Journal of Business Finance & Accounting

1988 - 2025

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.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Daily Closing Inside Spreads and Trading Volumes Around Earnings Announcements pp. 1149-1179: Daniella Acker, Mathew Stalker and Ian Tonks
Reactions of the International Stock Exchange to Company Employment Announcements: Redundancies and New Jobs pp. 1181-1208: Nick Collett
A Re–examination of the Effectiveness of the Bankruptcy Process pp. 1209-1237: Harlan D. Platt and Marjorie B. Platt
Do Underwriters Certify Value? Evidence from UK Rights Issues and Open Offers pp. 1239-1273: Seth Armitage
The Random Walk Hypothesis in the Emerging Indian Stock Market pp. 1275-1299: Sunil Poshakwale
Time Varying Market Leverage, the Market Risk Premium and the Cost of Capital pp. 1301-1318: Martin Lally
Strategic Bankruptcies and Price Reactions to Bankruptcy Filings pp. 1319-1335: Ena Rose–Green and Mark Dawkins
The Effect of Earnings–Announcement Timing on Earnings Management pp. 1337-1354: Mary L. Chai and Samuel Tung
The Effect of Multinationality on Security Analyst Underreaction pp. 1355-1366: Ahmed Riahi–Belkaoui
Assessing Credit Rating Agencies by Bond Issuers and Institutional Investors pp. 1367-1398: H. Kent Baker and Sattar A. Mansi
The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts pp. 1399-1439: Mark Clatworthy, Howard J. Mellett and Michael Peel

Financial Rating of European Technology Companies: An International Comparison pp. 871-901: Erkki K. Laitinen
The Timing of Asset Sales: Evidence of Earnings Management? pp. 903-934: Geoffrey Poitras, Trevor Wilkins and Yoke Shang Kwan
The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence pp. 935-965: Daniel M. Bryan, Samuel L. Tiras and Clark M. Wheatley
Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non–US Setting pp. 967-988: Gorm Gabrielsen, Jeffrey D. Gramlich and Thomas Plenborg
Insider Ownership and Risk–taking Behaviour at Bank Holding Companies pp. 989-1005: Seok Weon Lee
Accounting for Option–based Compensation: The Economic Cost Approach pp. 1007-1022: Charles I. Harter and T. Harikumar
Corporate Ownership Structure and the Informativeness of Earnings pp. 1023-1046: Gillian H.H. Yeo, Patricia M.S. Tan, Kim Wai Ho and Sheng–Syan Chen
Accounting Choices: Variation in Managerial Opportunism pp. 1047-1078: Frank Heflin, Sung S. Kwon and John J. Wild
Dividend Imputation and Shareholder Wealth: The Case of New Zealand pp. 1079-1104: Andrew Prevost, Ramesh Rao and John D. Wagster
The Information Content of Nonfinancial Performance Measures in the Airline Industry pp. 1105-1121: Stephen L. Liedtka
Another New Look at the Monday Effect pp. 1123-1147: Qian Sun and Wilson H.S. Tong

Internal and External Governance Mechanisms: Their Impact on the Performance of Large UK Public Companies pp. 579-611: Charlie Weir, David Laing and Phillip J. McKnight
Evidence on the Incremental Information Contained in the Components of Restructuring Charges pp. 613-659: Thomas J. Lopez
Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions pp. 661-693: Michael Firth
The Impacts of LBOs on the Performance of Acquired Firms: The French Case pp. 695-729: Phillippe Desbrières and Alain Schatt
Board Composition in New Zealand: An Agency Perspective pp. 731-760: Andrew K. Prevost, Ramesh Rao and Mahmud Hossain
The Efficiency of Net Asset Values for Asian–Country Mutual Funds in the US pp. 761-786: Oscar Varela
The Relation Between SFAS No. 95 Cash Flows From Operations and Credit Risk pp. 787-805: Bruce K. Billings and Richard M. Morton
Is the Adverse Selection Component Really Higher on the NYSE/Amex than on the Nasdaq? pp. 807-824: Bonnie F. Van Ness, Robert A. Van Ness and Richard S. Warr
Smart Money and Small Funds pp. 825-846: Julia Sawicki and Frank Finn
Employee Downsizing Strategies: Market Reaction and Post Announcement Financial Performance pp. 847-870: Peter Chalos and Charles J. P. Chen

Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation pp. 287-316: Jane A. Ou and James F. Sepe
Trade Credit Terms Offered by Small Firms: Survey Evidence and Empirical Analysis pp. 317-351: Nicholas Wilson and Barbara Summers
Legal Liabilities, Audit Accuracy and the Market for Audit Services pp. 353-410: Sankar De and Pradyot K. Sen
Tax Costs and Signalling Benefits: The Impact of Surplus ACT pp. 411-428: Lynn Hodgkinson
Implied Standard Deviations and Post‐earnings Announcement Volatility pp. 429-456: Daniella Acker
Intangible Assets and Firms' Disclosures: An Empirical Investigation pp. 457-476: David S. Gelb
To Be or Not Be …‘Too Late’: The Case of the Belgian Semi‐annual Earnings Announcements pp. 477-495: Jan Annaert, Marc J.K. De Ceuster, Ruud Polfliet and Geert Van Campenhout
Predicting Bankruptcy Resolution pp. 497-520: Ran Barniv, Anurag Agarwal and Robert Leach
Underwriter Spread, Underwriter Reputation, and IPO Underpricing: A Simultaneous Equation Analysis pp. 521-540: Carl R. Chen and Nancy J. Mohan
The Expected Return and Exercise Time of Merton‐style Real Options pp. 541-555: Mark Shackleton and Rafal Wojakowski
Small and Medium Size Enterprise Financing: A Note on Some of the Empirical Implications of a Pecking Order pp. 557-578: Robert Watson and Nicholas Wilson

How Does Government Ownership Affect Firm Performance? Evidence from China’s Privatization Experience pp. 1-27: Qian Sun, Wilson H. S. Tong and Jing Tong
Direct Evidence of Non‐trading on the London Stock Exchange pp. 29-53: Andrew Clare, Gareth Morgan and Stephen Thomas
Value of Multinationality: Internalization, Managerial Self‐interest, and Managerial Compensation pp. 55-75: Kenneth K. Yung
The Market Evaluation of Information in Directors’ Trades pp. 77-110: David Hillier and Andrew P. Marshall
Modelling the Implied Volatility of Options on Long Gilt Futures pp. 111-137: Chris Brooks and M. Currim Oozeer
Does the Size Effect Explain the UK Winner‐Loser Effect? pp. 139-154: Gishan Dissanaike
The Impact of Acquisitions on Operating Performance: Some Australian Evidence pp. 155-200: Divesh S. Sharma and Jonathan Ho
The Wealth Effect of Domestic Joint Ventures: Evidence from Taiwan pp. 201-222: Shao‐Chi Chang and Sheng‐Syan Chen
The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events pp. 223-255: Theodore E. Christensen
Is it Free Cash Flow, Tax Savings, or Neither?An Empirical Confirmation of Two Leading Going‐private Explanations:The Case of ReLBOs pp. 257-271: Arman Kosedag and William R. Lane
Stochastic Depreciation and Optimal Consumption‐Investment Decisions pp. 273-286: Huw Rhys and Mark Tippet