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.

Volume 27, issue 9‐10, 2000

An Experimental Study of Auditor Analytical Review Judgements pp. 821-857

Kenny Z. Lin, Ian A. M. Fraser and David J. Hatherly

Estimating the Equity Risk Premium Using Accounting Fundamentals pp. 1051-1083

John O'Hanlon and Anthony Steele

Restructuring and Firm Value: The Effects of Profitability and Restructuring Purpose pp. 1085-1106

Inder K. Khurana and Barbara Lippincott

Discussion of Estimating the Equity Risk Premium Using Accounting Fundamentals pp. 1085-1106

Mark Tipping

Discussion Restructuring and Firm Value: The Effects of Profitability and Restructuring Purpose pp. 1131-1137

Norman Strong

Does the Presence of Venture Capitalists Improve the Survival Profile of IPO Firms? pp. 1139-1183

Bharat A. Jain and Omesh Kini

Discussion Does the Presence of Venture Capitalists Improve the Survival Profile of IPO Firms? pp. 1177-1183

Arif Khurshed

Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures pp. 1185-1224

Vivien Beattie, Alan Goodacre and Sarah Thomson

Discussion Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures pp. 1225-1232

Dennis Oswald

Acquisition‐Related Provision‐Taking and Post‐Acquisition Performance in the UK Prior to FRS 7 pp. 1233-1265

Stephen Brown, Mark Finn and Ole‐Kristian Hope

Value Relevance of Mandated Comprehensive Income Disclosures pp. 1233-1265

Steven F. Cahan, Stephen M. Courtenay, Paul L. Gronnewoller and David R. Upton

Discussion Acquisition‐Related Provision‐Taking and Post‐Acquisition Performance in the UK Prior to FRS 7 pp. 1267-1272

Alan Gregory

Discussion Value Relevance of Mandated Comprehensive Income Disclosures pp. 1303-1309

John O'Hanlon

The Increasing Use of Non‐Executive Directors: Its Impact on UK Board Structure and Governance Arrangements pp. 1311-1342

Steven Young

Discussion The Increasing Use of Non‐Executive Directors: Its Impact on UK Board Structure and Governance Arrangements pp. 1343-1348

Martin Conyon

Optimal Entrepreneurial Financial Contracting pp. 1349-1374

M. Shahid Ebrahim and Ike Mathur

Discussion Optimal Entrepreneurial Financial Contracting pp. 1375-1378

Turalay Kenc

Volume 27, issue 7‐8, 2000

A Fundamental Analysis Approach to Oil and Gas Firm Valuation pp. 785-820

Jeffrey J. Quirin, Kevin T. Berry and David O’Brien

An Experimental Study of Auditor Analytical Review Judgements pp. 821-857

Kenny Z. Lin, Ian A. M. Fraser and David J. Hatherly

The Determinants of Implied Volatility: A Test Using LIFFE Option Prices pp. 859-885

L. Copeland, S. H. Poon and R. C. Stapleton

The Proof of the Pudding: The Effects of Increased Trade Transparency in the London Stock Exchange pp. 887-909

John Board and Charles Sutcliffe

A New Stochastic Duration Based on the Vasicek and CIR Term Structure Theories pp. 911-932

Xueping Wu

Sources of Systematic Risk in Futures and Spot Markets: A Study of Market Integration pp. 933-952

Joelle Miffre and Richard Priestley

Forecasting Beta: How Well Does the ‘Five‐Year Rule of Thumb’ Do? pp. 953-982

Nicolaas Groenewald and Patricia Fraser

Stock Market Volatility in an Emerging Market: Further Evidence from the Athens Stock Exchange pp. 983-1002

Georgios Chortareas, John B. McDermott and Titos E. Ritsatos

Price Dynamics and Information Flows in Strategically‐Linked Debt Instruments: The NOB and MOB Constituents pp. 1003-1025

Arjun Chartrath, Mukesh Chaudhry and Rohan Christie‐David

Intraday Stock Price Reactions to Interim‐Quarter versus Fourth‐Quarter Earnings Announcements pp. 1027-1046

Jason Lee and Chul W. Park

Volume 27, issue 5‐6, 2000

Time Varying Beta Risk: An Analysis of Alternative Modelling Techniques pp. 523-554

