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Journal of Business Finance & Accounting

1996 - 2020

Current editor(s): P. F. Pope, A. W. Stark and M. Walker

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1997, volume 24, issue 9‐10

Estimation of Internal Rate of Return Under Nonsteady Conditions pp. 1217-1251 Downloads
Erkki K. Laitinen
Compliance Costs of Corporate Income Taxation in Singapore pp. 1253-1268 Downloads
Zubaidah. Mohamed and Alfred L.C. Ariff Ismail Loh
International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice pp. 1269-1289 Downloads
Lynne Chan Chow K. Hung
Glamour and Value Strategies on the Tokyo Stock Exchange pp. 1291-1310 Downloads
Jun Cai
Deposit Insurance, Capital Adequacy Requirements and Interest Rate Dynamics pp. 1311-1330 Downloads
Gordon V., John M., Arun J. Karels Geppert Prakash
Financial Ratio Cross‐section Dynamics: a Non‐parametric Approach pp. 1331-1342 Downloads
Jozef Konings
Pacific Rim Stock Market Integration Under Different Federal Funds Rate Regimes pp. 1343-1351 Downloads
Daniel W.W. Cheung
Contrarian Investment Strategies in a European Context pp. 1353-1366 Downloads
Iwan, Jeroen, Chris Brouwer Van Der Put Veld
Share Prices and Macroeconomic Factors pp. 1367-1383 Downloads
Patricia Groenewold Fraser Nicolaas
A Description and Market Analysis of Write‐off Announcements pp. 1385-1400 Downloads
Howard Bunsis
The Timing and Subsequent Performance of Initial Public Offerings (IPOs) on the Johannesburg Stock Exchange pp. 1401-1420 Downloads
Ivan Page Reyneke Michael J.
Information Disclosure to Employees and Rational Expectations: A Game‐Theoretical Perspective pp. 1421-1431 Downloads
Martin Frantz Walker Pascal
Information Disclosure to Employees and Rational Expectations: a Game‐Theoretical Perspective: a Comment pp. 1433-1435 Downloads
David Peel

1997, volume 24, issue 9&10

Estimation of Internal Rate of Return Under Nonsteady Conditions pp. 1217-1251 Downloads
Erkki K. Laitinen
Compliance Costs of Corporate Income Taxation in Singapore pp. 1253-1268 Downloads
Mohamed Ariff
International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice pp. 1269-1289 Downloads
K. Hung Chan
Glamour and Value Strategies on the Tokyo Stock Exchange pp. 1291-1310 Downloads
Jun Cai
Deposit Insurance, Capital Adequacy Requirements and Interest Rate Dynamics pp. 1311-1330 Downloads
Gordon V. Karels
Financial Ratio Cross-section Dynamics: a Non-parametric Approach pp. 1331-1342 Downloads
Jozef Konings
Pacific Rim Stock Market Integration Under Different Federal Funds Rate Regimes pp. 1343-1351 Downloads
Daniel W.W. Cheung
Contrarian Investment Strategies in a European Context pp. 1353-1366 Downloads
Iwan Brouwer
Share Prices and Macroeconomic Factors pp. 1367-1383 Downloads
Nicolaas Groenewold
A Description and Market Analysis of Write-off Announcements pp. 1385-1400 Downloads
Howard Bunsis
The Timing and Subsequent Performance of Initial Public Offerings (IPOs) on the Johannesburg Stock Exchange pp. 1401-1420 Downloads
Michael J. Page
Information Disclosure to Employees and Rational Expectations: A Game-Theoretical Perspective pp. 1421-1431 Downloads
Pascal Frantz
Information Disclosure to Employees and Rational Expectations: a Game-Theoretical Perspective: a Comment pp. 1433-1435 Downloads
Peter F. Pope

