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 20, issue 6, 1993

DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES pp. 765-786

Philip Chan, Mahmoud Ezzamel and David Gwilliam

AUDITOR CHANGE ANNOUNCEMENTS AND DISPERSION OF INVESTOR EXPECTATIONS pp. 787-802

Moshe Hagigi, Brian D. Kluger and David Shields

TESTING THE PRESENT VALUE MODEL OF EQUITY PRICES FOR THE UK STOCK MARKET pp. 803-813

Terence C. Mills

THE EFFECT OF SFAS 87 ON CORPORATE FUNDING OF DEFINED BENEFIT PENSION PLANS pp. 815-833

Robert M. Harper and Jerry R. Strawser

DAY OF THE WEEK EFFECTS: A TEST OF THE INFORMATION TIMING HYPOTHESIS pp. 835-842

Richard A. Defusco, George M. McCabe and Ken C. Yook

INTERNATIONAL LISTINGS, THE SECURITY MARKET LINE AND CAPITAL MARKET INTEGRATION: THE CASE OF US LISTINGS ON THE LONDON STOCK EXCHANGE pp. 843-863

Oscar Varela and Sang H. Lee

ASSET PRICING WITH IN‐ AND OUTFLOW CONSTRAINTS: THEORY AND EMPIRICAL EVIDENCE FROM SWEDEN pp. 865-879

Clas Bergström, Kristian Rydqvist and Peter Sellin

GOOD NEWS, BAD NEWS, VOLUME, AND THE MONDAY EFFECT pp. 881-892

Raymond P.H. Fishe, Thomas F. Gosnell and Dennis J. Lasser

DUAL CLASS SHARES: ARE THERE RETURNS DIFFERENCES? pp. 893-903

Stephen R. Foerster and David C. Porter

TAX UNCERTAINTIES AND THE INVESTMENT DECISION pp. 905-910

Joseph K. Cheung and John Heaney

Volume 20, issue 5, 1993

AN EMPIRICAL INVESTIGATION INTO THE IMPACT OF PROFIT SHARING SCHEMES OF EXECUTIVIES ON THE CONTENT OF CORPORATE SUBMISSIONS ON PROPOSED ACCOUNTING STANDARDS pp. 623-638

John B. Macarthur and Roger E. V. Groves

EQUITY CAPITAL, PROFIT SHARING CONTRACTS, AND INVESTMENT: THEORY AND EVIDENCE pp. 639-651

A. Bashir, A.F. Darrat and M.O. Suliman

THE ASSOCIATION BETWEEN EXECUTIVE SUCCESSION AND DISCRETIONARY ACCOUNTING CHANGES: EARNINGS MANAGEMENT OR DIFFERENT PERSPECTIVES? pp. 653-671

Randall E. Lasalle, Scott K. Jones and Rohit Jain

THE EFFECTS OF THE ANNOUNCEMENTS OF DIVIDEND INCREASES ON STOCK RETURN VOLATILITY: THE EVIDENCE FROM THE OPTIONS MARKET pp. 673-685

