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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Cash and Foreign Exchange Management: Theory and Corporate Practice In Three Countries pp. 599-619: Luc A. Soenen and Raj Aggarwal
The Smoothing Hypothesis and the Role of Exchange Differences pp. 621-633: R.E. Brayshaw and Ahmed E.K. Eldin
Information Interaction Effects of Inflation Adjusted Accounting Data On Individual Decision‐Maker's Sophistication and Risk Preference pp. 635-650: S. Mahapatra, M. Chase and W. Rodgers
Capital Market Valuation of Dividend Policy pp. 651-661: Manuel L. Jose and Jerry L. Stevens
The Relationship Between Bank Capital Adequacy and Market Measures of Risk pp. 663-680: Gordon V. Karels, Arun J. Prakash and Emmanuel Roussakis
Exchange Listing and Size: Effects On Excess Returns pp. 675-680: John S. Jahera and William P. Lloyd
The Informational Impact of Announcements of Stock Dividends and Stock Splits pp. 681-697: Eva Liljeblom
An Empirical Investigation of the Association Between Productivity and Firm Value pp. 699-717: Ben‐Hsien Bao and Da‐Hsien Bag
Debt and Risk: A Technical Note pp. 719-727: Kee H. Chung
An Empirical Evaluation of the Intertemporal Capital Asset Pricing Model: the Stock Market In Spain pp. 729-743: Gonzalo Rubio
Compounding and Discounting With Stochastic Interest Rates pp. 745-769: Carmelo Giaccotto

Diversification Benefits and Exchange‐Rate Changes pp. 455-466: Arthur J. Raymond and Gordon Weil
Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals pp. 467-485: Bimal K. Prodhan and Malcolm C. Harris
Inflation, Asset Structure and the Discrepancy Between Accounting and True Return pp. 493-506: J.U. De Villiers
An Alternative Control Model For Event Studies pp. 507-513: Joel E. Thompson
The Tax Effect Hypothesis and Inventory Accounting pp. 515-530: Chi‐Wen Jevons Lee
The Effect of the Wppss Crisis On Utility Common Stock Returns pp. 531-542: P.R. Chandy and Imre Karafiath
A Note On Dividend Policy and Beta: A Comment pp. 543-547: A. Steele and N. Tessaromatis
Classification of Accounting Systems Using Competencies As A Discriminating Variable: A Great Britain‐United States Study pp. 549-563: Edward R. Shoenthal
The Impact of Maturity and Yield Effects On the Systematic Risk of Bonds pp. 565-574: Carl R. Chen
Stockholding Costs and Stockholding Policies: A Field Test pp. 575-585: R.K. Ashton
Analysis of Bond Refunding With Overlapping Interest pp. 587-591: Brian A. Maris

The Need For Ex Post Eei pp. 303-315: John R. Grinyer and Robert A. Lyon
The Marginal Information Content of Selected Items In Financial Statements pp. 317-333: A.D. Castagna and Z.P. Matolcsy
The Effect of Listing On the Parameters of Characteristic Lines Models pp. 335-342: Arun J. Prakash, A.M. Parhizgari and Gerald W. Perritt
The Impact of the Demand Volatility and Leverages On the Systematic Risk of Common Stocks pp. 343-360: Kee H Chung
Identifying Financial Distress: A New Nonparametric Approach pp. 361-383: Ran Barniv and Adi Raveh
Agents, Owners, Control and Performance pp. 385-398: Ramaswami Murali and Johnathan B. Welch
Event Studies and Model Misspecification: Another Look At the Benefits of Outsiders From Public Information About Insider Trading pp. 399-424: Ivan E. Brick, Meir Statman and Daniel G. Weaver
Accounting and Economic Rates of Return: A Note On Depreciation and Other Accruals pp. 425-432: L.A. Gordon and A.W. Stark
A Practical Method of Measuring Current Costs of Technologically Inferior Assets pp. 433-441: Ralph H. Greenberg, Robert F. Sharp and Eric E. Spires
Paradoxes In the Cost Allocation For Joint Products pp. 443-448: Philip Moon

Time Series Behaviour, Predictability and Speculation In the Hong Kong Foreign Exchange Market pp. 145-163: Y.H. Lui and K.V. Peasnell
Variables Influencing Dividend Policy In Australia: Survey Results pp. 165-182: Graham H. Partington
Informational Efficiency In the Uk, Us, Canadian and Japanese Equity Markets: A Note pp. 183-192: H. Kamarotou and J. O'hanlon
Determinants of the Financial Strategy of Islamic Banks pp. 193-212: Rifaat Ahmed Abdel Karim and Amal El‐Tigani Ali
Asset Revaluations and Share Price Revisions pp. 213-227: D.M. Emanuel
Adjustments For ‘Extraordinary Items’In Smoothing Reported Profits of Listed Australian Companies: Some Empirical Evidence pp. 229-245: Russell Craig and Paul Walsh
Adjusting Option Contracts to Reflect Capitalisation Changes pp. 247-254: Robert L. Brown
The ‘Rule of 78’Cost Penalty: an Alternative Perspective pp. 255-265: Harry G. Stanton and John A. Rickard
Distinguishing Between Failing and Growing Firms: A Note On the Use of Decomposition Measure Analysis pp. 267-271: Peter Booth and Patrick Hutchinson
Contingency Fit, Internal Consistency and Financial Performance pp. 273-300: Yuen Teen Mak

Historic Cost Earnings, Current Cost Earnings and the Dividend Decision pp. 1-24: Lydia Thomson and Robert Watson
Implications of the Recent Tax Changes For Corporate Capital Investment pp. 25-39: Philip Moon and Stewart Hodges
Changes In the Uk Market For Audit Services: 1972‐1982 pp. 41-53: Peter Moizer and Stuart Turley
Firm Prominence and the Differential Information Content of Quarterly Earnings Announcements pp. 55-74: William Kross and Douglas A. Schroeder
The Cost of Capital and the Imputation Tax System pp. 75-88: D.J. Ashton
Day of the Week Effects In the Uk Equity Market: A Cross Sectional Analysis pp. 89-104: A.Y.F. Choy and J. O'hanlon
Spot and Forward Exchange Rates: A Causality Analysis pp. 105-118: Jeffrey L. Callen, M. W. Luke Chan and Clarence C. Y. Kwan
Allison's Models and the Fasb Statements No's 2, 5, 13 and 19 pp. 119-130: J.D. Cheshire and E.H. Feroz
Using Quarterly Sales and Margins to Predict Corporate Earnings: A Time Series Perspective pp. 131-141: Peter A. Silhan