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Journal of Business Finance & Accounting

1996 - 2020

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

From Wiley Blackwell
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2012, volume 39, issue 9-10

Earnings Surprise Implicit in Stock Prices: Which Earnings Forecasting Models are Investors Using and What Determines Their Choice? pp. 1161-1179 Downloads
Leon Zolotoy
How Do Managers of Non-Announcing Firms Respond to Intra-Industry Information Transfers? pp. 1180-1213 Downloads
Rosemond Desir
Determinants of the Use of Value-based Performance Measures for Managerial Performance Evaluation pp. 1214-1239 Downloads
Henri Dekker, Tom Groot, Martijn Schoute and Eelke Wiersma
Do Compensation Committees Pay Attention to Section 404 Opinions of the Sarbanes-Oxley Act? pp. 1240-1271 Downloads
Audrey Wen-Hsin Hsu and Chih-Hsien Liao
Does Compensation Structure Alleviate Personal CEO Risks? pp. 1272-1297 Downloads
Richard A. Lord and Yoshie Saito
CEO Compensation from M&As in Australia pp. 1298-1329 Downloads
Martin Bugeja, Raymond da Silva Rosa, Lien Duong and Izan H.y
Why Firms Do Not Pay Dividends: The Canadian Experience pp. 1330-1356 Downloads
H. Kent Baker, Bin Chang, Shantanu Dutta and Samir Saadi
Motives for Mergers and Acquisitions: Ex-Post Market Evidence from the US pp. 1357-1375 Downloads
Hien Thu Nguyen, Kenneth Yung and Qian Sun
Security Analysis, Dealer-Analyst Collaboration, and Market Quality: Evidence from the NASDAQ Market in the USA pp. 1376-1402 Downloads
Kee H. Chung, Mingsheng Li and Xin Zhao
UK Short Selling Activity and Firm Performance pp. 1403-1417 Downloads
Panagiotis Andrikopoulos, James Clunie and Antonios Siganos

2012, volume 39, issue 7-8

Religious Social Norms and Corporate Financial Reporting pp. 845-875 Downloads
Scott D. Dyreng, William J. Mayew and Christopher D. Williams
Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures? pp. 876-904 Downloads
Dirk E. Black, Ervin L. Black, Theodore E. Christensen and William G. Heninger
On the Anomalous Stock Price Response to Management Earnings Forecasts pp. 905-935 Downloads
Somnath Das, Kyonghee Kim and Sukesh Patro
Effects of Disclosure Quality on Market Mispricing: Evidence from Derivative-Related Loss Announcements pp. 936-959 Downloads
Jaiho Chung, Hyungseok Kim, Woojin Kim and Yong Keun Yoo
Options Trading and the Extent that Stock Prices Lead Future Earnings Information pp. 960-996 Downloads
Cameron Truong
Executive Compensation Restrictions: Do They Restrict Firms’ Willingness to Participate in TARP? pp. 997-1027 Downloads
Brian Cadman, Mary Ellen Carter and Luann J. Lynch
Cross-Border versus Domestic Acquisitions and the Impact on Shareholder Wealth pp. 1028-1067 Downloads
Jo Danbolt and Gillian Maciver
The Impact of Earnings Predictability on Bank Loan Contracting pp. 1068-1101 Downloads
Iftekhar Hasan, Jong Chool Park and Qiang Wu
Do the Use of Proceeds Disclosure and Bank Characteristics Affect Bank Underwriters’ Certification Roles? pp. 1102-1130 Downloads
Katsushi Suzuki and Kazuo Yamada
Discovering a Profitable Trading Strategy in an Apparently Efficient Market: Exploiting the Actions of Less Informed Traders in Speculative Markets pp. 1131-1159 Downloads
Ming-Chien Sung, Johnnie E. V. Johnson and John Peirson

2012, volume 39, issue 5-6

Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities pp. 531-566 Downloads
Kang Cheng
How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting pp. 567-605 Downloads
Lies Bouten, Patricia Everaert and Robin W. Roberts
Differential Audit Quality, Propensity Score Matching and Rosenbaum Bounds for Confounding Variables pp. 606-648 Downloads
Michael Peel and Gerald Makepeace
Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses pp. 649-674 Downloads
Michael Eames and Yongtae Kim
Correlated Errors: Why a Monotone Relationship Between Forecast Precision and Trading Profitability May Not Hold pp. 675-699 Downloads
Jochen Lawrenz and Alex Weissensteiner
IPO Underpricing to Retain Family Control under Concentrated Ownership: Evidence from Hong Kong pp. 700-729 Downloads
Xin Yu and Ying Zheng
The Relationship between Borrower Risk and Loan Maturity in Small Business Lending pp. 730-757 Downloads
Karolin Kirschenmann and Lars Norden
Determinants of Expected Stock Returns: Large Sample Evidence from the German Market pp. 758-784 Downloads
Sabine Artmann, Philipp Finter and Alexander Kempf
Capital Gains Taxation and Equity Returns: The Case of Mutual Savings Banks pp. 785-805 Downloads
Michael Kelly, Xin Wu and Donald R. Chambers
Portfolio Optimization Using a Block Structure for the Covariance Matrix pp. 806-843 Downloads
David Disatnik and Saggi Katz

