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 26, issue 9‐10, 1999

Editorial pp. 1037-1041

Andrew W. Stark and Martin Walker

The Profitability of Momentum Investing pp. 1043-1091

Weimin Lui, Norman Strong and Xinzhong Xu

Discussion of the Profitability of Momentum Investing pp. 1093-1102

Richard Taffler

The Performance of Long‐run Stock Returns Following Issues of Public and Private Debt pp. 1103-1132

Ilia D. Dichev and Joseph D. Piotroski

Discussion of The Performance of Long‐run Stock Returns Following Issues of Public and Private Debt pp. 1133-1139

Alan Gregory

Performance of UK Investment Trusts: 1980–1994 pp. 1141-1168

Kenbata Bangassa

Discussion of Performance of UK Investment Trusts: 1980–1994 pp. 1169-1175

David J. Ashton

On the Use of Intra‐Industry Information to Improve Earnings Forecasts pp. 1177-1198

William R. Baber, Jong‐Dae Kim and Krishna R. Kumar

Discussion of On the Use of Intra‐Industry Information to Improve Earnings Forecasts pp. 1199-1204

Jennifer Francis

Corporate Reorganizations: Changes in the Intensity of Labor and Capital Expenditures pp. 1205-1238

Marta Ballesta, Joshua Livnat and Nishi Sinha

Discussion of The Components of Accounting Ratios as Co‐integrated Variables pp. 1239-1244

John O’ Hanlon

Discussion of Corporate Reorganizations: Changes in the Intensity of Labor and Capital Expenditures pp. 1239-1244

Nick Collett

The Components of Accounting Ratios as Co‐integrated Variables pp. 1245-1273

Geoffrey Whittington and Mark Tippett

The Life Cycle of Initial Public Offering Firms pp. 1281-1307

Bharat A. Jain and Omesh Kini

Discussion of The Life Cycle of Initial Public Offering Firms pp. 1309-1317

Susanne Espenlaub

Hungarian Privatisation Strategy and Financial Performance of Privatised Companies pp. 1319-1357

Ranko Jelic and Richard Briston

Discussion of Hungarian Privatisation Strategy and Financial Performance of Privatised Companies pp. 1359-1368

Mike Wright

Volume 26, issue 7‐8, 1999

Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses pp. 779-805

Clive Lennox

Ex Ante Incentives for Earnings Management and the Informativeness of Earnings pp. 807-832

Theodore E. Christensen, Robert E. Hoyt and Jeffrey S. Paterson

Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures pp. 833-862

Steven Young

The Variability of Earnings and Non‐Earnings Information and Earnings Prediction pp. 863-882

Pervin K. Shroff

Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids pp. 883-917

Niamh Brennan

Hedging Corporate Bonds pp. 919-944

Michalis Ioannides and Frank S. Skinner

Trade Credit, Corporate Groups, and the Financing of Belgian Firms pp. 945-966

Marc Deloof and Marc Jegers

Junp‐Diffusion Interest Rate Process: An Empirical Examination pp. 967-995

Bing‐Huei Lin and Shih‐Kuo Yeh

A Note on the Determinants of the Outcomes of Bankruptcy Petitions: Evidence From Korea pp. 997-1011

Minchoul Kim and Minho Kim

Interdaily Volatility in a Continuous Order‐Driven Market pp. 1013-1036

Peter H.L. Lam and Wilson H.S. Tong

Volume 26, issue 5‐6, 1999

Corporate Takeovers: Mode of Payment, Returns and Trading Activity pp. 521-558

Paul Draper and Krishna Paudyal

A Test of the Persistence in the Performance of UK Managed Funds pp. 559-593

David Allen and M. L. Tan

Determinants of Underwriter Participation in Initial Public Offerings of Common Stock: An Empirical Study pp. 595-619

Sung C. Bae, Daniel P. Klein and John W. Bowyer

Further Evidence on Insider Selling Prior to Seasoned Equity Offering Announcements: The Role of Growth Opportunities pp. 621-649

