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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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2000, volume 27, issue 9‐10

An Experimental Study of Auditor Analytical Review Judgements pp. 821-857 Downloads
Kenny Z. Lin, Ian A. M. Fraser and David J. Hatherly
Estimating the Equity Risk Premium Using Accounting Fundamentals pp. 1051-1083 Downloads
John O'Hanlon and Anthony Steele
Restructuring and Firm Value: The Effects of Profitability and Restructuring Purpose pp. 1085-1106 Downloads
Inder K. Khurana and Barbara Lippincott
Discussion of Estimating the Equity Risk Premium Using Accounting Fundamentals pp. 1085-1106 Downloads
Mark Tipping
Discussion Restructuring and Firm Value: The Effects of Profitability and Restructuring Purpose pp. 1131-1137 Downloads
Norman Strong
Does the Presence of Venture Capitalists Improve the Survival Profile of IPO Firms? pp. 1139-1183 Downloads
Bharat A. Jain and Omesh Kini
Discussion Does the Presence of Venture Capitalists Improve the Survival Profile of IPO Firms? pp. 1177-1183 Downloads
Arif Khurshed
Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures pp. 1185-1224 Downloads
Vivien Beattie, Alan Goodacre and Sarah Thomson
Discussion Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures pp. 1225-1232 Downloads
Dennis Oswald
Value Relevance of Mandated Comprehensive Income Disclosures pp. 1233-1265 Downloads
Steven F. Cahan, Stephen M. Courtenay, Paul L. Gronnewoller and David R. Upton
Acquisition‐Related Provision‐Taking and Post‐Acquisition Performance in the UK Prior to FRS 7 pp. 1233-1265 Downloads
Stephen Brown, Mark Finn and Ole‐Kristian Hope
Discussion Acquisition‐Related Provision‐Taking and Post‐Acquisition Performance in the UK Prior to FRS 7 pp. 1267-1272 Downloads
Alan Gregory
Discussion Value Relevance of Mandated Comprehensive Income Disclosures pp. 1303-1309 Downloads
John O'Hanlon
The Increasing Use of Non‐Executive Directors: Its Impact on UK Board Structure and Governance Arrangements pp. 1311-1342 Downloads
Steven Young
Discussion The Increasing Use of Non‐Executive Directors: Its Impact on UK Board Structure and Governance Arrangements pp. 1343-1348 Downloads
Martin J. Conyon
Optimal Entrepreneurial Financial Contracting pp. 1349-1374 Downloads
M. Shahid Ebrahim and Ike Mathur
Discussion Optimal Entrepreneurial Financial Contracting pp. 1375-1378 Downloads
Turalay Kenc

2000, volume 27, issue 9&10

An Experimental Study of Auditor Analytical Review Judgements pp. 821-857 Downloads
Kenny Z. Lin, Ian A. M. Fraser and David J. Hatherly
Estimating the Equity Risk Premium Using Accounting Fundamentals pp. 1051-1083 Downloads
John O'Hanlon and Anthony Steele
"Discussion" of Estimating the Equity Risk Premium Using Accounting Fundamentals pp. 1085-1106 Downloads
Mark Tipping
Restructuring and Firm Value: The Effects of Profitability and Restructuring Purpose pp. 1107-1130 Downloads
Inder K. Khurana and Barbara Lippincott
"Discussion" Restructuring and Firm Value: The Effects of Profitability and Restructuring Purpose pp. 1131-1137 Downloads
Norman Strong
Does the Presence of Venture Capitalists Improve the Survival Profile of IPO Firms? pp. 1139-1183 Downloads
Bharat A. Jain and Omesh Kini
"Discussion" Does the Presence of Venture Capitalists Improve the Survival Profile of IPO Firms? pp. 1177-1183 Downloads
Arif Khurshed
Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures pp. 1185-1224 Downloads
Vivien Beattie, Alan Goodacre and Sarah Thomson
"Discussion" Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures pp. 1225-1232 Downloads
Dennis Oswald
Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to "FRS 7" pp. 1233-1265 Downloads
Stephen Brown, Mark Finn and Ole-Kristian Hope
Discussion" Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to "FRS 7 pp. 1267-1272 Downloads
Alan Gregory
Value Relevance of Mandated Comprehensive Income Disclosures pp. 1273-1302 Downloads
Steven F. Cahan, Stephen M. Courtenay, Paul L. Gronnewoller and David R. Upton
"Discussion" Value Relevance of Mandated Comprehensive Income Disclosures pp. 1303-1309 Downloads
John O'Hanlon
The Increasing Use of Non-Executive Directors: Its Impact on UK Board Structure and Governance Arrangements pp. 1311-1342 Downloads
Steven Young
"Discussion" The Increasing Use of Non-Executive Directors: Its Impact on UK Board Structure and Governance Arrangements pp. 1343-1348 Downloads
Martin Conyon
Optimal Entrepreneurial Financial Contracting pp. 1349-1374 Downloads
M. Shahid Ebrahim and Ike Mathur
"Discussion" Optimal Entrepreneurial Financial Contracting pp. 1375-1378 Downloads
Turalay Kenc

