Journal of Business Finance & Accounting

1988 - 2026

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

From Wiley Blackwell
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Volume 21, issue 8, 1994

THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS pp. 1071-1095

C.M. Pong and G. Whittington

MEASUREMENT/VALUATION‐RELATED INTERPRETATIONS OF FUNDAMENTAL ACCOUNTING CONCEPTS pp. 1097-1110

Don W. Vickrey

FINANCIAL RATIO ADJUSTMENT DYNAMICS AND INTEREST RATE EXPECTATIONS pp. 1111-1126

Carl R. Chen and Fall Ainina

EARNINGS SIGNALS AND INTER‐FIRM INFORMATION TRANSFERS pp. 1127-1149

James W. Bannister

ACCOUNTING PRACTICE AND BUSINESS FINANCE: SOME CASE STUDIES FROM THE IRON AND COAL INDUSTRY 1865—1914 pp. 1151-1178

John Richard Edwards and Trevor Boyns

THE MARKET REACTION TO THE 1986 TAX OVERHAUL: A STUDY OF THE CAPITAL GAIN TAX CHANGE pp. 1179-1193

Hwee‐yong J. Jang

ACCOUNTING FOR FINANCIAL AND MANAGERIAL CAUSES OF SHORT‐TERM PRESSURES IN BRITISH CORPORATIONS pp. 1195-1213

Istemi Demirag, Andrew Tylecote and Ben Morris

Volume 21, issue 7, 1994

FINANCIAL REPORTING BY FOUR UK CLEARING BANKS: A CASH FLOW EXIT PRICE (CaFE) APPROACH pp. 917-943

R.T. Wearing

DIVIDENDS, DIVIDEND POLICY AND OPTION VALUATION: A NEW PERSPECTIVE pp. 945-962

Paul D. Adams, Steve B. Wyatt and Michael C. Walker

THE EUROPEAN PERSPECTIVE ON THE COMPOSITION AND VARIABILITY OF THE ECU pp. 963-974

Robert R. Johnson and Luc A. Soenen

EARNINGS EXPECTATIONS, FIRM SIZE, AND THE INFORMATIVENESS OF STOCK PRICES pp. 975-996

John J. Wild and Sung S. Kwon

INFORMATION CONTENT OF QUALIFIED AUDIT OPINIONS FOR OVER‐THE‐COUNTER FIRMS pp. 997-1011

Elsie C. Ameen, Kam Chan and Daryl M. Guffey

THE UNDERPRICING OF IPOS OF FINANCIAL INSTITUTIONS pp. 1013-1030

Kasim Alli, Jot Yau and Kenneth Yung

A COST MODEL OF BUILDING SOCIETIES AS PRODUCERS OF MORTGAGES AND OTHER FINANCIAL PRODUCTS pp. 1031-1046

Donal G. McKillop and Colin J. Glass

A POSSIBLE RECONCILIATION OF SOME OF THE CONFLICTING FINDINGS ON CLOSED‐END FUND DISCOUNTS: A NOTE pp. 1047-1057

Richard Deaves and Itzhak Krinsky

STOCK PRICE DYNAMICS IN OVERLAPPED MARKET SEGMENTS: INTRA AND INTER‐INDUSTRY CONTAGION EFFECTS pp. 1059-1070

Kasim Alli, Samantha Thapa and Kenneth Yung

Volume 21, issue 6, 1994

THE SHAREHOLDER WEALTH EFFECTS OF MONOPOLIES AND MERGERS COMMISSION DECISIONS pp. 763-790

William Forbes

EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH pp. 791-811

Vivien Beattie, Stephen Brown, David Ewers, Brian John, Stuart Manson, Dylan Thomas and Michael Turner

