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 32, issue 9‐10, 2005

Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts pp. 1673-1702

Feng Gu and Weimin Wang

The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching pp. 1703-1739

Mohammad Hudaib and T.E. Cooke

Are Unsolicited Credit Ratings Lower? International Evidence From Bank Ratings pp. 1741-1771

Winnie P. H. Poon and Michael Firth

Relationship Between Analyst Forecast Properties and Equity Bid‐Ask Spreads and Depths Around Quarterly Earnings Announcements pp. 1773-1799

Kiridaran Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen

Information Asymmetry and the Bid‐Ask Spread: Evidence From the UK pp. 1801-1826

Andros Gregoriou, Christos Ioannidis and Len Skerratt

The Law of Proportionate Effect: The Growth of the UK Credit Union Movement at National and Regional Level pp. 1827-1859

Ann‐Marie Ward and Donal G. McKillop

The ‘Independence’ of Expert Opinions in Corporate Takeovers: Agreeing With Directors’ Recommendations pp. 1861-1885

Martin Bugeja

Insider Trading and Pay‐Performance Sensitivity: An Empirical Analysis pp. 1887-1919

Wei Zhang, Steven F. Cahan and Arthur C. Allen

Boards of Directors, Market Discipline and Firm Performance pp. 1921-1960

Richard Bozec

Technical, Allocative and Scale Efficiencies of REITs: An Empirical Inquiry pp. 1961-1994

John C. Topuz, Ali F. Darrat and Roger M. Shelor

A New Application of Sustainable Growth: A Multi‐Dimensional Framework for Evaluating the Long Run Performance of Bank Mergers pp. 1995-2036

Gerard T. Olson and Michael S. Pagano

Volume 32, issue 7‐8, 2005

The Term Structure of Implicit Discount Rates in Security Valuation pp. 1237-1274

Neil Garrod and Aljosa Valentincic

Earnings Conservatism, Litigation and Contracting: The Case of Cross‐Listed Firms pp. 1275-1309

Carel Huijgen and Martien Lubberink

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? pp. 1311-1346

K.V. Peasnell, P.F. Pope and S. Young

A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms pp. 1347-1372

Soon Suk Yoon

The Impact of Mandated Cash Flow Disclosure on Bid‐Ask Spreads pp. 1373-1396

Alex Frino and Stewart Jones

The Provision of Company Benefits in the UK pp. 1397-1421

David Collard, Michael Godwin and John Hudson

Voluntary Disclosure of Bad News pp. 1423-1435

Jeroen Suijs

The Relevance of Analysts’ Earnings Forecasts in Japan pp. 1437-1463

Vicentiu Covrig and Buen Sin Low

Evaluating the Performance of Ethical and Non‐ethical Funds: A Matched Pair Analysis pp. 1465-1493

N. Kreander, R.H. Gray, D.M. Power and C.D. Sinclair

Weekend Effect, ‘Reverse’ Weekend Effect, and Investor Trading Activities pp. 1495-1517

Jorge Brusa, Pu Liu and Craig Schulman

The Opening, Short, Medium and Long Term Performance of Canadian Unit Trust Initial Public Offerings (IPOs) pp. 1519-1536

Francis Boabang

Institutional Traders’ Behavior in an Emerging Stock Market: Empirical Evidence on Polish Pension Fund Investors pp. 1537-1560

Svitlana Voronkova and Martin T. Bohl

Financial Modernization in US Banking Markets: A Local or Global Event? pp. 1561-1585

Aigbe Akhigbe, Melissa B. Frye and Ann Marie Whyte

Comparing the Impact of News: A Tale of Three Health Care Sectors pp. 1587-1611

Bradley Ewing, Jamie B. Kruse and Mark A. Thompson

Tests of Weak‐Form Efficiency of the Dhaka Stock Exchange pp. 1613-1624

Ainul Islam and Mohammed Khaled

Corporate Dividend Policy: The Views of British Financial Managers pp. 1625-1672

Alpa Dhanani

Volume 32, issue 5‐6, 2005

The Long Run Abnormal Performance of UK Acquirers and the Free Cash Flow Hypothesis pp. 777-814

Alan Gregory

The Impact on UK Acquirers of Domestic, Cross‐border, Public and Private Acquisitions pp. 815-870

Robert L. Conn, Andy Cosh, Paul M. Guest and Alan Hughes

Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach pp. 871-907

Mahmud Hossain, Kamran Ahmed and Jayne M. Godfrey

Incentive Effects, Monitoring Mechanisms and the Market for Corporate Control: An Analysis of the Factors Affecting Public to Private Transactions in the UK pp. 909-943

Charlie Weir, David Laing and Mike Wright

The Wealth Effects of Capital Investment Decisions: An Empirical Comparison of Korean Chaebol and Non‐Chaebol Firms pp. 945-971

Wi Saeng Kim, Esmeralda Lyn, Tae‐Jun Park and Edward Zychowicz

The International Transmission of Arbitrage Information Across Futures Markets pp. 973-1000