1997, volume 24, issue 7‐8

Foreword pp. 881-885 Downloads
Lawrence A. Gordon and Andrew W. Stark
Models of Capital Investments with Private Information and Incentives: a Selective Review pp. 887-908 Downloads
Rick Antle and John Fellingham
Discussion of Models of Capital Investments with Private Information and Incentives: a Selective Review pp. 909-913 Downloads
Martin Walker
Laboratory Evidence on How Managers Intuitively Value Real Growth Options pp. 915-935 Downloads
Sydney D. Howell and Axel J. Jägle
Discussion of Laboratory Evidence on How Managers Intuitively Value Real Options pp. 937-941 Downloads
Richard Pike
Agency and Tax Explanations of Security Issuance Decisions pp. 943-961 Downloads
Eamonn J. Walsh and James Ryan
Discussion of Agency and Tax Explanations of Security Issuance Decisions pp. 963-969 Downloads
Abimbola Adedeji
An Examination of the Long Run Performance of UK Acquiring Firms pp. 971-1002 Downloads
Alan Gregory
Discussion of An Examination of the Long Run Performance of UK Acquiring Firms pp. 1003-1007 Downloads
Robin J. Limmack
Modelling Takeover Likelihood pp. 1009-1030 Downloads
Ronan Powell
Discussion of Modelling Takeover Likelihood pp. 1031-1035 Downloads
Hardy M. Thomas
Agency, Bid Resistance and the Market for Corporate Control pp. 1037-1066 Downloads
Peter Holl and Dimitris Kyriazis
Discussion of Agency, Bid Resistance and the Market for Corporate Control pp. 1067-1074 Downloads
Mike Wright
The Garman‐Ohlson Structural System pp. 1075-1099 Downloads
Mark Tippett and Teresa Warnock
Discussion of The Garman‐Ohlson Structural System pp. 1101-1110 Downloads
David J. Ashton
The Impact of Dividends, Debt and Investment on Valuation Models pp. 1111-1140 Downloads
William P. Rees
Discussion of The Impact of Dividends, Debt, and Investment on Valuation Models pp. 1141-1145 Downloads
Norman C. Strong
The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre‐Tax Earnings, Funds Flow and Cash Flow pp. 1147-1167 Downloads
Stuart McLeay, John Kassab and Mahmoud Helan
Discussion of The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre‐tax Earnings, Funds Flow and Cash Flow pp. 1169-1175 Downloads
Colin D.B. Clubb
Microstructure and Seasonality in the UK Equity Market pp. 1177-1204 Downloads
Paul Draper and Krishna Paudyal
Discussion of Microstructure and Seasonality in the UK Equity Market pp. 1205-1215 Downloads
J. Andrew Coutts

1997, volume 24, issue 7&8

Foreword pp. 881-885 Downloads
Lawrence A. Gordon and Andrew W. Stark
Models of Capital Investments with Private Information and Incentives: a Selective Review pp. 887-908 Downloads
Rick Antle and John Fellingham
"Discussion of" Models of Capital Investments with Private Information and Incentives: a Selective Review pp. 909-913 Downloads
Martin Walker
Laboratory Evidence on How Managers Intuitively Value Real Growth Options pp. 915-935 Downloads
Sydney D. Howell and Axel J. Jägle
"Discussion of" Laboratory Evidence on How Managers Intuitively Value Real Options pp. 937-941 Downloads
Richard Pike
Agency and Tax Explanations of Security Issuance Decisions pp. 943-961 Downloads
Eamonn J. Walsh and James Ryan
"Discussion of" Agency and Tax Explanations of Security Issuance Decisions pp. 963-969 Downloads
Abimbola Adedeji
An Examination of the Long Run Performance of UK Acquiring Firms pp. 971-1002 Downloads
Alan Gregory
"Discussion of" An Examination of the Long Run Performance of UK Acquiring Firms pp. 1003-1007 Downloads
Robin J. Limmack
Modelling Takeover Likelihood pp. 1009-1030 Downloads
Ronan Powell
"Discussion of" Modelling Takeover Likelihood pp. 1031-1035 Downloads
Hardy M. Thomas
Agency, Bid Resistance and the Market for Corporate Control pp. 1037-1066 Downloads
Peter Holl and Dimitris Kyriazis
"Discussion of" Agency, Bid Resistance and the Market for Corporate Control pp. 1067-1074 Downloads
Mike Wright
The Garman-Ohlson Structural System pp. 1075-1099 Downloads
Mark Tippett and Teresa Warnock
"Discussion of" The Garman-Ohlson Structural System pp. 1101-1110 Downloads
David J. Ashton
The Impact of Dividends, Debt and Investment on Valuation Models pp. 1111-1140 Downloads
William P. Rees
"Discussion of" The Impact of Dividends, Debt, and Investment on Valuation Models pp. 1141-1145 Downloads
Norman C. Strong
The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre-Tax Earnings, Funds Flow and Cash Flow pp. 1147-1167 Downloads
Stuart McLeay, John Kassab and Mahmoud Helan
"Discussion of" The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre-tax Earnings, Funds Flow and Cash Flow pp. 1169-1175 Downloads
Colin D.B. Clubb
Microstructure and Seasonality in the UK Equity Market pp. 1177-1204 Downloads
Paul Draper and Krishna Paudyal
"Discussion of" Microstructure and Seasonality in the UK Equity Market pp. 1205-1215 Downloads
J. Andrew Coutts