2000, volume 27, issue 7‐8

A Fundamental Analysis Approach to Oil and Gas Firm Valuation pp. 785-820 Downloads
Jeffrey J. Quirin, Kevin T. Berry and David O’Brien
An Experimental Study of Auditor Analytical Review Judgements pp. 821-857 Downloads
Kenny Z. Lin, Ian A. M. Fraser and David J. Hatherly
The Determinants of Implied Volatility: A Test Using LIFFE Option Prices pp. 859-885 Downloads
L. Copeland, S. H. Poon and R. C. Stapleton
The Proof of the Pudding: The Effects of Increased Trade Transparency in the London Stock Exchange pp. 887-909 Downloads
John Board and Charles Sutcliffe
A New Stochastic Duration Based on the Vasicek and CIR Term Structure Theories pp. 911-932 Downloads
Xueping Wu
Sources of Systematic Risk in Futures and Spot Markets: A Study of Market Integration pp. 933-952 Downloads
Joelle Miffre and Richard Priestley
Forecasting Beta: How Well Does the ‘Five‐Year Rule of Thumb’ Do? pp. 953-982 Downloads
Nicolaas Groenewald and Patricia Fraser
Stock Market Volatility in an Emerging Market: Further Evidence from the Athens Stock Exchange pp. 983-1002 Downloads
Georgios Chortareas, John B. McDermott and Titos E. Ritsatos
Price Dynamics and Information Flows in Strategically‐Linked Debt Instruments: The NOB and MOB Constituents pp. 1003-1025 Downloads
Arjun Chartrath, Mukesh Chaudhry and Rohan Christie‐David
Intraday Stock Price Reactions to Interim‐Quarter versus Fourth‐Quarter Earnings Announcements pp. 1027-1046 Downloads
Jason Lee and Chul W. Park

2000, volume 27, issue 7&8

A Fundamental Analysis Approach to Oil and Gas Firm Valuation pp. 785-820 Downloads
Jeffrey J. Quirin, Kevin T. Berry and David O'Brien
An Experimental Study of Auditor Analytical Review Judgements pp. 821-857 Downloads
Kenny Z. Lin, Ian A. M. Fraser and David J. Hatherly
The Determinants of Implied Volatility: A Test Using LIFFE Option Prices pp. 859-885 Downloads
Laurence Copeland, Ser-Huang Poon and R. C. Stapleton
The Proof of the Pudding: The Effects of Increased Trade Transparency in the London Stock Exchange pp. 887-909 Downloads
John Board and Charles Sutcliffe
A New Stochastic Duration Based on the Vasicek and CIR Term Structure Theories pp. 911-932 Downloads
Xueping Wu
Sources of Systematic Risk in Futures and Spot Markets: A Study of Market Integration pp. 933-952 Downloads
Joelle Miffre and Richard Priestley
Forecasting Beta: How Well Does the 'Five-Year Rule of Thumb' Do? pp. 953-982 Downloads
Nicolaas Groenewald and Patricia Fraser
Stock Market Volatility in an Emerging Market: Further Evidence from the Athens Stock Exchange pp. 983-1002 Downloads
Georgios Chortareas, John McDermott and Titos E. Ritsatos
Price Dynamics and Information Flows in Strategically-Linked Debt Instruments: The NOB and MOB Constituents pp. 1003-1025 Downloads
Arjun Chartrath, Mukesh Chaudhry and Rohan Christie-David
Intraday Stock Price Reactions to Interim-Quarter versus Fourth-Quarter Earnings Announcements pp. 1027-1046 Downloads
Jason Lee and Chul W. Park