INVESTMENT TRUST DISCOUNTS AND ABNORMAL RETURNS: UK EVIDENCE pp. 813-831

A. Cheng, L. Copeland and J. O'Hanlon

THE DAY‐OF‐THE‐WEEK ANOMALY: THE TORONTO STOCK EXCHANGE EXPERIENCE pp. 833-856

George Athanassakos and Michael J. Robinson

PRICING CURRENCY FUTURES OPTIONS WITH LOGNORMALLY DISTRIBUTED JUMPS pp. 857-874

Alan L. Tucker, Jeff Madura and John F. Marshall

THE ADOPTION OF PARTIAL DEFERRAL IN THE UK, 1977–78: EVIDENCE ON AN ACCOUNTING CHOICE pp. 875-888

A. J. Arnold

INTERIM EARNINGS MANAGEMENT AND THE FOURTH QUARTER GOOD NEWS EFFECT pp. 889-908

Stephen J. Dempsey

AN EMPIRICAL INVESTIGATION OF BETA STABILITY: PORTFOLIOS VS. INDIVIDUAL SECURITIES pp. 909-916

Russell Gregory‐Allen, C. Michael Impson and Imre Karafiath

Volume 21, issue 5, 1994

VOLUNTARY AUDITS IN NEW YORK MARKETS IN 1927: A CASE STUDY pp. 619-642

Barbara D. Merino, Alan G. Mayper and Ram S. Sriram

EVIDENCE ON ADJUSTMENTS IN MAJOR NATIONAL STOCK MARKET LINKAGES OVER THE 1980S pp. 643-667

Joe Brocato

INTERESTS AND THE PROFESSION‐STATE DYNAMIC: EXPLAINING THE EMERGENCE OF THE AUSTRALIAN PUBLIC SECTOR ACCOUNTING STANDARDS BOARD pp. 669-705

Wai Fong Chua and Andrew Sinclair

THE USE OF MULTIPLE INSTRUMENTS FOR MEASUREMENT OF EARNINGS FORECAST ERRORS, FIRM SIZE EFFECT AND THE QUALITY OF ANALYSTS’FORECAST ERRORS pp. 707-727

Hay Y. Chung and Jeong‐Bon Kim

ESTIMATING RETURNS ON FINANCIAL INSTRUMENTS: TIME VERSUS MONEY‐WEIGHTED RETURNS pp. 729-737

Mark Tippett

INFORMATION ASYMMETRY AND THE UNDERPRICING OF INITIAL PUBLIC OFFERINGS: FURTHER EMPIRICAL EVIDENCE pp. 739-747

C. Sherman Cheung and Itzhak Krinsky

LEASING AND THE US 1986 TAX REFORM ACT pp. 749-761

Eyal Gutman and Joseph Yagil

Volume 21, issue 4, 1994

THE PRE‐ANNOUNCEMENT SHARE PRICE BEHAVIOUR OF UK TAKEOVER TARGETS pp. 467-490

K. M. Holland and L. Hodgkinson

BANKRUPTCY DISCRIMINATION WITH REAL VARIABLES pp. 491-510

Harlan D. Platt, Marjorie B. Platt and Jon Gunnar Pedersen

THE REGULATION EFFECT OF CREDIT RATINGS ON BOND INTEREST YIELD: THE CASE OF JUNK BONDS pp. 511-531

Bill M. Brister, Robert E. Kennedy and Pu Liu

RATIONAL INVESTORS' REACTION TO UNCERTAINTY: EVIDENCE FROM THE WORLD'S MAJOR MARKETS pp. 533-545

Richard A. Ajayi and Seyed Mehdian

AN EMPIRICAL STUDY OF THE INCREMENTAL PREDICTIVE ABILITY OF BEAVER'S NAIVE OPERATING FLOW MEASURE USING FOUR‐STATE ORDINAL MODELS OF FINANCIAL DISTRESS pp. 547-561

Terry J. Ward

UNIT MANAGEMENT BUYOUTS, STOCKHOLDER WEALTH, AND SELLING FIRMS' CHARACTERISTICS pp. 563-576

Wallace N. Davidson and Louis T.W. Cheng

THE RELATIONSHIP BETWEEN DIVIDEND CHANGES AND CASH FLOW: AN EMPIRICAL ANALYSIS pp. 577-587

Kathleen Simons

CORPORATE TAKEOVER BARRIERS: VALUATION AND FIRM PERFORMANCE pp. 589-601

Sharon Lee Bojanic and Dennis T. Officer

CONDITIONAL HETEROSKEDASTICITY AND THE WEEKEND EFFECT IN S&P 500 INDEX FUTURES pp. 603-612

Mohammad Najand and Kenneth Yung

PROJECT HOLDING‐PERIOD RATE OF RETURN AND THE MIRR pp. 613-618

Gary A. Anderson and Joel R. Barber

Volume 21, issue 3, 1994

MACROECONOMIC FACTORS, THE APT AND THE UK STOCKMARKET pp. 309-330

Andrew D. Clare and Stephen H. Thomas

QUANTITATIVE NON‐FINANCIAL INFORMATION AND INCOME MEASURES: THE CASE OF LONG TERM CONTRACTS pp. 331-347

William Rees and Charles Sutcliffe

THE EFFECT OF THE IMPLEMENTATION OF THE MULTIDIVISIONAL STRUCTURE ON SHAREHOLDER'S WEALTH: THE CONTINGENCY OF DIVERSIFICATION STRATEGY pp. 349-365

Philip Karpik and Ahmed Riahi‐Belkaoui

BANK LENDING RELATIONSHIPS AND THE COMPLEX NATURE OF BANK‐CORPORATE RELATIONS pp. 367-393

John Holland

ON THE FUNCTIONAL FORM OF EARNINGS AND STOCK PRICES: INTERNATIONAL EVIDENCE AND IMPLICATIONS FOR THE E/P ANOMALY pp. 395-408