1997, volume 24, issue 6

Strategic Auditor Behavior and Going-Concern Decisions pp. 727-758 Downloads
Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker
Strategic Auditor Behavior and Going‐Concern Decisions pp. 727-758 Downloads
Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker
The Impact of Portfolio Diversification on Trading Rules Profits: Some Evidence for UK Share Portfolios pp. 759-779 Downloads
Patricia Chelley-Steeley and James Steeley
The Impact of Portfolio Diversification on Trading Rules Profits: Some Evidence for UK Share Portfolios pp. 759-779 Downloads
Patricia L. Chelley‐Steeley and James Steeley
A Simulation-Based Investigation of Errors in Accounting-Based Surrogates for Internal Rate of Return pp. 781-802 Downloads
Steven R. Fritsche and Michael T. Dugan
A Simulation‐Based Investigation of Errors in Accounting‐Based Surrogates for Internal Rate of Return pp. 781-802 Downloads
Steven R. Fritsche and Michael T. Dugan
International Stock Market Efficiency and Integration: A Study of Eighteen Nations pp. 803-813 Downloads
Kam C. Chan, Benton E. Gup and Ming-Shiun Pan
International Stock Market Efficiency and Integration: A Study of Eighteen Nations pp. 803-813 Downloads
Kam C. Chan, Benton E. Gup and Ming‐Shiun Pan
The Effect of Federal Reserve Accounting Rules on the Equilibrium Level of Overnight Repo Rates pp. 815-832 Downloads
Mark D. Griffiths and Drew B. Winters
The Effect of Federal Reserve Accounting Rules on the Equilibrium Level of Overnight Repo Rates pp. 815-832 Downloads
Mark D. Griffiths and Drew B. Winters
Corporate Sales, Predisclosure Information and Return Variability pp. 833-850 Downloads
George W. Blazenko
Corporate Sales, Predisclosure Information and Return Variability pp. 833-850 Downloads
George W. Blazenko
Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements pp. 851-867 Downloads
Gerald J. Lobo and Samuel Tung
Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements pp. 851-867 Downloads
Gerald J. Lobo and Samuel Tung
A Note on Selecting a Response Measure for Financial Distress pp. 869-879 Downloads
Terry J. Ward and Benjamin P. Foster
A Note on Selecting a Response Measure for Financial Distress pp. 869-879 Downloads
Terry J. Ward and Benjamin P. Foster