Robert Faff, David Hillier and Joseph Hillier

The Weekend Effect, ‘Reverse’ Weekend Effect, and Firm Size pp. 555-574

Jorge Brusa, Pu Liu and Craig Schulman

Stock Price Behavior over Trading and Non‐trading Periods: Evidence from the Taiwan Stock Exchange pp. 575-602

Yen‐Sheng Huang, Dih‐Young Liu and Tze‐Wei Fu

The Theory‐Practice Gap in Capital Budgeting: Evidence from the United Kingdom pp. 603-626

Glen C. Arnold and Panos D. Hatzopoulos

New Firm Survival: The Effects of Start‐up Characteristics pp. 627-651

Nancy Huyhebaert, Ann Gaeremynck, Filip Roodhooft and Linda M.. Van de Gucht

The Impact of Ownership Structure on the Structure of Compensation Committees pp. 653-678

Harry A. Newman

Volatility Implied by Option Prices: The Case of Takeover Bids pp. 679-710

Daniella Acker and Cliff Attfield

The Information Content of Just‐in‐Time Inventory System Adoption Announcement pp. 711-732

Shawn D. Howton, Eric James Higgins and Timothy B. Biggart

Derivatives Usage and Financial Risk Management in Large and Small Economies: A Comparative Analysis pp. 733-759

Andrew K. Prevost, Lawrence Rose and Gary Miller

The Impulse of Stock Market Volatility and the Market Crash of October 1987 pp. 761-776

Daniel Wai‐Wah Cheung

Depreciation: A Stochastic Approach pp. 777-784

Huw Rhys

Volume 27, issue 3‐4, 2000

Dividend Stability, Dividend Yield and Stock Returns: UK Evidence pp. 261-281

Owain ap Gwilym, Gareth Morgan and Stephen Thomas

Is Beta Dead or Alive? pp. 283-311

Chi‐Cheng Hsia, Beverly R. Fuller and Brian Y.J. Chen

Real Options, (Dis)Investment Decision‐Making and Accounting Measures of Performance pp. 313-331

Andrew W. Stark

The Gilt‐Equity Yield Ratio and the Predictability of UK and US Equity Returns pp. 333-357

Richard Harris and Rene Sanchez‐Valle

Fixed Asset Revaluation and Equity Depletion in the UK pp. 359-394

Y.C. Lin and Ken V. Peasnell

Alternative Solutions to Underinvestment, Under Equity and Credit Rationing pp. 395-421

Yoram Kroll and Assaf Cohen

An Empirical Analysis of the Bias and Rationality of Profit Forecasts Published in New Issue Prospectuses pp. 423-446

T.Y. Cheng and Michael Firth

Volatility Spillovers Between Stock Returns and Exchange Rate Changes: International Evidence pp. 447-467

Angelos Kanas

Institutional Investors, Analyst Following, and the January Anomaly pp. 469-485

Lucy Ackert and George Athanassakos

The Distributional Characteristics of a Selection of Contracts Traded on the London International Financial Futures Exchange pp. 487-510

John Cotter and Donal G. McKillop

An Empirical Analysis of Exchange Ratio Determination Models for Merger: A Note pp. 511-521

Sung C. Bae and Sivagnanam Sakthivel

Volume 27, issue 1‐2, 2000

Free Cash Flow, Golden Parachutes, and the Discipline of Takeover Activity pp. 1-36

Chandra Subramaniam and Lane A. Daley

Trade Credit Management and the Decision to Use Factoring: An Empirical Study pp. 37-68

Barbara Summers and Nicholas Wilson

A Mathematical Programming Approach for Procurement Using Activity Based Costing pp. 69-98

Zeger Degraeve and Filip Roodhooft

The Implications of Dispersion in Analysts' Earnings Forecasts for Future ROE and Future Returns pp. 99-125

Bong H. Han and David Manry

An Analytical Confidence Interval for the Treynor Index: Formula, Conditions and Properties pp. 127-154

Matthew R. Morey and Richard C. Morey

Properties of Accounting and Finance Information and Their Effects on the Performance of Bankers and Models in Predicting Company Failure pp. 155-193

David Gadenne and Errol R. Iselin

Investment and Abandonment Decisions with Uncertain Price and Cost pp. 195-213

Yoon K. Choi and Seok Weon Lee

The Predictive Ability of Direct Method Cash Flow Information pp. 215-245

Gopal V. Krishnan and James A. Largay

Interest Rate Premia on UK Small‐Firm Bank Borrowings: A Research Note pp. 247-259

Kevin Keasey and Robert Watson