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 30, issue 9‐10, 2003

Dividend Policy, Corporate Governance and the Managerial Entrenchment Hypothesis: An Empirical Analysis pp. 1173-1209

Jorge Farinha

Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation pp. 1211-1233

Saeed Akbar and Andrew W. Stark

The Structural Relation Between Mortgage and Market Interest Rates pp. 1235-1251

Achla Marathe and Hany A. Shawky

European Stock Market Integration: Does EMU Matter? pp. 1253-1276

Jian Yang, Insik Min and Qi Li

Equity Rights Issues in Spain: Flotation Costs and Wealth Effects pp. 1277-1304

Juan F. Martín‐Ugedo

Assessing the Economic Significance of Return Predictability: A Research Note pp. 1305-1326

Walter Boudry and Philip Gray

Voluntary Disclosure of Nonproprietary Information: A Complete Equilibrium Characterization pp. 1327-1339

Evelyn Korn and Ulf Schiller

Endogenous Parameter Time Series Estimation of the Ohlson Model: Linear and Nonlinear Analyses pp. 1341-1362

Mindy Morel

Efficiency, Ownership and Market Structure, Corporate Control and Governance in the Turkish Banking Industry pp. 1363-1421

İhsan Işık and M. Kabir Hassan

Monitoring the Behaviour of Credit Card Holders with Graphical Chain Models pp. 1423-1435

Elena Stanghellini

Volume 30, issue 7‐8, 2003

The Choice of Privatization Method and the Financial Performance of Newly Privatized Firms in Transition Economies pp. 905-940

Ranko Jelic, Richard Briston and Wolfgang Aussenegg

Investment Opportunities and the Relation Between Equity Value and Employees’ Bonus pp. 941-974

Chih‐Ying Chen

An Empirical Investigation of Determinants of Audit Reports in the UK pp. 975-1016

Jennifer C. Ireland

A Simultaneous Equations Analysis of Analysts’ Forecast Bias, Analyst Following, and Institutional Ownership pp. 1017-1042

Lucy Ackert and George Athanassakos

Length of Board Tenure and Outside Director Independence pp. 1043-1064

Nikos Vafeas

The Value Relevance of Equity Method Fair Value Disclosures pp. 1065-1088

Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni

Interdependence and Volatility Spillovers Under Market Liberalization: The Case of Istanbul Stock Exchange pp. 1089-1114

Ali F. Darrat and Omar M. Benkato

The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach pp. 1115-1140

Divesh S. Sharma and Errol R. Iselin

Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach pp. 1141-1164

Win Lin Chou and Dominica Suk‐Yee Lee

On the Use of the Log CAR Measure in Event Studies pp. 1165-1170

Gishan Dissanaike and Alexandre Le Fur

Volume 30, issue 5‐6, 2003

Modelling International Price Relationships and Interdependencies Between the Stock Index and Stock Index Futures Markets of Three EU Countries: A Multivariate Analysis pp. 645-667

Antonios Antoniou, Gioia Pescetto and Antonis Violaris

The Effect of Exercise Date Uncertainty on Employee Stock Option Value pp. 669-698

Brian A. Maris, Jo‐Mae Maris and Tyler T. Yang

The Time Series Properties of Financial Ratios: Lev Revisited pp. 699-714

Christos Ioannidis, David Peel and Michael Peel

Measuring the Impact of Corporate Investment Announcements on Share Prices: The Spanish Experience pp. 715-747

Esther B. Del Brio, Javier Perote and Julio Pindado

The Quality of Analysts’ Earnings Forecasts During the Asian Crisis: Evidence from Singapore pp. 749-770

Roger K. Loh and Mujtaba Mian

Fortune’s Best 100 Companies to Work for in America: Do They Work for Shareholders? pp. 771-797

Greg Filbeck and Dianna Preece

Cross‐sectional Restrictions on the Spot and Forward Term Structures of Interest Rates and Panel Unit Root Tests pp. 799-828

