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 31, issue 9‐10, 2004

Stock Market Valuation of Deferred Tax Assets: Evidence from Internet Firms pp. 1223-1260

Mark P. Bauman and Somnath Das

Write‐Down Timeliness, Line‐of‐Business Disclosures and Investors’ Interpretations of Segment Divestiture Announcements pp. 1261-1299

Denton Collins and Steven Henning

Market Valuation of Successful versus Non‐successful R&D Efforts in the Pharmaceutical Industry pp. 1301-1325

Rebecca Toppe Shortridge

The Effect of Solicitation and Independence on Corporate Bond Ratings pp. 1327-1353

Martin Feinberg, Roger Shelor and James Jiang

The Role of Payout Ratio in the Relationship Between Stock Returns and Dividend Yield pp. 1355-1387

Ian McManus, Owain ap Gwilym and Stephen Thomas

FOREX Risk: Measurement and Evaluation Using Value‐at‐Risk pp. 1389-1417

Don Bredin and Stuart Hyde

Odd‐lot Costs and Taxation Influences on Stock Dividend Ex‐dates pp. 1419-1448

Hamish D. Anderson, Lawrence Rose and Steven F. Cahan

A Modified ‘Square Root’ Process for Determining the Value of the Option to (Dis)invest pp. 1449-1481

Paul Klumpes and Mark Tippett

Security Choice, Information Effects and Firm Characteristics: A Factor Analytic Approach pp. 1483-1503

John D. Schatzberg and David Weeks

Past Returns and Investment Trust Discounts pp. 1505-1523

Michael Bleaney

Income Smoothing, Earnings Quality and Firm Valuation pp. 1525-1557

Ben‐Hsien Bao and Da‐Hsien Bao

Operating Performance and Stock Returns of Firms Calling Convertible Preferred Stocks pp. 1559-1576

Palani‐Rajan Kadapakkam, Huey‐Lian Sun and Alex P. Tang

Bank Relationship and Firm Performance: Evidence From Thailand Before the Asian Financial Crisis pp. 1577-1600

Piman Limpaphayom and Sirapat Polwitoon

Volume 31, issue 7‐8, 2004

Corporate Data and Future Cash Flows pp. 861-903

Ali Al‐Attar and Simon Hussain

Net Present Value‐Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income‐Identity pp. 905-926

Thomas Pfeiffer

Can Market Incompleteness Resolve Asset Pricing Puzzles? pp. 927-949

Mark C. Freeman

Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements pp. 951-984

Theodore E. Christensen, Toni Q. Smith and Pamela S. Stuerke

The Recognition and Timing of Deferred Tax Liabilities pp. 985-1014

A. Gaeremynck and L. Van De Gucht

The Role of the Options Market in the Dissemination of Private Information pp. 1015-1042

Timothy Cairney and Judith Swisher

The Conditional Price of Basis Risk: An Investigation Using Foreign Exchange Instruments pp. 1043-1068

Joëlle Miffre

Making a Market with Spreads and Depths pp. 1069-1097

Kee H. Chung and Xin Zhao

Firm Characteristics as Cross‐sectional Determinants of Adverse Selection pp. 1097-1124

Shantaram P. Hegde and John B. McDermott

The Influence of Monetary Conditions on the Response of Interest Rate Futures to M1 Releases: 1976–1998 pp. 1125-1150

Thomas Mann and Richard Dowen

Effects of Bank Funds Management Activities on the Disintermediation of Bank Deposits pp. 1151-1170

David Allen and Jerry Parwada

Competition and Information Production in Market Maker Models pp. 1171-1190

Alan D. Morrison

Debt Overhang, Costly Expandability and Reversibility, and Optimal Financial Structure pp. 1191-1222

Jyh‐Bang Jou and Tan Lee

Volume 31, issue 5‐6, 2004

Double Entry Bookkeeping and the Distributional Properties of a Firm's Financial Ratios pp. 583-606

David Ashton, Paul Dunmore and Mark Tippett

An Analysis of the Distribution of Extreme Share Returns in the UK from 1975 to 2000 pp. 607-646

