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 28, issue 9‐10, 2001

Editorial pp. 1067-1072

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

Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms’ Earnings Announcements pp. 1073-1108

Youngsoon Susan Cheon, Theodore E. Christensen and Linda Smith Bamber

Discussion of Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms’ Earnings Announcements pp. 1109-1113

Peter Easton

Discussion of The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan pp. 1109-1113

Peter F. Pope

The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan pp. 1115-1139

Don Hermann, Tatsuo Inoue and Wayne B. Thomas

The Pricing of Relative Performance Based Incentives for Executive Compensation pp. 1115-1139

António Câmara

Discussion of The Pricing of Relative Performance Based Incentives for Executive Compensation pp. 1189-1191

M. J. Brennan

An Analysis of Contrarian Investment Strategies in the UK pp. 1192-1228

Alan Gregory, Richard Harris and Maria Michou

Discussion of An Analysis of Contrarian Investment Strategies in the UK pp. 1229-1233

Xingzhong Xu

PO Lock‐in Agreements in the UK pp. 1235-1278

Susanne Espenlaub, Marc Goergen and Arif Khurshed

Discussion of IPO Lock‐in Agreements in the UK pp. 1279-1284

Paul Draper

On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom pp. 1285-1331

Begoña Giner and William Rees

Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom pp. 1333-1349

Sudipta Basu

Uncertainty Associated with Future Environmental Costs and the Market’s Differential Response to Earnings Information pp. 1351-1386

K.E. Hughes and J. Kenneth Reynolds

Discussion of Uncertainty Associated with Future Environmental Costs and the Market’s Differential Response to Earnings Information pp. 1387-1394

Dan S. Dhaliwal

Volume 28, issue 7‐8, 2001

The Effect of Futures Market Volume on Spot Market Volatility pp. 799-819

John Board, Gleb Sandmann and Charles Sutcliffe

The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach pp. 821-852

David B. Citron

Relative Performance Evaluation of Mutual Funds: A Non‐Parametric Approach pp. 853-876

Yoon K. Choi and B.P.S. Murthi

Political and Regulatory Risk in Water Utilities: Beta Sensitivity in the United Kingdom pp. 877-904

Roger Buckland and Patricia Fraser

The Impact of Receiving Debtor‐in‐Possession Financing on the Probability of Successful Emergence and Time Spent Under Chapter 11 Bankruptcy pp. 905-942

Fayez A. Elayan and Thomas O. Meyer

Analysts' Forecasts and the Broker Relationship pp. 943-961

Lynn Hodgkinson

The Earnings Information Content of Dividend Initiations and Omissions pp. 963-977

Shih‐Jen Kathy Ho and Chunchi Wu

Effects of Deposit Insurance Reform on Moral Hazard in US Banking pp. 979-992

Dale K. Osborne and Seokwon Lee

Takeover Prediction and Portfolio Performance: A Note pp. 993-1011

Ronan Powell

Credit Management: An Examination of Policy Choices, Practices and Late Payment in UK Companies pp. 1013-1042

Richard Pike and Nam Sang Cheng

The Reversal of the Monday Effect: New Evidence from US Equity Markets pp. 1043-1065

Seyed Mehdian and Mark J. Perry

Volume 28, issue 5‐6, 2001

A Comparative Analysis of Earnings Forecasts in Europe pp. 531-562

John Capstaff, Krishna Paudyal and William Rees

Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence pp. 563-594

Divesh S. Sharma and Jagdish Sidhu

The Effect of Earnings Permanence, Growth, and Firm Size on the Usefulness of Cash Flows and Earnings in Explaining Security Returns: Empirical Evidence for the UK pp. 563-594

Andreas Charitou, Colin Clubb and Andreas Andreou

Strategic Auditing: An Incomplete Information Model pp. 631-652

Peter Cheng, Bradley D. Childs and William W. Sheng

Stock Dividend Announcement Effects in an Imputation Tax Environment pp. 653-669

Hamish Anderson, Steven Cahan and Lawrence Rose

R&D Intensity and Corporate Financial Policy: Some International Evidence pp. 671-692