Narayanan Jayaraman and Kuldeep Shastri

OPTIONS LISTING, MARKET LIQUIDITY AND STOCK BEHAVIOUR: SOME CANADIAN EVIDENCE pp. 687-698

Trevor W. Chamberlain, C. Sherman Cheung and Clarence C.Y. Kwan

THE OVERNIGHT AND DAILY TRANSMISSION OF STOCK INDEX FUTURES PRICES BETWEEN MAJOR INTERNATIONAL MARKETS pp. 699-710

Kent G. Becker, Joseph E. Finnerty and Alan L. Tucker

AN EMPIRICAL INVESTIGATION OF STOCK MARKET VALUATION OF CORPORATE PROJECTED PENSION LIABILITIES pp. 711-724

V. Gopalakrishnan and Timothy F. Sugrue

HEDGED DIVIDEND CAPTURE AND EX‐DAY RETURNS: AN EMPIRICAL UPDATE pp. 725-735

David A. Dubofsky and Srinivasan Kannan

THE CONCEPT OF COMPUTATION OF EARNED ECONOMIC INCOME: A COMMENT pp. 737-745

R.C. Skinner

THE CONCEPT AND COMPUTATION OF EARNED ECONOMIC INCOME: A REPLY pp. 747-753

John R. Grinyer

A SUGGESTED SIMPLE PROCEDURE TO OBTAIN BLUE ESTIMATOR OF GLOBAL BETA pp. 755-760

Arun J. Prakash, Mary Ann Reside and Michael W. Smyser

AMERICAN EXCHANGE OPTIONS AND A PUT‐CALL TRANSFORMATION: A NOTE pp. 761-764

Petter Bjerksund and Gunnar Stensland

Volume 20, issue 4, 1993

EFFECTS OF SMALL BUSINESS ACCOUNTING BASES AND ACCOUNTANT SERVICE LEVELS ON LOAN OFFICER DECISIONS pp. 465-477

William M. Baker and Gary M. Cunningham

EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING pp. 479-500

Stephen J. Dempsey, Herbert G. Hunt and Nicholas W. Schroeder

RETURNS TO SHAREHOLDERS IN SUCCESSFULLY DEFENDED TAKEOVER BIDS: UK EVIDENCE 1975–1984 pp. 501-520

Christine Parkinson and Richard Dobbins

DISCLOSURE IN JAPANESE CORPORATE ANNUAL REPORTS pp. 521-535

T.E. Cooke

STOCK RETURNS AND CLASSIFICATION PATTERN OF FIRM‐SPECIFIC FINANCIAL VARIABLES: EMPIRICAL EVIDENCE WITH FINNISH DATA pp. 537-557

