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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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1998, volume 25, issue 9‐10

Editorial pp. 1033-1036 Downloads
Peter Pope and Martin Walker
Post‐IPO Directors’ Sales and Reissuing Activity: An Empirical Test of IPO Signalling Models pp. 1037-1079 Downloads
Susanne Espenlaub and Ian Tonks
Discussion of Post‐IPO Directors’ Sales and Reissuing Activity: An Empirical Test of IPO Signalling Models pp. 1081-1088 Downloads
Andrew P. Marshall
Ownership Structure, Firm Performance and Top Executive Change: An Analysis of UK Firms pp. 1089-1118 Downloads
Jay Dahya, A. Alasdair Lonie and David M. Power
Discussion of Ownership Structure, Firm Performance and Top Executive Change: An Analysis of UK Firms pp. 1119-1126 Downloads
Steven Young
Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK? pp. 1127-1155 Downloads
Abimbola Adedeji
Discussion of Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK pp. 1157-1161 Downloads
Norman Strong
The Articulation of Returns and Accounting‐Related Variables when Returns Lead Earnings: UK Evidence pp. 1163-1201 Downloads
John O’Hanlon
Discussion of The Articulation of Returns and Accounting‐Related Variables when Returns Lead Earnings: UK Evidence pp. 1203-1206 Downloads
Stephen Penman
International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors pp. 1207-1247 Downloads
Sudipta Basu, LeeSeok Hwang and Ching‐Lih Jan
Discussion of International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors pp. 1249-1254 Downloads
Patricia C. O’Brien
International Diversification and Firm Value pp. 1255-1281 Downloads
Neil Garrod and William Rees
Discussion of International Diversification and Firm Value pp. 1283-1285 Downloads
Mahmoud Ezzamel
Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation pp. 1287-1317 Downloads
Ervin L. Black, Keith F. Sellers and Tracy S. Manly
Discussion of Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation pp. 1319-1324 Downloads
K.V. Peasnell
Systematic Risk and Empirical Research pp. 1325-1356 Downloads
David Ashton and Mark Tippett
Discussion Of Systematic Risk and Empirical Research pp. 1357-1362 Downloads
Ian Garrett
Arbitrage‐Free Valuation of Exhaustible Resource Firms pp. 1363-1390 Downloads
Milan Lehocky and Dean A. Paxson
Discussion Of Arbitrage‐Free Valuation of Exhaustible Resource Firms pp. 1391-1395 Downloads
Mark Shackleton

1998, volume 25, issue 9-10

Editorial pp. 1033-1036 Downloads
Peter Pope and Martin Walker
Post-IPO Directors' Sales and Reissuing Activity: An Empirical Test of IPO Signalling Models pp. 1037-1079 Downloads
Susanne Espenlaub and Ian Tonks
"Discussion of" Post-IPO Directors' Sales and Reissuing Activity: An Empirical Test of IPO Signalling Models pp. 1081-1088 Downloads
Andrew P. Marshall
Ownership Structure, Firm Performance and Top Executive Change: An Analysis of UK Firms pp. 1089-1118 Downloads
Jay Dahya, A. Alasdair Lonie and David M. Power
"Discussion of" Ownership Structure, Firm Performance and Top Executive Change: An Analysis of UK Firms pp. 1119-1126 Downloads
Steven Young
Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK? pp. 1127-1155 Downloads
Abimbola Adedeji
"Discussion of" Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK pp. 1157-1161 Downloads
Norman Strong
The Articulation of Returns and Accounting-Related Variables when Returns Lead Earnings: UK Evidence pp. 1163-1201 Downloads
John O'Hanlon
"Discussion of" The Articulation of Returns and Accounting-Related Variables when Returns Lead Earnings: UK Evidence pp. 1203-1206 Downloads
Stephen Penman
International Variation in Accounting Measurement Rules and Analysts' Earnings Forecast Errors pp. 1207-1247 Downloads
Sudipta Basu, LeeSeok Hwang and Ching-Lih Jan
"Discussion of" International Variation in Accounting Measurement Rules and Analysts' Earnings Forecast Errors pp. 1249-1254 Downloads
Patricia C. O'Brien
International Diversification and Firm Value pp. 1255-1281 Downloads
Neil Garrod and William Rees
"Discussion of" International Diversification and Firm Value pp. 1283-1285 Downloads
Mahmoud Ezzamel
Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation pp. 1287-1317 Downloads
Ervin L. Black, Keith F. Sellers and Tracy S. Manly
"Discussion of" Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation pp. 1319-1324 Downloads
K.V. Peasnell
Systematic Risk and Empirical Research pp. 1325-1356 Downloads
David Ashton and Mark Tippett
"Discussion Of" Systematic Risk and Empirical Research pp. 1357-1362 Downloads
Ian Garrett
Arbitrage-Free Valuation of Exhaustible Resource Firms pp. 1363-1390 Downloads
Milan Lehocky and Dean A. Paxson
"Discussion Of" Arbitrage-Free Valuation of Exhaustible Resource Firms pp. 1391-1395 Downloads
Mark Shackleton