Ilias Lekkos

Legal Costs and Accounting Choices: Another Test of the Litigation Hypothesis pp. 829-862

William W. Stammerjohan and Steven C. Hall

The Weekend and ‘Reverse’ Weekend Effects: An Analysis by Month of the Year, Week of the Month, and Industry pp. 863-890

Jorge Brusa, Pu Liu and Craig Schulman

Actuarial Surplus Management in United Kingdom Life Insurance Firms pp. 891-904

Mike Adams and Philip Hardwick

Volume 30, issue 3‐4, 2003

Stock Market Reaction to the Appointment of Outside Directors pp. 351-382

Steve Lin, Peter F. Pope and Steven Young

Measuring Pricing Inefficiencies Under Stressful Market Conditions pp. 383-411

Louis Cheng and Jay White

An Aggregation Theorem for the Valuation of Equity Under Linear Information Dynamics pp. 413-440

David Ashton, Terry Cooke and Mark Tippett

The Information Signaling Hypothesis of Dividends: Evidence from Cointegration and Causality Tests pp. 441-478

Mbodja Mougoue and Ramesh Rao

How Issue Size, Risk, and Complexity are Influencing External Financing Costs: German IPOs Analyzed from an Economies of Scale Perspective pp. 479-512

Christoph Kaserer and Marcus Kraft

Corporate Performance of Mixed Enterprises pp. 513-538

Henry M.K. Mok and Sandy S.M. Chau

The Determinants of Credit Ratings in the United Kingdom Insurance Industry pp. 539-572

Mike Adams, Bruce Burton and Philip Hardwick

Does Working Capital Management Affect Profitability of Belgian Firms? pp. 573-588

Marc Deloof

The Nature of Corporate Income Tax Under a Full Imputation Tax Regime: A Test of Functional Fixation pp. 589-618

Hung‐Chao Yu, Wu‐Chun Chi and Chun‐Yuan Hsu

Characteristics Associated with the Corporate Decision to Adopt Long‐term Performance Plans pp. 621-644

Vernon J. Richardson and James F. Waegelein

Volume 30, issue 1‐2, 2003

Editorial pp. 1-6

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

Positive (Zero) NPV Projects and the Behavior of Residual Earnings pp. 7-16

James A. Ohlson

Discussion of Positive (Zero) NPV Projects and the Behavior of Residual Earnings pp. 17-24

Peter Pope and Pengguo Wang

Scale and the Scale Effect in Market‐based Accounting Research pp. 25-56

Peter D. Easton and Gregory A. Sommers

Discussion of Scale and the Scale Effect in Market‐based Accounting Research pp. 57-72

Saeed Akbar and Andrew W. Stark

The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity pp. 73-116

C.S. Agnes Cheng and Simon S.M. Yang

Discussion of the Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity pp. 117-124

Colin Clubb

Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses pp. 125-168

Vijay Jog and Bruce J. McConomy

Discussion of Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses pp. 169-174

Philip Brown

Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK pp. 175-204

Paul J.M. Klumpes and Mark Whittington

Discussion of Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK pp. 205-211

John Forker

Contrarian Investment and Macroeconomic Risk pp. 213-256

Alan Gregory, Richard Harris and Maria Michou

Discussion of Contrarian Investment and Macroeconomic Risk pp. 257-262

Norman Strong

On the Existence of Visual Technical Patterns in the UK Stock Market pp. 263-293

Edward R Dawson and James Steeley

Discussion of On the Existence of Visual Technical Patterns in the UK Stock Market pp. 295-297

Stephen J. Taylor

Glamour Acquirers, Method of Payment and Post‐acquisition Performance: The UK Evidence pp. 299-342

Sudi Sudarsanam and Ashraf A. Mahate

Discussion of Glamour Acquirers, Method of Payment and Post‐ acquisition Performance: The UK Evidence pp. 343-350

Robin Limmack