1997, volume 24, issue 5

From T-Bills to Stocks: Seasonal Anomalies Revisited pp. 573-592 Downloads
Carl R. Chen and Anthony Chan
From T‐Bills to Stocks: Seasonal Anomalies Revisited pp. 573-592 Downloads
Carl R. Chen and Anthony Chan
Terms Structure of Interest Rates and Implicit Options: The Case of Japanese Bond Futures pp. 593-614 Downloads
Shang-Wu Yu
Terms Structure of Interest Rates and Implicit Options: The Case of Japanese Bond Futures pp. 593-614 Downloads
Shang‐Wu Yu
Multidivisional Structure and Productivity: The Contingency of Diversification Strategy pp. 615-628 Downloads
Ahmed Riahi-Belkaoui
Multidivisional Structure and Productivity: The Contingency of Diversification Strategy pp. 615-628 Downloads
Ahmed Riahi‐Belkaoui
Federal Reserve Monetary Policy and Industry Stock Returns pp. 629-644 Downloads
Gerald R. Jensen, Robert R. Johnson and W. Scott Bauman
Federal Reserve Monetary Policy and Industry Stock Returns pp. 629-644 Downloads
Gerald R. Jensen, Robert R. Johnson and W. Scott Bauman
The Robustness of the APT to Alternative Estimators pp. 645-655 Downloads
Andrew Clare, Richard Priestley and Stephen Thomas
The Robustness of the APT to Alternative Estimators pp. 645-655 Downloads
Andrew Clare, Richard Priestley and Stephen Thomas
A Comparative Analysis of the Market Model and the Multiple-Factor Market Model pp. 657-666 Downloads
Teresa L. Conover
A Comparative Analysis of the Market Model and the Multiple‐Factor Market Model pp. 657-666 Downloads
Teresa L. Conover
The Random Walk Hypothesis in the Spanish Stock Market: 1980-1992 pp. 667-684 Downloads
Natividad Blasco, Cristina Del Rio and Rafael Santamaría
The Random Walk Hypothesis in the Spanish Stock Market: 1980–1992 pp. 667-684 Downloads
Natividad Blasco, Cristina Del Rio and Rafael Santamaría
Optimal Bond Refunding: A Practical Approach pp. 685-704 Downloads
Sudipto Sarkar
Optimal Bond Refunding: A Practical Approach pp. 685-704 Downloads
Sudipto Sarkar
Ethical Unit Trust Financial Performance: Small Company Effects and Fund Size Effects pp. 705-725 Downloads
Alan Gregory, John Matatko and Robert Luther
Ethical Unit Trust Financial Performance: Small Company Effects and Fund Size Effects pp. 705-725 Downloads
Alan Gregory, John Matatko and Robert Luther