1998, volume 25, issue 7‐8

UK Accounting Disclosure Practices and Information Asymmetry During the First Quarter of the Twentieth Century: The Effects on Book Returns and Dividend Cover pp. 775-794 Downloads
A.J. Arnold
The Determinants of the Intermediary Spread: Evidence from Australian, UK and USA‐based International Equity Funds pp. 795-812 Downloads
Paul J.M. Klumpes
Prior Wall Street Journal Announcements of Possible Bankruptcy Filings and Price Reactions to Subsequent Bankruptcy Filings pp. 813-827 Downloads
Mark C. Dawkins and Ena Rose‐Green
Evidence on Risk Changes Around Audit Qualification and Qualification Withdrawal Announcements pp. 829-847 Downloads
Neil L. Fargher and Michael S. Wilkins
The Effect of Tick Size on Price Clustering and Trading Volume pp. 849-867 Downloads
Allaudeen Hameed and Eric Terry
Relative Excess Returns pp. 869-892 Downloads
Eric J. Levin and Robert E. Wright
Cash Management Behavior and Failure Prediction pp. 893-919 Downloads
Erkki K. Laitinen and Teija Laitinen
Intraday Empirical Regularities in Interest Rate and Equity Index Futures Markets, and the Effect of Macroeconomic Announcements pp. 921-944 Downloads
M. Buckle, Owain ap Gwilym, S.H. Thomas and M.S. Woodhams
Internal Capital Markets, Bank Borrowing, and Financing Constraints: Evidence from Belgian Firms pp. 945-968 Downloads
Marc Deloof
The Impact of SFAS No. 14 Segment Information on Price Variability and Earnings Forecast Accuracy pp. 969-985 Downloads
Gerald J. Lobo, Sung S. Kwon and Gordian A. Ndubizu
A Fractional Cointegration Approach to Testing Mean Reversion Between Spot and Forward Exchange Rates: A Case of High Frequency Data with Low Frequency Dynamics pp. 987-1003 Downloads
Abul Masih and Rumi Masih
Earnings Retention as a Specification Mechanism in Logistic Bankruptcy Models: A Test of the Free Cash Flow Theory pp. 1005-1023 Downloads
Rahul Dhumale
US Evidence on Bank Takeover Motives: A Note pp. 1025-1032 Downloads
Hao Zhang