Michael J. Gombola, Hei Wai Lee and Feng‐Ying Liu

Non‐linear Dependence in Stock Returns: Does Trading Frequency Matter? pp. 651-679

Pradeep K. Yadav, Krishna Paudyal and Peter F. Pope

The Stock Market Reaction to Investment Announcements: The Case of Individual Capital Expenditure Projects pp. 681-708

Bruce M. Burton, A. Alasdair Lonie and David M. Power

The Transmission of Pricing Information of Dually‐Listed Stocks pp. 709-723

Kee‐Hong Bae, Baekin Cha and Yan‐Lueng Cheung

The Accuracy, Bias and Efficiency of Analysts’ Long Run Earnings Growth Forecasts pp. 725-755

Richard Harris

The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy pp. 757-778

Clive Lennox

Volume 26, issue 3‐4, 1999

Evaluating the Financial Performance of Pension Funds: An Individual Investor’s Perspective pp. 261-281

Paul J.M. Klumpes and Michael McCrae

Earnings, Cash Flows and Security Returns Over Long Return Intervals: Analysis and UK Evidence pp. 283-312

Andreas Charitou and Colin Clubb

Quarterly Earnings Announcements and Market Risk Adjustments pp. 313-336

Su‐Jane Hsieh, Scott I. Jerris and William Kross

The Independent Impact of Credit Rating Changes – The Case of Moody's Rating Refinement on Yield Premiums pp. 337-363

Pu Liu, Fazal J. Seyyed and Stanley D. Smith

Major World Equity Market Interdependence a Decade After the 1987 Crash: Evidence From Cross Spectral Analysis pp. 365-392

Kenneth L. Smith

Survey and Market‐based Evidence of Industry‐dependence in Analysts’ Preferences Between the Dividend Yield and Price‐earnings Ratio Valuation Models pp. 393-418

Richard G. Barker

Penetrating the Book‐to‐Market Black Box: The R&D Effect pp. 419-449

Baruch Lev and Theodore Sougiannis

Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995 pp. 451-475

Christopher K.M. Pong

Corporate Sales, Equity Trading, and Risk pp. 477-504

George W. Blazenko

The Association Between Investment Opportunity Set Proxies and Realized Growth pp. 505-519

Sanjay Kallapur and Mark A. Trombley

Volume 26, issue 1‐2, 1999

Is the European Capital Market Ready for the Single Currency? pp. 1-32

Michael Bowe and Nikolaos Mylonidis

Valuing Fixed‐Income Options and Mortgage‐Backed Securities with Alternative Term Structure Models pp. 33-55

Ren‐Raw Chen, Brian A. Maris and Tyler T. Yang

Do Investors Expect Mean Reversion in Asset Prices? pp. 57-81

Patricia Fraser and Andrew J. McKaig

Asymmetric Price and Volatility Adjustments in Emerging Asian Stock Markets pp. 83-101

Gregory Koutmos

Are There Hot Hands Among Mutual Fund Houses in Hong Kong? pp. 103-135

Louis T. Cheng, Lynn K. Pi and Don Wort

The Effects of Trading Methods on Volatility and Liquidity: Evidence from the Taiwan Stock Exchange pp. 137-170

Rosita P. Chang, Shuh‐Tzy Hsu, Nai‐Kuan Huang and S. Ghon Rhee

Majority and Minority Ownership of Publicly‐Traded Firms: A Test of the Value of Control Using Market Multiples pp. 171-198

Roger C. Graham and Craig E. Lefanowicz

The Nature of Board Nominating Committees and Their Role in Corporate Governance pp. 199-225

Nikos Vafeas

Restrictions on Short‐Selling and Spot‐Futures Dynamics pp. 227-248

Joseph K. W. Fung and Li Jiang

Developing a Trading Rule from the FTSE‐100 Stock Index Futures Contract: Evidence in Support of the EMH pp. 249-260

M. J. Buckle, A. D. Clare and S. H. Thomas