2012, volume 39, issue 3-4

Market Underestimation of the Implications of R&D Increases for Future Earnings: The US Evidence pp. 289-314 Downloads
Ashiq Ali, Mustafa Ciftci and William M. Cready
The Timing of Quarterly ‘Pro Forma’ Earnings Announcements pp. 315-359 Downloads
Nerissa C. Brown, Theodore E. Christensen and W. Brooke Elliott
Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage pp. 360-398 Downloads
Victoria Dickinson and Gregory A. Sommers
Resources or Power? Implications of Social Networks on Compensation and Firm Performance pp. 399-426 Downloads
Joanne Horton, Yuval Millo and George Serafeim
IPO Survival in a Reputational Market pp. 427-463 Downloads
Susanne Espenlaub, Arif Khurshed and Abdulkadir Mohamed
Demand for Dividends: The Case of UK Water Companies pp. 464-499 Downloads
Seth Armitage
Firm Valuation in Venture Capital Financing Rounds: The Role of Investor Bargaining Power pp. 500-530 Downloads
Andy Heughebaert and Sophie Manigart

2012, volume 39, issue 1-2

Abnormal Accrual Estimates and Evidence of Mispricing pp. 1-34 Downloads
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne Thomas
A Simple Model Relating Accruals to Risk, and its Implications for the Accrual Anomaly pp. 35-59 Downloads
Mozaffar Khan
Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand pp. 60-81 Downloads
W. Robert Knechel, Divesh Sharma and Vineeta D. Sharma
CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts pp. 82-112 Downloads
Vivek Mande and Myungsoo Son
Bank Lending Networks, Experience, Reputation, and Borrowing Costs: Empirical Evidence from the French Syndicated Lending Market pp. 113-140 Downloads
Christophe Godlewski, Bulat Sanditov and Thierry Burger-Helmchen
Pre-IPO Acquirers’ Issuance Cost and Long-Run Performance: Do Their M&A Disclosures Matter? pp. 141-164 Downloads
Junming Hsu, Weiju Young and Hsin-Yi Wang
Why Do Firms Go Public? The Role of the Product Market pp. 165-192 Downloads
Abe de Jong, Carel A. Huijgen, Teye A. Marra and Peter Roosenboom
Wealth Effects of Credit Risk Securitization in European Banking pp. 193-228 Downloads
Andre Uhde, Christian Farruggio and Tobias C. Michalak
Credit Rating Migration Risk and Business Cycles pp. 229-263 Downloads
Fei Fei, Ana-Maria Fuertes and Elena Kalotychou
Is there Really No Conglomerate Discount? pp. 264-288 Downloads
Manuel Ammann, Daniel Hoechle and Markus Schmid

2011, volume 38, issue 9-10

Changes in Option-Based Compensation Around the Issuance of SFAS 123R pp. 1053-1095 Downloads
Lawrence D. Brown and Yen-Jung Lee
The Direct Relevance of Accounting Information for Credit Default Swap Pricing pp. 1096-1122 Downloads
George Batta
Another Specification of Ohlson's ‘Other Information’ Term for the Earnings/Returns Association: Theory and Some Evidence pp. 1123-1155 Downloads
Kathryn E. Easterday, Pradyot K. Sen and Jens A. Stephan
Fundamental Analysis, Institutional Investment, and Limits to Arbitrage pp. 1156-1183 Downloads
Yanfeng Xue and May H. Zhang
Is Management Quality Value Relevant? pp. 1184-1208 Downloads
Vineet Agarwal, Richard Taffler and Mike Brown
Do Internet Stock Message Boards Influence Trading? Evidence from Heavily Discussed Stocks with No Fundamental News pp. 1209-1237 Downloads
Sanjiv Sabherwal, Salil K. Sarkar and Ying Zhang
Board Size, Corporate Information Environment and Cost of Capital pp. 1238-1261 Downloads
Arun Upadhyay and Ram Sriram
Long Term Performance and Choice of SEO Method by UK Firms pp. 1262-1289 Downloads
John Capstaff and Jonathan Fletcher
An Examination of Dynamic Trading Stategies in UK and US Stock Returns pp. 1290-1310 Downloads
Jonathan Fletcher

