EconPapers    
Economics at your fingertips  
 

Journal of Business Finance & Accounting

1996 - 2020

Current editor(s): P. F. Pope, A. W. Stark and M. Walker

From Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


2001, volume 28, issue 9‐10

Editorial pp. 1067-1072 Downloads
Peter F. Pope, Andrew W. Stark and Martin Walker
Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms’ Earnings Announcements pp. 1073-1108 Downloads
Youngsoon Susan Cheon, Theodore E. Christensen and Linda Smith Bamber
Discussion of Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms’ Earnings Announcements pp. 1109-1113 Downloads
Peter Easton
Discussion of The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan pp. 1109-1113 Downloads
Peter F. Pope
The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan pp. 1115-1139 Downloads
Don Hermann, Tatsuo Inoue and Wayne B. Thomas
The Pricing of Relative Performance Based Incentives for Executive Compensation pp. 1115-1139 Downloads
António Câmara
Discussion of The Pricing of Relative Performance Based Incentives for Executive Compensation pp. 1189-1191 Downloads
M. J. Brennan
An Analysis of Contrarian Investment Strategies in the UK pp. 1192-1228 Downloads
Alan Gregory, Richard Harris and Maria Michou
Discussion of An Analysis of Contrarian Investment Strategies in the UK pp. 1229-1233 Downloads
Xingzhong Xu
PO Lock‐in Agreements in the UK pp. 1235-1278 Downloads
Susanne Espenlaub, Marc Goergen and Arif Khurshed
Discussion of IPO Lock‐in Agreements in the UK pp. 1279-1284 Downloads
Paul Draper
On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom pp. 1285-1331 Downloads
Begoña Giner and William Rees
Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom pp. 1333-1349 Downloads
Sudipta Basu
Uncertainty Associated with Future Environmental Costs and the Market’s Differential Response to Earnings Information pp. 1351-1386 Downloads
K.E. Hughes and J. Kenneth Reynolds
Discussion of Uncertainty Associated with Future Environmental Costs and the Market’s Differential Response to Earnings Information pp. 1387-1394 Downloads
Dan S. Dhaliwal

2001, volume 28, issue 9&10

Editorial pp. 1067-1072 Downloads
Peter F. Pope, Andrew W. Stark and Martin Walker
Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms' Earnings Announcements pp. 1073-1108 Downloads
Youngsoon Susan Cheon, Theodore E. Christensen and Linda Smith Bamber
"Discussion of" Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms' Earnings Announcements pp. 1109-1113 Downloads
Peter Easton
"Discussion of" The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan pp. 1109-1113 Downloads
Peter F. Pope
The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan pp. 1115-1139 Downloads
Don Hermann, Tatsuo Inoue and Wayne B. Thomas
The Pricing of Relative Performance Based Incentives for Executive Compensation pp. 1115-1139 Downloads
António Câmara
"Discussion of" The Pricing of Relative Performance Based Incentives for Executive Compensation pp. 1189-1191 Downloads
M. J. Brennan
An Analysis of Contrarian Investment Strategies in the UK pp. 1192-1228 Downloads
Alan Gregory, Richard Harris and Maria Michou
"Discussion of" An Analysis of Contrarian Investment Strategies in the UK pp. 1229-1233 Downloads
Xingzhong Xu
PO Lock-in Agreements in the UK pp. 1235-1278 Downloads
Susanne Espenlaub, Marc Goergen and Arif Khurshed
"Discussion of" IPO Lock-in Agreements in the UK pp. 1279-1284 Downloads
Paul Draper
On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom pp. 1285-1331 Downloads
Begoña Giner and William Rees
"Discussion of" On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom pp. 1333-1349 Downloads
Sudipta Basu
Uncertainty Associated with Future Environmental Costs and the Market's Differential Response to Earnings Information pp. 1351-1386 Downloads
K.E. Hughes and J. Kenneth Reynolds
"Discussion of" Uncertainty Associated with Future Environmental Costs and the Market's Differential Response to Earnings Information pp. 1387-1394 Downloads
Dan S. Dhaliwal

