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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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2007, volume 34, issue 9‐10

Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market pp. 1371-1392 Downloads
Mónica Espinosa and Marco Trombetta
Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni pp. 1393-1422 Downloads
Ilias G. Basioudis
Post‐IPO Operating Performance, Venture Capital and the Bubble Years pp. 1423-1446 Downloads
Jerry Coakley, Leon Hadass and Andrew Wood
Capital Structure and Firm Efficiency pp. 1447-1469 Downloads
Dimitris Margaritis and Maria Psillaki
Trading‐off Corporate Control and Personal Diversification through Capital Structure and Merger Activity pp. 1470-1495 Downloads
Martin Holmen, John D. Knopf and Stefan Peterson
The UK Equity Premium: 1901–2004 pp. 1496-1527 Downloads
Andrew Vivian
The Information Content of Australian Managed Fund Ratings pp. 1528-1547 Downloads
Robert Faff, Jerry T. Parwada and Hun‐Lune Poh
Trading with Asymmetric Volatility Spillovers pp. 1548-1568 Downloads
Angel Pardo and Hipolit Torro
Foreign and Local Institutional Ownership and the Speed of Price Adjustment pp. 1569-1595 Downloads
Young K. Park and Kee H. Chung
Order Imbalance and Its Impact on Market Performance: Order‐driven vs. Quote‐driven Markets pp. 1596-1614 Downloads
Yu Chuan Huang and Jian‐Hsin Chou
Benchmark Status in Fixed‐Income Asset Markets pp. 1615-1634 Downloads
Peter Dunne, Michael Moore and Richard Portes
The Components of Electronic Inter‐Dealer Spot FX Bid‐Ask Spreads pp. 1635-1650 Downloads
Frank McGroarty, Owain ap Gwilym and Stephen Thomas

2007, volume 34, issue 9-10

Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market pp. 1371-1392 Downloads
Mónica Espinosa and Marco Trombetta
Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni pp. 1393-1422 Downloads
Ilias G. Basioudis
Post-IPO Operating Performance, Venture Capital and the Bubble Years pp. 1423-1446 Downloads
Jerry Coakley, Leon Hadass and Andrew Wood
Capital Structure and Firm Efficiency pp. 1447-1469 Downloads
Dimitris Margaritis and Maria Psillaki
Trading-off Corporate Control and Personal Diversification through Capital Structure and Merger Activity pp. 1470-1495 Downloads
Martin Holmen, John D. Knopf and Stefan Peterson
The UK Equity Premium: 1901-2004 pp. 1496-1527 Downloads
Andrew Vivian
The Information Content of Australian Managed Fund Ratings pp. 1528-1547 Downloads
Robert Faff, Jerry Parwada and Hun-Lune Poh
Trading with Asymmetric Volatility Spillovers pp. 1548-1568 Downloads
Angel Pardo and Hipolit Torro
Foreign and Local Institutional Ownership and the Speed of Price Adjustment pp. 1569-1595 Downloads
Young K. Park and Kee H. Chung
Order Imbalance and Its Impact on Market Performance: Order-driven vs. Quote-driven Markets pp. 1596-1614 Downloads
Yu Chuan Huang and Jian-Hsin Chou
Benchmark Status in Fixed-Income Asset Markets pp. 1615-1634 Downloads
Peter Dunne, Michael Moore and Richard Portes
The Components of Electronic Inter-Dealer Spot FX Bid-Ask Spreads pp. 1635-1650 Downloads
Frank McGroarty, Owain ap Gwilym and Stephen Thomas