G. Geoffrey Booth, Teppo Martikainen, Jukka Perttunen and Paavo Yli‐Olli

THE EFFECT OF TRADING IN EIGHTHS ON SECURITY RETURN BEHAVIOR pp. 409-427

Robert W. Ingram, Mary S. Stone and Michael T. Dugan

SEASONED EQUITY OFFERINGS: THE CASE OF ALL‐EQUITY FIRMS pp. 429-444

Rajiv Sant and Stephen P. Ferris

A NOTE ON FIRM SIZE, INFORMATION AVAILABILITY AND MARKET REACTIONS TO US STOCK OWNERSHIP REPORTING ANNOUNCEMENTS pp. 445-455

James Patrick Reburn

PRODUCTION LOANS pp. 457-465

Jacques A. Schnabel

Volume 21, issue 2, 1994

EXPECTATIONS, SECURITY YIELDS, AND INFLATION: EX‐ANTE RISK PREMIA ON UK SHARES, CORPORATE BONDS AND GILTS, 1969–1987 pp. 155-174

R.A. Yaansah and K.V. Peasnell

DURATION MOMENTS AND YIELD CURVE MOVEMENTS pp. 175-193

J.S.H. Kornbluth and G.R. Salkin

TRADITIONAL VERSUS OPERATING CASH FLOW IN FAILURE PREDICTION pp. 195-217

Erkki K. Laitinen

SOME ANALYTICS OF WHY CONDITIONAL IRRs CAN CONTAIN GROWTH RATE RELATED MEASUREMENT ERROR pp. 219-229

Andrew W. Stark

ON VARIANCE AND LOWER PARTIAL MOMENT BETAS THE EQUIVALENCE OF SYSTEMATIC RISK MEASURES pp. 231-241

K. Victor Chow and Karen C. Denning

A MODIFIED METHOD FOR INFERRING THE EFFECTIVE BID‐ASK SPREAD FROM SECURITY RETURNS pp. 243-253

Chi‐Cheng Hsia, Beverly R. Fuller and G. Wenchi Kao

THE EXPECTATIONS HYPOTHESIS OF THE TERM STRUCTURE IN EUROCURRENCY MARKETS pp. 255-269

Mbodja Mougoué and Andrew C. Szakmary

STATISTICAL PROPERTIES OF DAILY RETURNS: EVIDENCE FROM EUROPEAN STOCK MARKETS pp. 271-282

A. Corhay and A. Tourani Rad

SECURITY ANALYST FORECASTS AND THE EARNINGS YIELD ANOMALY pp. 283-291

W. Scott Bauman and Richard J. Dowen

A NOTE ON THE RELATIONSHIP BETWEEN SYSTEMATIC RISK AND GROWTH IN EARNINGS pp. 293-297

Shahid Hamid, Arun J. Prakash and Gary A. Anderson

STRUCTURAL CHANGES IN RETURN‐GENERATING MODELS AROUND TENDER OFFERS: A NOTE pp. 299-307

David P. Ely and Moon H. Song

Volume 21, issue 1, 1994

AN EMPIRICAL MODEL OF CAPITAL STRUCTURE: SOME NEW EVIDENCE pp. 1-14

GhasseM Homaifar, Joachim Zietz and Omar Benkato

RISK MANAGEMENT TECHNIQUES EMPLOYED WITHIN THE U.S. CREDIT UNION INDUSTRY pp. 15-35

Alan K. Reichert and Jack H. Rubens

EXTERNAL CAPITAL MARKET CONTROL, CORPORATE RESTRUCTURING, AND FIRM PERFORMANCE DURING THE 1980s pp. 37-64

Zaher Zantout

STOCK PRICES AND EXCESSIVE VOLATILITY: SOME EVIDENCE FOR THE FT ORDINARY SHARE INDEX pp. 65-76

Ronald MacDonald

SECURITIES OFFERINGS AND CAPITAL STRUCTURE THEORY pp. 77-91

Mark E. Bayless and J. David Diltz

REGIME CHANGES IN STOCK RETURNS pp. 93-108

Nan‐Ting Chou and Ramon P. DeGennaro

THE RELATIONSHIP BETWEEN SECURITIES YIELDS, FIRM SIZE, EARNINGS/PRICE RATIOS AND TOBIN'Sq pp. 109-131

S.G. Badrinath and Omesh Kini

MARKET EFFICIENCY IN DEVELOPING COUNTRIES: A CASE STUDY OF THE NAIROBI STOCK EXCHANGE pp. 133-150

John P. Dickinson and Kinandu Muragu

INFORMATION CONTENT OF FINANCIAL LEVERAGE: A COMMENT pp. 151-153

Manyong Park