2001, volume 28, issue 7‐8

The Effect of Futures Market Volume on Spot Market Volatility pp. 799-819 Downloads
John Board, Gleb Sandmann and Charles Sutcliffe
The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach pp. 821-852 Downloads
David B. Citron
Relative Performance Evaluation of Mutual Funds: A Non‐Parametric Approach pp. 853-876 Downloads
Yoon K. Choi and B.P.S. Murthi
Political and Regulatory Risk in Water Utilities: Beta Sensitivity in the United Kingdom pp. 877-904 Downloads
Roger Buckland and Patricia Fraser
The Impact of Receiving Debtor‐in‐Possession Financing on the Probability of Successful Emergence and Time Spent Under Chapter 11 Bankruptcy pp. 905-942 Downloads
Fayez A. Elayan and Thomas O. Meyer
Analysts' Forecasts and the Broker Relationship pp. 943-961 Downloads
Lynn Hodgkinson
The Earnings Information Content of Dividend Initiations and Omissions pp. 963-977 Downloads
Shih‐Jen Kathy Ho and Chunchi Wu
Effects of Deposit Insurance Reform on Moral Hazard in US Banking pp. 979-992 Downloads
Dale K. Osborne and Seokwon Lee
Takeover Prediction and Portfolio Performance: A Note pp. 993-1011 Downloads
Ronan Powell
Credit Management: An Examination of Policy Choices, Practices and Late Payment in UK Companies pp. 1013-1042 Downloads
Richard Pike and Nam Sang Cheng
The Reversal of the Monday Effect: New Evidence from US Equity Markets pp. 1043-1065 Downloads
Seyed Mehdian and Mark J. Perry

2001, volume 28, issue 7&8

The Effect of Futures Market Volume on Spot Market Volatility pp. 799-819 Downloads
John Board, Gleb Sandmann and Charles Sutcliffe
The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach pp. 821-852 Downloads
David B. Citron
Relative Performance Evaluation of Mutual Funds: A Non-Parametric Approach pp. 853-876 Downloads
Yoon K. Choi and B.P.S. Murthi
Political and Regulatory Risk in Water Utilities: Beta Sensitivity in the United Kingdom pp. 877-904 Downloads
Roger Buckland and Patricia Fraser
The Impact of Receiving Debtor-in-Possession Financing on the Probability of Successful Emergence and Time Spent Under Chapter 11 Bankruptcy pp. 905-942 Downloads
Fayez A. Elayan and Thomas O. Meyer
Analysts' Forecasts and the Broker Relationship pp. 943-961 Downloads
Lynn Hodgkinson
The Earnings Information Content of Dividend Initiations and Omissions pp. 963-977 Downloads
Shih-Jen Kathy Ho and Chunchi Wu
Effects of Deposit Insurance Reform on Moral Hazard in US Banking pp. 979-992 Downloads
Dale K. Osborne and Seokwon Lee
Takeover Prediction and Portfolio Performance: A Note pp. 993-1011 Downloads
Ronan Powell
Credit Management: An Examination of Policy Choices, Practices and Late Payment in UK Companies pp. 1013-1042 Downloads
Richard Pike and Nam Sang Cheng
The Reversal of the Monday Effect: New Evidence from US Equity Markets pp. 1043-1065 Downloads
Seyed Mehdian and Mark J. Perry

2001, volume 28, issue 5‐6

A Comparative Analysis of Earnings Forecasts in Europe pp. 531-562 Downloads
John Capstaff, Krishna Paudyal and William Rees
Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence pp. 563-594 Downloads
Divesh S. Sharma and Jagdish Sidhu
The Effect of Earnings Permanence, Growth, and Firm Size on the Usefulness of Cash Flows and Earnings in Explaining Security Returns: Empirical Evidence for the UK pp. 563-594 Downloads
Andreas Charitou, Colin Clubb and Andreas Andreou
Strategic Auditing: An Incomplete Information Model pp. 631-652 Downloads
Peter Cheng, Bradley D. Childs and William W. Sheng
Stock Dividend Announcement Effects in an Imputation Tax Environment pp. 653-669 Downloads
Hamish Anderson, Steven Cahan and Lawrence Rose
R&D Intensity and Corporate Financial Policy: Some International Evidence pp. 671-692 Downloads
Rahim Bah and Pascal Dumontier
Arbitrage, Risk Premium, and Cointegration Tests of the Efficiency of Futures Markets pp. 693-713 Downloads
Ying‐Foon Chow
The Empirical Distribution of UK and US Stock Returns pp. 715-740 Downloads
Richard Harris and C. Coskun Küçüközmen
The Value Relevance of Oil and Gas Disclosures: An Assessment of the Market's Perception of Firms' Effort and Ability to Discover Reserves pp. 741-769 Downloads
Kevin T. Berry and Charlotte J. Wright
The Sensitivity of Tests of Asset Pricing Models to the IID‐Normal Assumption: Contemporaneous Evidence from the US and UK Stock Markets pp. 771-798 Downloads
Nicolaas Groenewald and Patricia Fraser