2007, volume 34, issue 7‐8

Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance pp. 1025-1050 Downloads
Benzion Barlev, Dov Fried, Joshua Rene Haddad and Joshua Livnat
Bank Relationships and the Value Relevance of the Income Statement: Evidence from Income‐Statement Conservatism pp. 1051-1072 Downloads
Wooseok Choi
Across‐sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time pp. 1073-1098 Downloads
Zhaoyang Gu
Precision in Accounting Information, Financial Leverage and the Value of Equity pp. 1099-1122 Downloads
Glenn Feltham, Sean Robb and Ping Zhang
Ownership Incentives and Management Fraud pp. 1123-1140 Downloads
Pradyot K. Sen
Effectiveness and Market Reaction to the Stock Exchange's Inquiry in Australia pp. 1141-1168 Downloads
Ning Gong
Are Corporate Restructuring Events Driven by Common Factors? Implications for Takeover Prediction pp. 1169-1192 Downloads
Ronan Powell and Alfred Yawson
Evaluating the Behavioural Performance of Alternative Logit Models: An Application to Corporate Takeovers Research pp. 1193-1220 Downloads
Stewart Jones and David A. Hensher
Bidder Gains and Losses of Firms Involved in Many Acquisitions pp. 1221-1244 Downloads
Antonios Antoniou, Dimitris Petmezas and Huainan Zhao
Managerial Ownership and Corporate Hedging pp. 1245-1280 Downloads
Marcello Spanò
Cross‐Listing, Bonding Hypothesis and Corporate Governance pp. 1281-1306 Downloads
Andreas Charitou, Christodoulos Louca and Stelios Panayides
Pension Fund Manager Tournaments and Attitudes Towards Corporate Characteristics pp. 1307-1326 Downloads
Paul Cox, Stephen Brammer and Andrew Millington
Performance and Performance Persistence of ‘Ethical’ Unit Trusts in the UK pp. 1327-1344 Downloads
Alan Gregory and Julie Whittaker
Discounts in Placing Pre‐renounced Shares in Rights Issues pp. 1345-1369 Downloads
Seth Armitage

2007, volume 34, issue 7-8

Reevaluation of Revaluations: A Cross-Country Examination of the Motives and Effects on Future Performance pp. 1025-1050 Downloads
Benzion Barlev, Dov Fried, Joshua Rene Haddad and Joshua Livnat
Bank Relationships and the Value Relevance of the Income Statement: Evidence from Income-Statement Conservatism pp. 1051-1072 Downloads
Wooseok Choi
Across-sample Incomparability of "R"-super-2s and Additional Evidence on Value Relevance Changes Over Time pp. 1073-1098 Downloads
Zhaoyang Gu
Precision in Accounting Information, Financial Leverage and the Value of Equity pp. 1099-1122 Downloads
Glenn Feltham, Sean Robb and Ping Zhang
Ownership Incentives and Management Fraud pp. 1123-1140 Downloads
Pradyot K. Sen
Effectiveness and Market Reaction to the Stock Exchange's Inquiry in Australia pp. 1141-1168 Downloads
Ning Gong
Are Corporate Restructuring Events Driven by Common Factors? Implications for Takeover Prediction pp. 1169-1192 Downloads
Ronan Powell and Alfred Yawson
Evaluating the Behavioural Performance of Alternative Logit Models: An Application to Corporate Takeovers Research pp. 1193-1220 Downloads
Stewart Jones and David Hensher
Bidder Gains and Losses of Firms Involved in Many Acquisitions pp. 1221-1244 Downloads
Antonios Antoniou, Dimitris Petmezas and Huainan Zhao
Managerial Ownership and Corporate Hedging pp. 1245-1280 Downloads
Marcello Spanò
Cross-Listing, Bonding Hypothesis and Corporate Governance pp. 1281-1306 Downloads
Andreas Charitou, Christodoulos Louca and Stelios Panayides
Pension Fund Manager Tournaments and Attitudes Towards Corporate Characteristics pp. 1307-1326 Downloads
Paul Cox, Stephen Brammer and Andrew Millington
Performance and Performance Persistence of 'Ethical' Unit Trusts in the UK pp. 1327-1344 Downloads
Alan Gregory and Julie Whittaker
Discounts in Placing Pre-renounced Shares in Rights Issues pp. 1345-1369 Downloads
Seth Armitage