Chris Bilson, Tim Brailsford and Twm Evans

An Investigation of the Impact of Interest Rates and Interest Rate Volatility on Australian Financial Sector Stock Return Distributions pp. 1001-1031

Robert Faff, Allan Hodgson and Michael L. Kremmer

Excess Volatility and UK Investment Trusts pp. 1033-1062

Samuel Agyei‐Ampomah and J. R. Davies

The Effect of Decimalization on Trade Size and Adverse Selection Costs pp. 1063-1081

Sugato Chakravarty, Bonnie F. Van Ness and Robert A. Van Ness

Employee Relations and the Likelihood of Occurrence of Corporate Financial Distress pp. 1083-1105

Gregory D. Kane, Uma Velury and Bernadette M. Ruf

International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals pp. 1107-1140

Michael John Jones and Roydon Roberts

FRS17 and the Sterling Double A Corporate Yield Curve pp. 1141-1169

Frank S. Skinner and Michalis Ioannides

Determinants of the Accounting Change for Income Tax pp. 1171-1196

Norman Wong

Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents pp. 1197-1236

Richard Pike, Nam Sang Cheng, Karen Cravens and Dawne Lamminmaki

Volume 32, issue 3‐4, 2005

The Pricing of Dividends in Equity Valuation pp. 435-469

John R. M. Hand and Wayne R. Landsman

Discussion of The Pricing of Dividends in Equity Valuation pp. 471-485

William Rees

A UK Test of an Inflation‐Adjusted Ohlson Model pp. 487-534

Alan Gregory, Walid Saleh and Jon Tucker

Discussion of A UK Test of an Inflation‐Adjusted Ohlson Model pp. 535-547

John O'Hanlon

Accounting, Valuation and Duration of Football Player Contracts pp. 549-586

Eli Amir and Gilad Livne

Discussion of Accounting, Valuation and Duration of Football Player Contracts pp. 587-598

John Forker

Cost of Capital, Strategic Disclosures and Accounting Choice pp. 599-634

M. Gietzmann and J. Ireland

Discussion of Cost of Capital, Strategic Disclosures and Accounting Choice pp. 635-641

David Ashton

Performance of Private to Public MBOs: The Role of Venture Capital pp. 643-682

Ranko Jelic, Brahim Saadouni and Mike Wright

Discussion of Performance of Private to Public MBOs: The Role of Venture Capital pp. 683-690

Annita Florou

The Effect of Earnings Management on the Asymmetric Timeliness of Earnings pp. 691-726

Juan Manuel García Lara, Beatriz Garcia Osma and Araceli Mora

Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings pp. 727-736

Stuart McLeay

Risk Exposures and International Diversification: Evidence from iShares pp. 737-772

Maosen Zhong and Hui Yang

Discussion of Risk Exposures and International Diversification: Evidence from iShares pp. 773-776

Alex P. Taylor

Volume 32, issue 1‐2, 2005

The Relation Between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property‐Casualty Insurance Industry in the USA pp. 1-29

Theodore E. Christensen, Jennifer J. Gaver and Pamela S. Stuerke

Firm Size Dependence in the Determinants of Bank Term Loan Maturity pp. 31-64

Steven A. Dennis and Ian G. Sharpe

Information Content and Timing of Earnings Announcements pp. 65-95

Gongmeng Chen, Louis T. W. Cheng and Ning Gao

Top Director Shake‐up: The Link between Chairman and CEO Dismissal in the UK pp. 97-128

Annita Florou

Directors’ Recommendations in Takeovers: An Agency and Governance Analysis pp. 129-159

Darren Henry

US, UK and European Stock Market Integration pp. 161-181

Patricia Fraser and Oluwatobi Oyefeso

THIS ARTICLE HAS BEEN RETRACTED A Framework for Market Discipline in Bank Regulatory Design pp. 183-209

Paul Hamalainen, Maximilian Hall and Barry Howcroft

Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence pp. 211-253

Howard Chan, Robert Faff and Alan Ramsay

Derivatives Use, Corporate Governance, and Legislative Change: An Empirical Analysis of New Zealand Listed Companies pp. 255-295

Alastair Marsden and Andrew K. Prevost

Futures Trading Activity and Commodity Cash Price Volatility pp. 297-323

Jian Yang, R. Brian Balyeat and David Leatham

Signalling and the Long‐run Performance of Spanish Initial Public Offerings (IPOs) pp. 325-350

Susana Álvarez and Víctor M. González

The Wealth and Risk Effects of the Gramm‐Leach‐Bliley Act (GLBA) on the US Banking Industry pp. 351-388

Abdullah Mamun, M. Kabir Hassan and Neal Maroney

Bond Selection for Managed Portfolios pp. 389-413

WM. Steven Smith

The Role of Private Knowledge in Reducing the Information Wedge: A Research Note pp. 415-433

Aoife Hanley and Jonathan Crook