2000, volume 27, issue 5‐6

Time Varying Beta Risk: An Analysis of Alternative Modelling Techniques pp. 523-554 Downloads
Robert Faff, David Hillier and Joseph Hillier
The Weekend Effect, ‘Reverse’ Weekend Effect, and Firm Size pp. 555-574 Downloads
Jorge Brusa, Pu Liu and Craig Schulman
Stock Price Behavior over Trading and Non‐trading Periods: Evidence from the Taiwan Stock Exchange pp. 575-602 Downloads
Yen‐Sheng Huang, Dih‐Young Liu and Tze‐Wei Fu
The Theory‐Practice Gap in Capital Budgeting: Evidence from the United Kingdom pp. 603-626 Downloads
Glen C. Arnold and Panos D. Hatzopoulos
New Firm Survival: The Effects of Start‐up Characteristics pp. 627-651 Downloads
Nancy Huyhebaert, Ann Gaeremynck, Filip Roodhooft and Linda M.. Van de Gucht
The Impact of Ownership Structure on the Structure of Compensation Committees pp. 653-678 Downloads
Harry A. Newman
Volatility Implied by Option Prices: The Case of Takeover Bids pp. 679-710 Downloads
Daniella Acker and Cliff Attfield
The Information Content of Just‐in‐Time Inventory System Adoption Announcement pp. 711-732 Downloads
Shawn D. Howton, Eric James Higgins and Timothy B. Biggart
Derivatives Usage and Financial Risk Management in Large and Small Economies: A Comparative Analysis pp. 733-759 Downloads
Andrew K. Prevost, Lawrence Rose and Gary Miller
The Impulse of Stock Market Volatility and the Market Crash of October 1987 pp. 761-776 Downloads
Daniel Wai‐Wah Cheung
Depreciation: A Stochastic Approach pp. 777-784 Downloads
Huw Rhys

2000, volume 27, issue 5&6

Time Varying Beta Risk: An Analysis of Alternative Modelling Techniques pp. 523-554 Downloads
Robert Faff, David Hillier and Joseph Hillier
The Weekend Effect, 'Reverse' Weekend Effect, and Firm Size pp. 555-574 Downloads
Jorge Brusa, Pu Liu and Craig Schulman
Stock Price Behavior over Trading and Non-trading Periods: Evidence from the Taiwan Stock Exchange pp. 575-602 Downloads
Yen-Sheng Huang, Dih-Young Liu and Tze-Wei Fu
The Theory-Practice Gap in Capital Budgeting: Evidence from the United Kingdom pp. 603-626 Downloads
Glen C. Arnold and Panos D. Hatzopoulos
New Firm Survival: The Effects of Start-up Characteristics pp. 627-651 Downloads
Nancy Huyhebaert, Ann Gaeremynck, Filip Roodhooft and Linda M.. Van de Gucht
The Impact of Ownership Structure on the Structure of Compensation Committees pp. 653-678 Downloads
Harry A. Newman
Volatility Implied by Option Prices: The Case of Takeover Bids pp. 679-710 Downloads
Daniella Acker and Cliff Attfield
The Information Content of Just-in-Time Inventory System Adoption Announcement pp. 711-732 Downloads
Shawn D. Howton, Eric James Higgins and Timothy B. Biggart
Derivatives Usage and Financial Risk Management in Large and Small Economies: A Comparative Analysis pp. 733-759 Downloads
Andrew K. Prevost, Lawrence Rose and Gary Miller
The Impulse of Stock Market Volatility and the Market Crash of October 1987 pp. 761-776 Downloads
Daniel Wai-Wah Cheung
Depreciation: A Stochastic Approach pp. 777-784 Downloads
Huw Rhys