1997, volume 24, issue 3

Detecting Information from Directors' Trades: Signal Definition and Variable Size Effects pp. 309-342 Downloads
Alan Gregory, John Matatko and Ian Tonks
Detecting Information from Directors' Trades: Signal Definition and Variable Size Effects pp. 309-342 Downloads
Alan Gregory, John Matatko and Ian Tonks
Bid-ask Spreads, Trading Volume and Volatility: Intra-day Evidence from the London Stock Exchange pp. 343-362 Downloads
A. Abhyankar, Dipak Ghosh, E. Levin and R.J. Limmack
Bid‐ask Spreads, Trading Volume and Volatility: Intra‐day Evidence from the London Stock Exchange pp. 343-362 Downloads
A. Abhyankar, Dipak Ghosh, E. Levin and R.J. Limmack
Re-examining Cointegration, Unit Roots and Efficiency in Foreign Exchange Rates pp. 363-374 Downloads
John P. Lajaunie and Atsuyuki Naka
Re‐examining Cointegration, Unit Roots and Efficiency in Foreign Exchange Rates pp. 363-374 Downloads
John P. Lajaunie and Atsuyuki Naka
The Equal Bid Principle: An Analysis of the Thirteenth Council Takeover Directive of the European Union pp. 375-396 Downloads
Clas Bergström and Peter Högfeldt
The Equal Bid Principle: An Analysis of the Thirteenth Council Takeover Directive of the European Union pp. 375-396 Downloads
Clas Bergström and Peter Högfeldt
Covered Purchasing Power Parity, Ex-ante PPP and Risk Aversion pp. 397-412 Downloads
Michael Moore
Covered Purchasing Power Parity, Ex‐ante PPP and Risk Aversion pp. 397-412 Downloads
Michael Moore
Growth Opportunities and Investment Decisions: A New Perspective on the Cost of Capital pp. 413-424 Downloads
Kee H. Chung and Kyu H. Kim
Growth Opportunities and Investment Decisions: A New Perspective on the Cost of Capital pp. 413-424 Downloads
Kee H. Chung and Kyu H. Kim
Trading Returns for the Weekend Effect Using Intraday Data pp. 425-444 Downloads
Edward H. Chow, Ping Hsiao and Michael E. Solt
Trading Returns for the Weekend Effect Using Intraday Data pp. 425-444 Downloads
Edward H. Chow, Ping Hsiao and Michael E. Solt
The Effect of Golden Parachutes on Shareholder Wealth and Takeover Probabilities pp. 445-463 Downloads
Pamela L. Hall and Dwight C. Anderson
The Effect of Golden Parachutes on Shareholder Wealth and Takeover Probabilities pp. 445-463 Downloads
Pamela L. Hall and Dwight C. Anderson
Target Firm Returns: Does the Form of Payment Affect Abnormal Returns? pp. 465-479 Downloads
Wallace N. Davidson and Louis T.W. Cheng
Target Firm Returns: Does the Form of Payment Affect Abnormal Returns? pp. 465-479 Downloads
Wallace N. Davidson and Louis T.W. Cheng
Value Under Active and Passive Debt Management Policy pp. 481-496 Downloads
Tony Appleyard and Ian Dobbs
Value Under Active and Passive Debt Management Policy pp. 481-496 Downloads
Tony Appleyard and Ian M. Dobbs
The Effect of Bond Rating Changes and New Ratings on UK Stock Returns pp. 497-509 Downloads
M.J. Barron, A.D. Clare and S.H. Thomas
The Effect of Bond Rating Changes and New Ratings on UK Stock Returns pp. 497-509 Downloads
M.J. Barron, A.D. Clare and S.H. Thomas
The Provision of Non-audit Services and the Pricing of Audit Fees pp. 511-525 Downloads
Michael Firth
The Provision of Non‐audit Services and the Pricing of Audit Fees pp. 511-525 Downloads
Michael Firth
Timeliness of Reporting and Earnings Information Transfers pp. 527-540 Downloads
Jerry C.Y. Han and John J. Wild
Timeliness of Reporting and Earnings Information Transfers pp. 527-540 Downloads
Jerry C.Y. Han and John J. Wild
Deferred Taxes and Bond Ratings: A Canadian Case pp. 541-557 Downloads
S. Chattopadhyay, F.J. Arcelus and G. Srinivasan
Deferred Taxes and Bond Ratings: A Canadian Case pp. 541-557 Downloads
S. Chattopadhyay, F.J. Arcelus and G. Srinivasan
Multi-factor Risk-return Relationships pp. 559-570 Downloads
George Diacogiannis and Panayiotis F. Diamandis
Multi‐factor Risk‐return Relationships pp. 559-570 Downloads
George Diacogiannis and Panayiotis F. Diamandis