2001, volume 28, issue 5-6

A Comparative Analysis of Earnings Forecasts in Europe pp. 531-562 Downloads
John Capstaff, Krishna Paudyal and William Rees
The Effect of Earnings Permanence, Growth, and Firm Size on the Usefulness of Cash Flows and Earnings in Explaining Security Returns: Empirical Evidence for the UK pp. 563-594 Downloads
Andreas Charitou, Colin Clubb and Andreas Andreou
Professionalism vs Commercialism: The Association Between Non-Audit Services (NAS) and Audit Independence pp. 595-630 Downloads
Divesh Sharma and Jagdish Sidhu
Strategic Auditing: An Incomplete Information Model pp. 631-652 Downloads
Peter Cheng, Bradley D. Childs and William W. Sheng
Stock Dividend Announcement Effects in an Imputation Tax Environment pp. 653-669 Downloads
Hamish Anderson, Steven Cahan and Lawrence Rose
R&D Intensity and Corporate Financial Policy: Some International Evidence pp. 671-692 Downloads
Rahim Bah and Pascal Dumontier
Arbitrage, Risk Premium, and Cointegration Tests of the Efficiency of Futures Markets pp. 693-713 Downloads
Ying-Foon Chow
The Empirical Distribution of UK and US Stock Returns pp. 715-740 Downloads
Richard Harris and Cumhur Küçüközmen
The Value Relevance of Oil and Gas Disclosures: An Assessment of the Market's Perception of Firms' Effort and Ability to Discover Reserves pp. 741-769 Downloads
Kevin T. Berry and Charlotte J. Wright
The Sensitivity of Tests of Asset Pricing Models to the "IID"-Normal Assumption: Contemporaneous Evidence from the US and UK Stock Markets pp. 771-798 Downloads
Nicolaas Groenewald and Patricia Fraser

2001, volume 28, issue 3‐4

Time Diversification: Empirical Tests pp. 263-302 Downloads
Norman Strong and Nick Taylor
Tax Clientele Effects in the Term Structure of UK Interest Rates pp. 303-325 Downloads
Eric J. Levin and Robert E. Wright
Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension pp. 327-356 Downloads
Rob Gray, Mohammed Javad, David M. Power and C. Donald Sinclair
Valuation and Cost of Capital Formulae with Corporate and Personal Taxes: A Synthesis Using the Dempsey Discounted Dividends Model pp. 357-378 Downloads
Mike Dempsey
A Binomial Basis for the Cox, Ingersoll and Ross Model of the Term Structure of Interest Rates pp. 379-405 Downloads
Huw Rhys and Mark Tippet
The Market Valuation and Trading Volume Effects of the Creation of the Florida Hurricane Catastrophe Fund on Property‐liability Insurers pp. 407-445 Downloads
Carl Pacini and David C. Marlett
LDC Credit‐risk Forecasting and Banker Judgement pp. 447-464 Downloads
R. A. Somerville and R. J. Taffler
Initial Technical Violations of Debt Covenants and Changes in Firm Risk pp. 465-480 Downloads
Neil L. Fargher, Michael S. Wilkins and Lori M. Holder‐Webb
Fundamental Information and Monetary Policy: The Implications for Earnings and Earnings Forecasts pp. 481-501 Downloads
Richard J. Dowen
Corporate Restructurings: A Comparison of Equity Carve‐outs and Spin‐offs pp. 503-529 Downloads
Kimberley E. Frank and J. William Harden