1998, volume 25, issue 7&8

UK Accounting Disclosure Practices and Information Asymmetry During the First Quarter of the Twentieth Century: The Effects on Book Returns and Dividend Cover pp. 775-794 Downloads
A.J. Arnold
The Determinants of the Intermediary Spread: Evidence from Australian, UK and USA-based International Equity Funds pp. 795-812 Downloads
Paul J.M. Klumpes
Prior "Wall Street Journal" Announcements of Possible Bankruptcy Filings and Price Reactions to Subsequent Bankruptcy Filings pp. 813-827 Downloads
Mark C. Dawkins and Ena Rose-Green
Evidence on Risk Changes Around Audit Qualification and Qualification Withdrawal Announcements pp. 829-847 Downloads
Neil L. Fargher and Michael S. Wilkins
The Effect of Tick Size on Price Clustering and Trading Volume pp. 849-867 Downloads
Allaudeen Hameed and Eric Terry
Relative Excess Returns pp. 869-892 Downloads
Eric J. Levin and Robert Wright
Cash Management Behavior and Failure Prediction pp. 893-919 Downloads
Erkki K. Laitinen and Teija Laitinen
Intraday Empirical Regularities in Interest Rate and Equity Index Futures Markets, and the Effect of Macroeconomic Announcements pp. 921-944 Downloads
Mike Buckle, Owain ap Gwilym, S.H. Thomas and M.S. Woodhams
Internal Capital Markets, Bank Borrowing, and Financing Constraints: Evidence from Belgian Firms pp. 945-968 Downloads
Marc Deloof
The Impact of "SFAS No. 14 Segment Information on Price Variability and Earnings Forecast Accuracy" pp. 969-985 Downloads
Gerald J. Lobo, Sung S. Kwon and Gordian A. Ndubizu
A Fractional Cointegration Approach to Testing Mean Reversion Between Spot and Forward Exchange Rates: A Case of High Frequency Data with Low Frequency Dynamics pp. 987-1003 Downloads
Abul Masih and Rumi Masih
Earnings Retention as a Specification Mechanism in Logistic Bankruptcy Models: A Test of the Free Cash Flow Theory pp. 1005-1023 Downloads
Rahul Dhumale
US Evidence on Bank Takeover Motives: A Note pp. 1025-1032 Downloads
Hao Zhang

1998, volume 25, issue 5‐6

Venture Capital and Private Equity: A Review and Synthesis pp. 521-570 Downloads
Ken Wright Robbie Mike
Why Do Bidders Do Badly Out of Mergers? Some UK Evidence pp. 571-594 Downloads
Paul Barnes
A Re‐examination of the Case for Accounting Separately for the Debt and Equity Features of Convertible Debt pp. 595-612 Downloads
Peter Casson
Investor Response to Cash Flow Information pp. 613-630 Downloads
Mahdi Garrod Hadi Neil
Predicting Stock Returns Using Financial Statement Information pp. 631-657 Downloads
Norman Setiono Strong Bambang
Cross‐sectional Variation in Price Anticipation of Earnings pp. 659-682 Downloads
Raymond Donnelly
Diversification with American Depository Receipts: The Dynamics and the Pricing Factors pp. 683-699 Downloads
Christine X. Jiang
Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles pp. 701-720 Downloads
Stephen D. Makar and Pervaiz Alam
Time‐varying Beta Risk for Australian Industry Portfolios: An Exploratory Analysis pp. 721-745 Downloads
Robert Faff and R.D. Brooks
The Impact of Personal Taxes on the Firm’s Weighted Average Cost of Capital and Investment Behaviour: A Simplified Approach Using the Dempsey Discounted Dividends Model pp. 747-763 Downloads
Mike Dempsey
Exploiting International Stock Market Correlations with Open‐end International Mutual Funds pp. 765-773 Downloads
Rahul Bhargava, Ann Bose and David A. Dubofsky

1998, volume 25, issue 5&6

Venture Capital and Private Equity: A Review and Synthesis pp. 521-570 Downloads
Mike Wright
Why Do Bidders Do Badly Out of Mergers? Some UK Evidence pp. 571-594 Downloads
Paul Barnes
A Re-examination of the Case for Accounting Separately for the Debt and Equity Features of Convertible Debt pp. 595-612 Downloads
Peter Casson
Investor Response to Cash Flow Information pp. 613-630 Downloads
Neil Garrod
Predicting Stock Returns Using Financial Statement Information pp. 631-657 Downloads
Bambang Setiono
Cross-sectional Variation in Price Anticipation of Earnings pp. 659-682 Downloads
Raymond Donnelly
Diversification with American Depository Receipts: The Dynamics and the Pricing Factors pp. 683-699 Downloads
Christine X. Jiang
Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles pp. 701-720 Downloads
Stephen D. Makar and Pervaiz Alam
Time-varying Beta Risk for Australian Industry Portfolios: An Exploratory Analysis pp. 721-745 Downloads
Robert Faff and R.D. Brooks
The Impact of Personal Taxes on the Firm's Weighted Average Cost of Capital and Investment Behaviour: A Simplified Approach Using the Dempsey Discounted Dividends Model pp. 747-763 Downloads
Mike Dempsey
Exploiting International Stock Market Correlations with Open-end International Mutual Funds pp. 765-773 Downloads
Rahul Bhargava, Ann Bose and David A. Dubofsky