2000, volume 27, issue 3‐4

Dividend Stability, Dividend Yield and Stock Returns: UK Evidence pp. 261-281 Downloads
Owain ap Gwilym, Gareth Morgan and Stephen Thomas
Is Beta Dead or Alive? pp. 283-311 Downloads
Chi‐Cheng Hsia, Beverly R. Fuller and Brian Y.J. Chen
Real Options, (Dis)Investment Decision‐Making and Accounting Measures of Performance pp. 313-331 Downloads
Andrew W. Stark
The Gilt‐Equity Yield Ratio and the Predictability of UK and US Equity Returns pp. 333-357 Downloads
Richard Harris and Rene Sanchez‐Valle
Fixed Asset Revaluation and Equity Depletion in the UK pp. 359-394 Downloads
Y.C. Lin and Ken V. Peasnell
Alternative Solutions to Underinvestment, Under Equity and Credit Rationing pp. 395-421 Downloads
Yoram Kroll and Assaf Cohen
An Empirical Analysis of the Bias and Rationality of Profit Forecasts Published in New Issue Prospectuses pp. 423-446 Downloads
T.Y. Cheng and Michael Firth
Volatility Spillovers Between Stock Returns and Exchange Rate Changes: International Evidence pp. 447-467 Downloads
Angelos Kanas
Institutional Investors, Analyst Following, and the January Anomaly pp. 469-485 Downloads
Lucy F. Ackert and George Athanassakos
The Distributional Characteristics of a Selection of Contracts Traded on the London International Financial Futures Exchange pp. 487-510 Downloads
John Cotter and Donal G. McKillop
An Empirical Analysis of Exchange Ratio Determination Models for Merger: A Note pp. 511-521 Downloads
Sung C. Bae and Sivagnanam Sakthivel

2000, volume 27, issue 3-4

Dividend Stability, Dividend Yield and Stock Returns: UK Evidence pp. 261-281 Downloads
Owain ap Gwilym, Gareth Morgan and Stephen Thomas
Is Beta Dead or Alive? pp. 283-311 Downloads
Chi-Cheng Hsia, Beverly R. Fuller and Brian Y.J. Chen
Real Options, (Dis)Investment Decision-Making and Accounting Measures of Performance pp. 313-331 Downloads
Andrew W. Stark
The Gilt-Equity Yield Ratio and the Predictability of UK and US Equity Returns pp. 333-357 Downloads
Richard Harris and Rene Sanchez-Valle
Fixed Asset Revaluation and Equity Depletion in the UK pp. 359-394 Downloads
Y.C. Lin and Ken V. Peasnell
Alternative Solutions to Underinvestment, Under Equity and Credit Rationing pp. 395-421 Downloads
Yoram Kroll and Assaf Cohen
An Empirical Analysis of the Bias and Rationality of Profit Forecasts Published in New Issue Prospectuses pp. 423-446 Downloads
T.Y. Cheng and Michael Firth
Volatility Spillovers Between Stock Returns and Exchange Rate Changes: International Evidence pp. 447-467 Downloads
Angelos Kanas
Institutional Investors, Analyst Following, and the January Anomaly pp. 469-485 Downloads
Lucy Ackert and George Athanassakos
The Distributional Characteristics of a Selection of Contracts Traded on the London International Financial Futures Exchange pp. 487-510 Downloads
John Cotter and Donal G. McKillop
An Empirical Analysis of Exchange Ratio Determination Models for Merger: A Note pp. 511-521 Downloads
Sung C. Bae and Sivagnanam Sakthivel