2001, volume 28, issue 3-4

Time Diversification: Empirical Tests pp. 263-302 Downloads
Norman Strong and Nick Taylor
Tax Clientele Effects in the Term Structure of UK Interest Rates pp. 303-325 Downloads
Eric J. Levin and Robert Wright
Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension pp. 327-356 Downloads
Rob Gray, Mohammed Javad, David M. Power and C. Donald Sinclair
Valuation and Cost of Capital Formulae with Corporate and Personal Taxes: A Synthesis Using the Dempsey Discounted Dividends Model pp. 357-378 Downloads
Mike Dempsey
A Binomial Basis for the Cox, Ingersoll and Ross Model of the Term Structure of Interest Rates pp. 379-405 Downloads
Huw Rhys and Mark Tippet
The Market Valuation and Trading Volume Effects of the Creation of the Florida Hurricane Catastrophe Fund on Property-liability Insurers pp. 407-445 Downloads
Carl Pacini and David C. Marlett
LDC Credit-risk Forecasting and Banker Judgement pp. 447-464 Downloads
R. A. Somerville and R. J. Taffler
Initial Technical Violations of Debt Covenants and Changes in Firm Risk pp. 465-480 Downloads
Neil L. Fargher, Michael S. Wilkins and Lori M. Holder-Webb
Fundamental Information and Monetary Policy: The Implications for Earnings and Earnings Forecasts pp. 481-501 Downloads
Richard J. Dowen
Corporate Restructurings: A Comparison of Equity Carve-outs and Spin-offs pp. 503-529 Downloads
Kimberley E. Frank and J. William Harden

2001, volume 28, issue 1‐2

Are Golden Parachutes an Optimal Contracting Response or Evidence of Managerial Entrenchment?: Evidence from Successful Takeovers pp. 1-34 Downloads
Chandra Subramaniam
Regulated Managerial Insider Trading as a Mechanism to Facilitate Shareholder Control pp. 35-62 Downloads
Guochang Zhang
KLSE Long Run Overreaction and the Chinese New‐Year Effect pp. 63-105 Downloads
Zamri Ahmad and Simon Hussain
Mean Reversion in the Short Horizon Returns of UK Portfolios pp. 107-126 Downloads
Patricia Chelley‐Steeley
Cointegration, Efficiency and Forecasting in the Currency Market pp. 127-150 Downloads
Wilson H. S. Tong
An Analysis of Transactions Data for the Stock Exchange of Singapore: Patterns, Absolute Price Change, Trade Size and Number of Transactions pp. 151-174 Downloads
David K. Ding and Sie Ting Lau
Determinants of Capital Structure and Adjustment to Long Run Target: Evidence From UK Company Panel Data pp. 175-198 Downloads
Aydin Ozkan
Explaining Intraday Pattern of Trading Volume from the Order Flow Data pp. 199-230 Downloads
Yi-Tsung Lee, Robert C.W. Fok and Yu‐Jane Liu
Testing Efficiency Across Markets: Evidence from the NCAA Basketball Betting Market pp. 231-248 Downloads
L. Lee Colquitt, Norman H. Godwin and Steven B. Caudill
Efficient Markets Hypothesis and the Emerging Capital Market in Sri Lanka: Evidence from the Colombo Stock Exchange – A Note pp. 249-261 Downloads
Sarath P. Abeysekera

2001, volume 28, issue 1-2

Are Golden Parachutes an Optimal Contracting Response or Evidence of Managerial Entrenchment?: Evidence from Successful Takeovers pp. 1-34 Downloads
Chandra Subramaniam
Regulated Managerial Insider Trading as a Mechanism to Facilitate Shareholder Control pp. 35-62 Downloads
Guochang Zhang
KLSE Long Run Overreaction and the Chinese New-Year Effect pp. 63-105 Downloads
Zamri Ahmad and Simon Hussain
Mean Reversion in the Short Horizon Returns of UK Portfolios pp. 107-126 Downloads
Patricia Chelley-Steeley
Cointegration, Efficiency and Forecasting in the Currency Market pp. 127-150 Downloads
Wilson H. S. Tong
An Analysis of Transactions Data for the Stock Exchange of Singapore: Patterns, Absolute Price Change, Trade Size and Number of Transactions pp. 151-174 Downloads
David K. Ding and Sie Ting Lau
Determinants of Capital Structure and Adjustment to Long Run Target: Evidence From UK Company Panel Data pp. 175-198 Downloads
Aydin Ozkan
Explaining Intraday Pattern of Trading Volume from the Order Flow Data pp. 199-230 Downloads
Yi-Tsung Lee, Robert C.W. Fok and Yu-Jane Liu
Testing Efficiency Across Markets: Evidence from the NCAA Basketball Betting Market pp. 231-248 Downloads
L. Lee Colquitt, Norman H. Godwin and Steven B Caudill
Efficient Markets Hypothesis and the Emerging Capital Market in Sri Lanka: Evidence from the Colombo Stock Exchange - A Note pp. 249-261 Downloads
Sarath P. Abeysekera
Page updated 2020-07-02