1998, volume 25, issue 3‐4

Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size pp. 265-288 Downloads
Kevin Holland
Individual Investors' Perceptions Regarding the Meaning of US and UK Audit Report Terminology: ‘Present Fairly in Conformity with GAAP’ and ‘Give a True and Fair View’ pp. 289-307 Downloads
John E. McEnroe and Stanley C. Martens
The Use of Foreign Accounting Data in UK Financial Institutions pp. 309-328 Downloads
Samantha Miles and Christopher Nobes
Market Reactions, Characteristics, and the Effectiveness of Corporate Layoffs pp. 329-351 Downloads
Fayez A. Elayan, George S. Swales, Brian A. Maris and James R. Scott
Determinants of Corporate Dividend Capture pp. 353-369 Downloads
Mazhar A. Siddiqi
Further Evidence on the Determinants of Secured versus Unsecured Loans pp. 371-385 Downloads
Sheng‐Syan Chen, Gillian H. H. Yeo and Kim Wai Ho
Differences in Perstistence in Aggregated and Disaggregated UK Stock Returns: A Reconciliation pp. 387-399 Downloads
James Steeley
The Impact of Settlement Procedures on Day‐of‐the‐week Effects: Evidence from the Kuala Lumpur Stock Exchange pp. 401-418 Downloads
A.D. Clare, M.S.B. Ibrahim and S.H. Thomas
Market Reactions to the Hong Kong Trading Suspensions: Mandatory versus Voluntary pp. 419-437 Downloads
Lifan Wu
Robust Estimation of Beta Coefficients: Evidence from a Small Stock Market pp. 439-454 Downloads
David C. Bowie and David J. Bradfield
Underpricing and Firm Quality in Initial Public Offerings: Evidence from Singapore pp. 455-468 Downloads
Allaudeen Hameed and Guan Hua Lim
Stock Price Reaction to Daily Limit Moves: Evidence From the Taiwan Stock Exchange pp. 469-483 Downloads
Yen‐Sheng Huang
Term Premium Determinants, Return Enhancement and Interest Rate Predictability pp. 485-499 Downloads
Richard Deaves
Futures Commitments and Exchange Rate Volatility pp. 501-520 Downloads
Bahram Adrangi and Arjun Chatruth

1998, volume 25, issue 3&4

Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size pp. 265-288 Downloads
Kevin Holland
Individual Investors' Perceptions Regarding the Meaning of US and UK Audit Report Terminology: 'Present Fairly in Conformity with GAAP' and 'Give a True and Fair View' pp. 289-307 Downloads
John E. McEnroe and Stanley C. Martens
The Use of Foreign Accounting Data in UK Financial Institutions pp. 309-328 Downloads
Samantha Miles and Christopher Nobes
Market Reactions, Characteristics, and the Effectiveness of Corporate Layoffs pp. 329-351 Downloads
Fayez A. Elayan, George S. Swales, Brian A. Maris and James R. Scott
Determinants of Corporate Dividend Capture pp. 353-369 Downloads
Mazhar A. Siddiqi
Further Evidence on the Determinants of Secured versus Unsecured Loans pp. 371-385 Downloads
Sheng-Syan Chen, Gillian H. H. Yeo and Kim Wai Ho
Differences in Perstistence in Aggregated and Disaggregated UK Stock Returns: A Reconciliation pp. 387-399 Downloads
James Steeley
The Impact of Settlement Procedures on Day-of-the-week Effects: Evidence from the Kuala Lumpur Stock Exchange pp. 401-418 Downloads
A.D. Clare, M.S.B. Ibrahim and S.H. Thomas
Market Reactions to the Hong Kong Trading Suspensions: Mandatory versus Voluntary pp. 419-437 Downloads
Lifan Wu
Robust Estimation of Beta Coefficients: Evidence from a Small Stock Market pp. 439-454 Downloads
David C. Bowie and David J. Bradfield
Underpricing and Firm Quality in Initial Public Offerings: Evidence from Singapore pp. 455-468 Downloads
Allaudeen Hameed and Guan Hua Lim
Stock Price Reaction to Daily Limit Moves: Evidence From the Taiwan Stock Exchange pp. 469-483 Downloads
Yen-Sheng Huang
Term Premium Determinants, Return Enhancement and Interest Rate Predictability pp. 485-499 Downloads
Richard Deaves
Futures Commitments and Exchange Rate Volatility pp. 501-520 Downloads
Bahram Adrangi and Arjun Chatruth