1997, volume 24, issue 2

Consistency of UK Pension Fund Investment Performance pp. 155-178 Downloads
Gavin Brown, Paul Draper and Eddie McKenzie
Consistency of UK Pension Fund Investment Performance pp. 155-178 Downloads
Gavin Brown, Paul Draper and Eddie McKenzie
Ownership Differences and Firms' Income Smoothing Behavior pp. 179-196 Downloads
Steven J. Carlson and Chenchuramaiah T. Bathala
Ownership Differences and Firms' Income Smoothing Behavior pp. 179-196 Downloads
Steven J. Carlson and Chenchuramaiah T. Bathala
A Survey of Managerial Incentives and Investment Bias - Common Structure but Differing Assumptions pp. 197-248 Downloads
Erik Bohlin
A Survey of Managerial Incentives and Investment Bias — Common Structure but Differing Assumptions pp. 197-248 Downloads
Erik Bohlin
Do Assumptions About Factor Structure Matter in Empirical Tests of the APT? pp. 249-260 Downloads
Ian Garrett and Richard Priestley
Do Assumptions About Factor Structure Matter in Empirical Tests of the APT? pp. 249-260 Downloads
Ian Garrett and Richard Priestley
An Empirical Study of Volatility in Seven Southeast Asian Stock Markets Using ARV Models pp. 261-276 Downloads
Mike K.P. So, K. Lam and W.K. Li
An Empirical Study of Volatility in Seven Southeast Asian Stock Markets Using ARV Models pp. 261-276 Downloads
Mike K.P. So, K. Lam and W.K. Li
Accounting Losses and Earnings Response Coefficients: The Impact of Leverage and Growth Opportunities pp. 277-292 Downloads
Minna Martikainen
Accounting Losses and Earnings Response Coefficients: The Impact of Leverage and Growth Opportunities pp. 277-292 Downloads
Minna Martikainen
Transition Period of Mandated Accounting Changes - Timing of Adoption and Economic Consequences: The Case of SEAS No. 13 pp. 293-307 Downloads
Samir M. El-Gazzar and Bikki L. Jaggi
Transition Period of Mandated Accounting Changes — Timing of Adoption and Economic Consequences: The Case of SEAS No. 13 pp. 293-307 Downloads
Samir M. El‐Gazzar and Bikki L. Jaggi

1997, volume 24, issue 1

The Effect of Regulatory Announcements on the Cost of Equity Capital of British Telecom pp. 1-26 Downloads
Antonios Antoniou and Gioia M. Pescetto
The Effect of Regulatory Announcements on the Cost of Equity Capital of British Telecom pp. 1-26 Downloads
Antonios Antoniou and Gioia M. Pescetto
Do Stock Market Investors Overreact? pp. 27-50 Downloads
Gishan Dissanaike
Do Stock Market Investors Overreact? pp. 27-50 Downloads
Gishan Dissanaike
Is Stock Market Overreaction Persistent Over Time? pp. 51-66 Downloads
Carl R. Chen and David A. Sauer
Is Stock Market Overreaction Persistent Over Time? pp. 51-66 Downloads
Carl R. Chen and David A. Sauer
Boundary Conditions for Ratios with Positively Distributed Components pp. 67-84 Downloads
Stuart McLeay
Boundary Conditions for Ratios with Positively Distributed Components pp. 67-84 Downloads
Stuart McLeay
The Cost of Bond Covenant Restrictions on the Disposition of Assets pp. 85-96 Downloads
Mary M. Pashley, C.R. Krishnaswamy and Erika W. Gilbert
The Cost of Bond Covenant Restrictions on the Disposition of Assets pp. 85-96 Downloads
Mary M. Pashley, C.R. Krishnaswamy and Erika W. Gilbert
Capital Adequacy, Bank Mergers, and the Medium of Payment pp. 97-124 Downloads
Gustavo Grullon, Roni Michaely and Itzhak Swary
Capital Adequacy, Bank Mergers, and the Medium of Payment pp. 97-124 Downloads
Gustavo Grullon, Roni Michaely and Itzhak Swary
Tax, Corporate Behaviour and the Foreign Income Dividend Scheme pp. 125-143 Downloads
Daniella Acker, David J. Ashton and Sue Green
Tax, Corporate Behaviour and the Foreign Income Dividend Scheme pp. 125-143 Downloads
Daniella Acker, David J. Ashton and Sue Green
Preliminary Evidence on Takeover Target Returns in Spain: A Note pp. 145-153 Downloads
Carlos Ocaña, J. Ignacio Peña and Doloros Robles
Preliminary Evidence on Takeover Target Returns in Spain: A Note pp. 145-153 Downloads
Carlos Ocaña, J. Ignacio Peña and Doloros Robles
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