2011, volume 38, issue 7-8

Defence Measures and Earnings Management in an Owner Dominant Context pp. 765-793 Downloads
Carolina Bona-Sánchez, Jerónimo Pérez-Alemán and Domingo J. Santana-Martín
Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China pp. 794-812 Downloads
Liu Wang and Kenneth Yung
The Long-Term Performance and Failure Risk of Firms Cited in the US SEC's Accounting and Auditing Enforcement Releases pp. 813-841 Downloads
Fei Leng, Ehsan Feroz, Zhiyan Cao and Sergio V. Davalos
Fundamental Information in Technical Trading Strategies pp. 842-860 Downloads
Ute Bonenkamp, Carsten Homburg and Alexander Kempf
Determinants of Analysts’ Dropped Coverage Decision: The Role of Analyst Incentives, Experience, and Accounting Fundamentals pp. 861-886 Downloads
John Shon and Susan M. Young
Inefficient Investment and the Diversification Discount: Evidence from Corporate Asset Purchases pp. 887-914 Downloads
Sheng-Syan Chen and I-Ju Chen
Asset Substitution and Debt Renegotiation pp. 915-944 Downloads
Christian Flor
Staying Power of UK Buy-Outs pp. 945-986 Downloads
Ranko Jelic
Board Characteristics and Profit Efficiency in the United Kingdom Life Insurance Industry pp. 987-1015 Downloads
Philip Hardwick, Mike Adams and Hong Zou
Household Liquidity and Incremental Financing Decisions: Theory and Evidence pp. 1016-1052 Downloads
Ricardo Cunha, Bart M. Lambrecht and Grzegorz Pawlina

2011, volume 38, issue 5-6

Accruals, Disclosure and the Pricing of Future Earnings in the European Market pp. 473-504 Downloads
Christina Dargenidou, Stuart McLeay and Ivana Raonic
The Abnormal Earnings Growth Model, Two Exogenous Discount Rates, and Taxes pp. 505-535 Downloads
L. Peter Jennergren and Kenth Skogsvik
Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings pp. 536-573 Downloads
David Veenman, Allan Hodgson, Bart Van Praag and Wei Zhang
Identifying Consensus Analysts’ Earnings Forecasts that Correctly and Incorrectly Predict an Earnings Increase pp. 574-600 Downloads
Matthew M. Wieland
Why Do Companies Pay Stock Dividends? The Case of Bonus Distributions in an Inflationary Environment pp. 601-627 Downloads
Cahit Adaoglu and Meziane Lasfer
Stock Market Driven Acquisitions versus the Q Theory of Takeovers: The UK Evidence pp. 628-656 Downloads
Xiao Gang Bi and Alan Gregory
Improved Inference in Regression with Overlapping Observations pp. 657-683 Downloads
Mark Britten-Jones, Anthony Neuberger and Ingmar Nolte
Overconfidence Among Professional Investors: Evidence from Mutual Fund Managers pp. 684-712 Downloads
Alexander Puetz and Stefan Ruenzi
Risk Aversion with Local Risk Seeking and Stock Returns: Evidence from the UK Market pp. 713-739 Downloads
Konstantinos Kassimatis
Getting Real with Real Options: A Utility–Based Approach for Finite–Time Investment in Incomplete Markets pp. 740-764 Downloads
M. R. Grasselli

2011, volume 38, issue 3-4

Mandatory IFRS Adoption and Accounting Quality of European Banks pp. 289-333 Downloads
Gunther Gebhardt and Zoltan Novotny-Farkas
Do Customer Acquisition Cost, Retention and Usage Matter to Firm Performance and Valuation? pp. 334-363 Downloads
Gilad Livne, Ana Simpson and Eli Talmor
The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US pp. 364-394 Downloads
Ross Jennings and Ana Marques
The Valuation Differences Between Stock Option and Restricted Stock Grants for US Firms pp. 395-412 Downloads
James H. Irving, Wayne R. Landsman and Bradley P. Lindsey
VC Board Representation and Performance of US IPOs pp. 413-445 Downloads
Salim Chahine and Marc Goergen
The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: US Evidence pp. 446-471 Downloads
Bjorn Jorgensen, Yong Gyu Lee and Yong Keun Yoo

2011, volume 38, issue 1-2

Capital Allocation and Timely Accounting Recognition of Economic Losses pp. 1-33 Downloads
Robert M. Bushman, Joseph D. Piotroski and Abbie J. Smith
The Market's Reaction to Unexpected Earnings Thresholds pp. 34-57 Downloads
Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? pp. 58-94 Downloads
Vasiliki Athanasakou, Norman C. Strong and Martin Walker
The Market Effects of Breaking a String of Meeting or Beating Analysts’ Expectations: Downward Revision of Future Cash Flows or Increase in Cost of Equity Capital? pp. 95-118 Downloads
Yuan Xie
The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent? pp. 119-144 Downloads
Andreas Simon and Asher Curtis
The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets pp. 145-164 Downloads
Bo-Göran Ekholm and Jan Wallin
Corporate Governance Quality, Audit Fees and Non-Audit Services Fees pp. 165-197 Downloads
Mahbub Zaman, Mohammed Hudaib and Roszaini Haniffa
Institutional Dividend Clienteles Under an Imputation Tax System pp. 198-224 Downloads
Aelee Jun, David Gallagher and Graham H. Partington
Leverage, Debt Maturity and Firm Investment: An Empirical Analysis pp. 225-258 Downloads
Viet Dang
Financial Frictions, Bank Efficiency and Risk: Evidence from the Eurozone pp. 259-287 Downloads
Georgios Chortareas, Claudia Girardone and Alexia Ventouri
Page updated 2020-07-10