Rahim Bah and Pascal Dumontier

Arbitrage, Risk Premium, and Cointegration Tests of the Efficiency of Futures Markets pp. 693-713

Ying‐Foon Chow

The Empirical Distribution of UK and US Stock Returns pp. 715-740

Richard Harris and C. Coskun Küçüközmen

The Value Relevance of Oil and Gas Disclosures: An Assessment of the Market's Perception of Firms' Effort and Ability to Discover Reserves pp. 741-769

Kevin T. Berry and Charlotte J. Wright

The Sensitivity of Tests of Asset Pricing Models to the IID‐Normal Assumption: Contemporaneous Evidence from the US and UK Stock Markets pp. 771-798

Nicolaas Groenewald and Patricia Fraser

Volume 28, issue 3‐4, 2001

Time Diversification: Empirical Tests pp. 263-302

Norman Strong and Nick Taylor

Tax Clientele Effects in the Term Structure of UK Interest Rates pp. 303-325

Eric J. Levin and Robert Wright

Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension pp. 327-356

Rob Gray, Mohammed Javad, David M. Power and C. Donald Sinclair

Valuation and Cost of Capital Formulae with Corporate and Personal Taxes: A Synthesis Using the Dempsey Discounted Dividends Model pp. 357-378

Mike Dempsey

A Binomial Basis for the Cox, Ingersoll and Ross Model of the Term Structure of Interest Rates pp. 379-405

Huw Rhys and Mark Tippet

The Market Valuation and Trading Volume Effects of the Creation of the Florida Hurricane Catastrophe Fund on Property‐liability Insurers pp. 407-445

Carl Pacini and David C. Marlett

LDC Credit‐risk Forecasting and Banker Judgement pp. 447-464

R. A. Somerville and R. J. Taffler

Initial Technical Violations of Debt Covenants and Changes in Firm Risk pp. 465-480

Neil L. Fargher, Michael S. Wilkins and Lori M. Holder‐Webb

Fundamental Information and Monetary Policy: The Implications for Earnings and Earnings Forecasts pp. 481-501

Richard J. Dowen

Corporate Restructurings: A Comparison of Equity Carve‐outs and Spin‐offs pp. 503-529

Kimberley E. Frank and J. William Harden

Volume 28, issue 1‐2, 2001

Are Golden Parachutes an Optimal Contracting Response or Evidence of Managerial Entrenchment?: Evidence from Successful Takeovers pp. 1-34

Chandra Subramaniam

Regulated Managerial Insider Trading as a Mechanism to Facilitate Shareholder Control pp. 35-62

Guochang Zhang

KLSE Long Run Overreaction and the Chinese New‐Year Effect pp. 63-105

Zamri Ahmad and Simon Hussain

Mean Reversion in the Short Horizon Returns of UK Portfolios pp. 107-126

Patricia Chelley‐Steeley

Cointegration, Efficiency and Forecasting in the Currency Market pp. 127-150

Wilson H. S. Tong

An Analysis of Transactions Data for the Stock Exchange of Singapore: Patterns, Absolute Price Change, Trade Size and Number of Transactions pp. 151-174

David Ding and Sie Ting Lau

Determinants of Capital Structure and Adjustment to Long Run Target: Evidence From UK Company Panel Data pp. 175-198

Aydin Ozkan

Explaining Intraday Pattern of Trading Volume from the Order Flow Data pp. 199-230

Yi-Tsung Lee, Robert C.W. Fok and Yu‐Jane Liu

Testing Efficiency Across Markets: Evidence from the NCAA Basketball Betting Market pp. 231-248

L. Lee Colquitt, Norman H. Godwin and Steven B Caudill

Efficient Markets Hypothesis and the Emerging Capital Market in Sri Lanka: Evidence from the Colombo Stock Exchange – A Note pp. 249-261

Sarath P. Abeysekera