G. D. Gettinby, C. D. Sinclair, D. M. Power and R. A. Brown

Intra Day Bid‐Ask Spreads, Trading Volume and Volatility: Recent Empirical Evidence from the London Stock Exchange pp. 647-676

Charlie X. Cai, Robert Hudson and Kevin Keasey

Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach pp. 677-710

Evi Neophytou and Cecilio Mar Molinero

Determinants of the Capital Structures of European SMEs pp. 711-728

Graham C. Hall, Patrick J. Hutchinson and Nicos Michaelas

Replacement Investment: Optimal Economic Life Under Uncertainty pp. 729-757

Ian M. Dobbs

Time‐Varying Volatility in the Foreign Exchange Market: New Evidence on its Persistence and on Currency Spillovers pp. 759-793

Ibrahim Chowdhury and Lucio Sarno

Determinants of Sovereign Eurobonds Yield Spread pp. 795-821

Khaled Amira

Individual Investors’ Sentiment and Temporary Stock Price Pressure pp. 823-836

Siu Y. Chan and Wai‐Ming Fong

A Note on the Intraday Patterns of Initial Public Offerings: Evidence from Hong Kong pp. 837-860

Wai‐yan Cheng, Yan‐Leung Cheung and Ka‐kit Po

Volume 31, issue 3‐4, 2004

The Effect of Earnings Management on the Value Relevance of Accounting Information pp. 297-332

Carol A. Marquardt and Christine I. Wiedman

Human Capital and Stock Returns: Is the Value Premium an Approximation for Return on Human Capital? pp. 333-358

Bo Hansson

Corporate Acquisitions and the Operating Performance of Malaysian Companies pp. 359-400

R. Abdul Rahman and R.J. Limmack

Who Is Publishing? An Analysis of Finance Research Productivity in the European Region pp. 401-437

Kam C. Chan, Carl R. Chen and Thomas L. Steiner

Non‐linear Predictability of Value and Growth Stocks and Economic Activity pp. 439-474

Angela Black and David G. McMillan

A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines pp. 475-504

Joseph Aharony and Amihud Dotan

The Designation and Removal of Trustee Stock Status: Wealth Effects pp. 505-538

David Ding and Angie Low

Stability, Asymmetry and Seasonality of Fund Performance: An Analysis of Australian Multi‐sector Managed Funds pp. 539-578

Kathryn A. Holmes and Robert Faff

Volume 31, issue 1‐2, 2004

Editorial pp. 1-1

Peter F. Pope, Andrew W. Stark and Martin Walker

Reactions of the London Stock Exchange to Company Trading Statement Announcements pp. 3-35

Nick Collett

Discussion of Reactions of the London Stock Exchange to Company Trading Statement Announcements pp. 37-47

Elisabeth Dedman

Are Economically Significant Stock Returns and Trading Volumes Driven by Firm‐specific News Releases? pp. 49-82

Paul Ryan and Richard J. Taffler

Discussion of Are Economically Significant Stock Returns and Trading Volumes Driven by Firm‐specific News Releases? pp. 83-86

Martin Walker

CAPM, Higher Co‐moment and Factor Models of UK Stock Returns pp. 87-112

Chi-Hsiou Hung, Mark Shackleton and Xinzhong Xu

Discussion of CAPM, Higher Co‐moment and Factor Models of UK Stock Returns pp. 113-114

Ian Garrett

The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity pp. 115-148

Ivana Raonic, Stuart McLeay and Ioannis Asimakopoulos

Discussion of The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity pp. 149-165

Bill Rees

Interim Reporting Frequency and Financial Analysts' Expenditures pp. 167-198

Kenton Yee

Discussion of Interim Reporting Frequency and Financial Analysts’ Expenditures pp. 199-207

Mark Tippett

Increasing Market Share as a Rationale for Corporate Acquisitions pp. 209-247

Aloke Ghosh

Discussion of Increasing Market Share as a Rationale for Corporate Acquisitions pp. 249-256

Sudi Sudarsanam

What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK pp. 257-292

Dennis Oswald and Steven Young

Discussion of What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK pp. 293-295

Norman Strong