xin Zhao and Kee H. Chung

The Effect of the Private Securities Litigation Reform Act on Analyst Forecast Properties: The Impact of Firm Size and Growth Opportunities pp. 767-792

Sidney Leung and Bin Srinidhi

Voluntary Disclosure of Information in a Setting in which Endowment of Information has Productive Value pp. 793-815

Pascal Frantz and Norvald Instefjord

An Exploration of the Conditional Timing Performance of UK Unit Trusts pp. 816-838

Alistair Byrne, Jonathan Fletcher and Patricia Ntozi

Short‐term Contrarian Strategies in the London Stock Exchange: Are They Profitable? Which Factors Affect Them? pp. 839-867

Antonios Antoniou, Emilios C. Galariotis and Spyros I. Spyrou

The Impact on IPO Performance of More Stringent Listing Rules with a Pre‐listing Earnings Requirement: Evidence from Hong Kong pp. 868-884

Wai‐yan Cheng, Yan‐leung Cheung and Yuen‐ching Tse

Risk and Return Around Bond Rating Changes: New Evidence From the Spanish Stock Market pp. 885-908

Pilar Abad‐Romero and M. Dolores Robles‐Fernandez

Corporate Failure Prediction Modeling: Distorted by Business Groups' Internal Capital Markets? pp. 909-931

Nico Dewaelheyns and Cynthia Van Hulle

The Price of UK Commercial Credit Lines: A Research Note pp. 932-938

Aoife Hanley, Christine Ennew and Martin Binks

Volume 33, issue 3‐4, 2006

Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased? pp. 329-373

Holger Daske

Use of Forecasts of Earnings to Estimate and Compare Cost of Capital Across Regimes pp. 374-394

Peter Easton

Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? pp. 395-417

Kazbi Soonawalla

Discussion of Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? pp. 418-421

Wayne R. Landsman

Do Better‐Governed Australian Firms Make More Informative Disclosures? pp. 422-450

Wendy Beekes and Philip Brown

Discussion of‘Do Better‐Governed Australian Firms Make More Informative Disclosures?’ pp. 451-458

Colin Clubb

Board Share‐Ownership and Takeover Performance pp. 459-510

Andy Cosh, Paul M. Guest and Alan Hughes

Discussion of Board Share‐Ownership and Takeover Performance pp. 511-516

Nicholas J. Collett

Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada pp. 517-543

Walid Ben‐Amar and Paul Andre

Discussion of Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada pp. 544-549

Meziane Lasfer

Explaining the Short‐ and Long‐Term IPO Anomalies in the US by R&D pp. 550-579

Re‐Jin Guo, Baruch Lev and Charles Shi

Discussion of Explaining the Short‐ and Long‐Term IPO Anomalies in the US by R&D pp. 580-586

Maria C. A. Balatbat

Short Sales Constraints and Momentum in Stock Returns pp. 587-615

Ashiq Ali and Mark A. Trombley

Discussion of Short Sales Constraints and Momentum in Stock Returns pp. 616-631

Steve Thomas

Volume 33, issue 1‐2, 2006

Accruals, Cash Flows and the Post‐Earnings‐Announcement Drift pp. 1-25

Lakshmanan Shivakumar

CEO Stock Options and Equity Risk Incentives pp. 26-44

Melissa A. Williams and Ramesh Rao

The Seasoned‐Equity Issues of UK Firms: Market Reaction and Issuance Method Choice pp. 45-78

Edel Barnes and Martin Walker

The Strategy of Going Public: How UK Firms Choose Their Listing Contracts pp. 79-101

Marc Goergen, Arif Khurshed and Ram Mudambi

Ownership Structure and IPO Underpricing pp. 102-126

Paula Hill

How Do Different Types of Investors React to New Earnings Information? pp. 127-144

Anders Ekholm

How Investors Trade Around Interim Earnings Announcements pp. 145-178

Markku Vieru, Jukka Perttunen and Hannu Schadewitz

Investment Horizon Effects pp. 179-202

Javier Gil‐Bazo

The Real Options Component of Firm Market Value: The Case of the Technological Corporation pp. 203-219

Pablo De Andrés‐Alonso, Valentín Azofra‐Palenzuela and Gabriel De La Fuente‐Herrero

The Market Value of UK Dividends From Shares With Differing Entitlements pp. 220-244

Seth Armitage, Lynn Hodgkinson and Graham Partington

Efficiency and Stock Performance in European Banking pp. 245-262

Elena Beccalli, Barbara Casu and Claudia Girardone

Real‐Time Risk Pricing Over the Business Cycle: Some Evidence for the UK pp. 263-283

Kevin P. Evans and Alan E. H. Speight

Bank Equity Investments: Reducing Agency Costs or Buying Undervalued Firms? The Information Effects pp. 284-304

Francisco González

On the Determinants and Dynamics of Trade Credit Use: Empirical Evidence from Business Start‐ups pp. 305-328

Nancy Huyghebaert