1998, volume 25, issue 1‐2

Strategy and Financial Policy in UK Small Firms pp. 1-27 Downloads
Judith Jordan, Julian Lowe and Peter Taylor
Private Voluntary Disclosure, Financial Intermediation and Market Efficiency pp. 29-68 Downloads
John Holland
Planned Changes in Accounting Principles for UK Life Insurance Companies: A Preliminary Investigation of Stock Market Impact pp. 69-101 Downloads
Joanne Horton and Richard Macve
Share Valuation under Geometric Brownian Motion with a Poisson Imputation Tax Change pp. 103-113 Downloads
John Pointon
The Information Content of Defence Documents in UK Hostile Takeover Bids pp. 115-143 Downloads
T. E. Cooke, R. G. Luther and B. R. Pearson
Auditor Quality, Signalling, and the Valuation of Initial Public Offerings pp. 145-165 Downloads
Michael Firth and Chee Keng Liau‐Tan
The Impact of Recession on the Prediction of Corporate Failure pp. 167-186 Downloads
Frederick M. Richardson, Gregory D. Kane and Patricia Lobingier
Free Cash Flow and Stockholder Gains in Going Private Transactions Revisited pp. 187-202 Downloads
Robert L. Kieschnick, Jr
Strategic International Diversification and Monthly Seasonality pp. 203-223 Downloads
Kwansoo Ko
The Association Between Operating Cash Flows and Dividend Changes: An Empirical Investigation pp. 225-249 Downloads
Andreas Charitou and Nikos Vafeas
Usefulness of Value Added and Abnormal Economic Economic Earnings: An Empirical Examination pp. 251-264 Downloads
Ben‐Hsien Bao and Da‐Hsien Bao

1998, volume 25, issue 1&2

Strategy and Financial Policy in UK Small Firms pp. 1-27 Downloads
Judith Jordan, Julian Lowe and Peter Taylor
Private Voluntary Disclosure, Financial Intermediation and Market Efficiency pp. 29-68 Downloads
John Holland
Planned Changes in Accounting Principles for UK Life Insurance Companies: A Preliminary Investigation of Stock Market Impact pp. 69-101 Downloads
Joanne Horton and Richard Macve
Share Valuation under Geometric Brownian Motion with a Poisson Imputation Tax Change pp. 103-113 Downloads
John Pointon
The Information Content of Defence Documents in UK Hostile Takeover Bids pp. 115-143 Downloads
T. E. Cooke, R. G. Luther and B. R. Pearson
Auditor Quality, Signalling, and the Valuation of Initial Public Offerings pp. 145-165 Downloads
Michael Firth and Chee Keng Liau-Tan
The Impact of Recession on the Prediction of Corporate Failure pp. 167-186 Downloads
Frederick M. Richardson, Gregory D. Kane and Patricia Lobingier
Free Cash Flow and Stockholder Gains in Going Private Transactions Revisited pp. 187-202 Downloads
Robert L. Kieschnick, Jr
Strategic International Diversification and Monthly Seasonality pp. 203-223 Downloads
Kwansoo Ko
The Association Between Operating Cash Flows and Dividend Changes: An Empirical Investigation pp. 225-249 Downloads
Andreas Charitou and Nikos Vafeas
Usefulness of Value Added and Abnormal Economic Economic Earnings: An Empirical Examination pp. 251-264 Downloads
Ben-Hsien Bao and Da-Hsien Bao
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