2000, volume 27, issue 3&4

Dividend Stability, Dividend Yield and Stock Returns: UK Evidence pp. 261-281 Downloads
Owain ap Gwilym, Gareth Morgan and Stephen Thomas
Is Beta Dead or Alive? pp. 283-311 Downloads
Chi-Cheng Hsia, Beverly R. Fuller and Brian Y.J. Chen
Real Options, (Dis)Investment Decision-Making and Accounting Measures of Performance pp. 313-331 Downloads
Andrew W. Stark
The Gilt-Equity Yield Ratio and the Predictability of UK and US Equity Returns pp. 333-357 Downloads
Richard Harris and Rene Sanchez-Valle
Fixed Asset Revaluation and Equity Depletion in the UK pp. 359-394 Downloads
Y.C. Lin and Ken V. Peasnell
Alternative Solutions to Underinvestment, Under Equity and Credit Rationing pp. 395-421 Downloads
Yoram Kroll and Assaf Cohen
An Empirical Analysis of the Bias and Rationality of Profit Forecasts Published in New Issue Prospectuses pp. 423-446 Downloads
T.Y. Cheng and Michael Firth
Volatility Spillovers Between Stock Returns and Exchange Rate Changes: International Evidence pp. 447-467 Downloads
Angelos Kanas
Institutional Investors, Analyst Following, and the January Anomaly pp. 469-485 Downloads
Lucy Ackert and George Athanassakos
The Distributional Characteristics of a Selection of Contracts Traded on the London International Financial Futures Exchange pp. 487-510 Downloads
John Cotter and Donal G. McKillop
An Empirical Analysis of Exchange Ratio Determination Models for Merger: A Note pp. 511-521 Downloads
Sung C. Bae and Sivagnanam Sakthivel

2000, volume 27, issue 1‐2

Free Cash Flow, Golden Parachutes, and the Discipline of Takeover Activity pp. 1-36 Downloads
Chandra Subramaniam and Lane A. Daley
Trade Credit Management and the Decision to Use Factoring: An Empirical Study pp. 37-68 Downloads
Barbara Summers and Nicholas Wilson
A Mathematical Programming Approach for Procurement Using Activity Based Costing pp. 69-98 Downloads
Zeger Degraeve and Filip Roodhooft
The Implications of Dispersion in Analysts' Earnings Forecasts for Future ROE and Future Returns pp. 99-125 Downloads
Bong H. Han and David Manry
An Analytical Confidence Interval for the Treynor Index: Formula, Conditions and Properties pp. 127-154 Downloads
Matthew R. Morey and Richard C. Morey
Properties of Accounting and Finance Information and Their Effects on the Performance of Bankers and Models in Predicting Company Failure pp. 155-193 Downloads
David Gadenne and Errol R. Iselin
Investment and Abandonment Decisions with Uncertain Price and Cost pp. 195-213 Downloads
Yoon K. Choi and Seok Weon Lee
The Predictive Ability of Direct Method Cash Flow Information pp. 215-245 Downloads
Gopal V. Krishnan and James A. Largay
Interest Rate Premia on UK Small‐Firm Bank Borrowings: A Research Note pp. 247-259 Downloads
Kevin Keasey and Robert Watson

2000, volume 27, issue 1&2

Free Cash Flow, Golden Parachutes, and the Discipline of Takeover Activity pp. 1-36 Downloads
Chandra Subramaniam and Lane A. Daley
Trade Credit Management and the Decision to Use Factoring: An Empirical Study pp. 37-68 Downloads
Barbara Summers and Nicholas Wilson
A Mathematical Programming Approach for Procurement Using Activity Based Costing pp. 69-98 Downloads
Zeger Degraeve and Filip Roodhooft
The Implications of Dispersion in Analysts' Earnings Forecasts for Future ROE and Future Returns pp. 99-125 Downloads
Bong H. Han and David Manry
An Analytical Confidence Interval for the Treynor Index: Formula, Conditions and Properties pp. 127-154 Downloads
Matthew R. Morey and Richard C. Morey
Properties of Accounting and Finance Information and Their Effects on the Performance of Bankers and Models in Predicting Company Failure pp. 155-193 Downloads
David Gadenne and Errol R. Iselin
Investment and Abandonment Decisions with Uncertain Price and Cost pp. 195-213 Downloads
Yoon K. Choi and Seok Weon Lee
The Predictive Ability of Direct Method Cash Flow Information pp. 215-245 Downloads
Gopal V. Krishnan and James A. Largay
Interest Rate Premia on UK Small-Firm Bank Borrowings: A Research Note pp. 247-259 Downloads
Kevin Keasey and Robert Watson
Page updated 2020-07-07