Teppo Martikainen

A REGRET‐THEORETIC EXPLANATION OF CORPORATE DIVIDEND POLICY pp. 559-573

Chinmoy Ghosh

LEVERAGE, RESOURCE ALLOCATION AND GROWTH pp. 575-582

Dilip K. Ghosh and Robert G. Sherman

COST‐VOLUME‐PROFIT ANALYSIS UNDER UNCERTAINTY WHEN THE FIRM HAS PRODUCTION FLEXIBILITY pp. 583-592

Kee H. Chung

A NOTE ON TAXATION AND THE LEASING DISCOUNT RATES pp. 593-597

John Pointon

REINTERPRETATION OF THE SHAREHOLDER GAINS IN SELLOFF TRANSACTIONS pp. 599-611

Louis T.W. Cheng and Wallace N. Davidson

DETERMINANTS OF GOODWILL AMORTIZATION PERIOD pp. 613-621

Steven C. Hall

Volume 20, issue 3, 1993

CAPITAL INVESTMENT APPRAISAL TECHNIQUES: A SURVEY OF CURRENT USAGE pp. 307-332

Alan Sangster

AUDITOR CHOICE AND AUDIT FEE DETERMINANTS pp. 333-349

Daniel B. Thornton and Giora Moore

MATHEMATICAL MODELLING AND STOCHASTIC SIMULATION OF ACCOUNTING ALTERNATIVES pp. 351-358

William Rees and Charles Sutcliffe

DEREGULATION AND THE VOLATILITY OF UK STOCK PRICES pp. 359-372

David A. Peel, Peter F. Pope and Pradeep K. Yadav

HOW DO SMALL FIRMS MAKE INVENTORY ACCOUNTING CHOICES? pp. 373-392

Horng‐Ching Kuo

SHAREHOLDER WEALTH EFFECTS OF MANAGEMENT CHANGES pp. 393-410

Arvind Mahajan and Scott Lummer

SIMPLE RESOURCE ALLOCATION RULES: A NOTE ON A GENERALISATION pp. 411-416

Andrew W. Stark

CORPORATE OPERATING PERFORMANCE AROUND THE PROXY CONTEST pp. 417-425

Tarun K. Mukherjee and Oscar Varela

THE INTEGRATION OF EUROPEAN STOCK MARKETS: THE CASE OF THE BANKS pp. 427-439

Wiliam P. Forbes

ORGANIZATIONAL STRUCTURE AND INTRAFIRM TRANSFER PRICES FOR INTERDEPENDENT PRODUCTS pp. 441-455

Douglas A. Schroeder

A NOTE ON THE OPTIMAL CUTOFF POINT IN BANKRUPTCY PREDICTION MODELS pp. 457-464

Su‐Jane Hsieh

Volume 20, issue 2, 1993

MARKET TIMING ABILITIES OF FUND MANAGERS: PARAMETRIC AND NON‐PARAMETRIC TESTS pp. 155-166

Francis Koh, Kok‐fai Phoon and Cheong‐hin Tan

THE POST‐LISTING RETURN PERFORMANCE OF UNSEASONED ISSUES OF COMMON STOCK IN HONG KONG pp. 167-194

Paul McGuinness

MOTIVES FOR GOING PUBLIC AND UNDERPRICING: NEW FINDINGS FROM KOREA pp. 195-211

Jeong‐bon Kim, Itzhak Krinsky and Jason Lee

THE AUDITOR'S GOING CONCERN DECISION: SOME UK EVIDENCE CONCERNING INDEPENDENCE AND COMPETENCE pp. 213-228

Paul Barnes and Hooi Den Huan

A NOTE ON THE STABILITY OF THE INTERTEMPORAL RELATIONSHIPS BETWEEN THE ASIAN‐PACIFIC EQUITY MARKETS AND THE DEVELOPED MARKETS: A NON‐PARAMETRIC APPROACH pp. 229-236

Yan‐leung Cheung

NONLINEARITIES IN EMERGING FOREIGN CAPITAL MARKETS pp. 237-248

Susan P. Sewell, Stanley R. Stansell, Insup Lee and Ming‐shiun Pan

THE EFFECTS OF THE INFORMATION AND DATA PROPERTIES OF FINANCIAL RATIOS AND STATEMENTS ON MANAGERIAL DECISION QUALITY pp. 249-266

Errol R. Iselin

INTEGRATION vs SEGMENTATION IN THE KOREAN STOCK MARKET pp. 267-273

C. Sherman Cheung and Jason Lee

ACCOUNTING FOR NEW FINANCIAL INSTRUMENTS pp. 275-290

D. Miltz and P. Sercu

SHOULD ALL TAX‐EXEMPT BORROWERS WITH INVESTMENT‐GRADE QUALITY ACQUIRE CREDIT RATINGS? pp. 291-306

L. Paul Hsueh and Y. Angela Liu

Volume 20, issue 1, 1993

ACCOUNTING FOR NON‐MAJORITY‐OWNED INTERCORPORATE INVESTMENTS: A CASHFLOW ASSESSMENT OF ALTERNATIVE METHODS pp. 1-26

Sharon M. Mckinnon and Katherine Taylor Halvorsen

ARBITRAGE PRICING THEORY AND THE INVESTMENT HORIZON pp. 27-40

A.M. Parhizgari, K. Dandapani and A.J. Prakash

MARGIN REQUIREMENTS AND THE BEHAVIOR OF SILVER FUTURES PRICES pp. 41-60

Christopher K. Ma, G. Wenchi Kao and C.J. Frohlich

EX‐DIVIDEND EQUITY PRICING UNDER UK TAX REGIMES pp. 61-81

Kojo Menyah

ASSET CHARACTERISTICS AND CORPORATE DEBT POLICY: AN EMPIRICAL TEST pp. 83-98

Kee H. Chung

A TEST OF THE TAX‐INDUCED LEVERAGE HYPOTHESIS IN CONVERTIBLE SECURITIES: A NOTE pp. 99-106

Wallace N. Davidson, John L. Glascock and Won Jon Koh

ANALYTICS OF DURATION AND CONVEXITY FOR BONDS WITH EMBEDDED OPTIONS: THE CASE OF CONVERTIBLES pp. 107-113

Jamshid Mehran and Ghassem Homaifar

RIGHTS ISSUES AND PERCEIVED GROWTH RATE DILUTION pp. 115-124

Cleveland S. Patterson and Nancy D. Ursel

THE ASSESSMENT OF PREDICTIVE ACCURACY AND MODEL OVERFITTING: AN ALTERNATIVE APPROACH pp. 125-131

Mary Stone and John Rasp

AN AGENCY‐THEORETIC PERSPECTIVE ON PARTICIPATION CLAUSES IN LOAN CONTRACTS pp. 133-142

Jacques A. Schnabel

AN ASSESSMENT OF THE EFFECTIVE ANNUAL RATE METHOD AS A BASIS FOR MAKING ACCOUNTING ALLOCATIONS pp. 143-151

P.R. Draper, W.M. McInnes, A.P. Marshall and P.F. Pope