2007, volume 34, issue 5‐6

Unexpected Accruals and Conditional Accounting Conservatism pp. 681-704 Downloads
Jinhan Pae
Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management pp. 705-739 Downloads
Andrew Marshall and Pauline Weetman
The Value‐relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence From Korean Business Groups pp. 740-766 Downloads
Kee‐Hong Bae and Seok Woo Jeong
Discounting and the Treatment of Taxes in Impairment Reviews pp. 767-791 Downloads
Erlend Kvaal
Executive Remuneration and Corporate Divestment: Motivating Managers to Make Unpalatable Decisions pp. 792-818 Downloads
Michelle Haynes, Steve Thompson and Mike Wright
CEO Ownership and Discretionary Investments pp. 819-839 Downloads
Aloke Ghosh, Doocheol Moon and Kishore Tandon
Do Share Buybacks Provide Price Support? Evidence From Mandatory Non‐Trading Periods pp. 840-860 Downloads
Aneel Keswani, Jing Yang and Steven Young
The Effects of Uncertainty on Market Prices: Evidence from Coaching Changes in the NBA pp. 861-871 Downloads
L. Lee Colquitt, Norman H. Godwin and Rebecca T. Shortridge
UK Stock Returns and the Impact of Domestic Monetary Policy Shocks pp. 872-888 Downloads
Don Bredin, Stuart Hyde, Dirk Nitzsche and Gerard O'Reilly
On the Economic Link Between Asset Prices and Real Activity pp. 889-916 Downloads
Juan Ignacio Peña and Rosa Rodríguez
Deposit Insurance, Capital Regulations, and Financial Contagion in Multinational Banks pp. 917-949 Downloads
Gyöngyi Lóránth and Alan D. Morrison
Valuation of the Firm's Liabilities When Equity Holders Are Also Creditors pp. 950-975 Downloads
Marco Realdon
Generalised Geske‐‐Johnson Interpolation of Option Prices pp. 976-1001 Downloads
San–Lin Chung and Mark Shackleton
How Persistent is Stock Return Volatility? An Answer with Markov Regime Switching Stochastic Volatility Models pp. 1002-1024 Downloads
Soosung Hwang, Steve E. Satchell and Pedro Valls Pereira

2007, volume 34, issue 5-6

Unexpected Accruals and Conditional Accounting Conservatism pp. 681-704 Downloads
Jinhan Pae
Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management pp. 705-739 Downloads
Andrew Marshall and Pauline Weetman
The Value-relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence From Korean Business Groups pp. 740-766 Downloads
Kee-Hong Bae and Seok Woo Jeong
Discounting and the Treatment of Taxes in Impairment Reviews pp. 767-791 Downloads
Erlend Kvaal
Executive Remuneration and Corporate Divestment: Motivating Managers to Make Unpalatable Decisions pp. 792-818 Downloads
Michelle Haynes, Steve Thompson and Mike Wright
CEO Ownership and Discretionary Investments pp. 819-839 Downloads
Aloke Ghosh, Doocheol Moon and Kishore Tandon
Do Share Buybacks Provide Price Support? Evidence From Mandatory Non-Trading Periods pp. 840-860 Downloads
Aneel Keswani, Jing Yang and Steven Young
The Effects of Uncertainty on Market Prices: Evidence from Coaching Changes in the NBA pp. 861-871 Downloads
L. Lee Colquitt, Norman H. Godwin and Rebecca T. Shortridge
UK Stock Returns and the Impact of Domestic Monetary Policy Shocks pp. 872-888 Downloads
Don Bredin, Stuart Hyde, Dirk Nitzsche and Gerard O'Reilly
On the Economic Link Between Asset Prices and Real Activity pp. 889-916 Downloads
Juan Ignacio Peña and Rosa Rodríguez
Deposit Insurance, Capital Regulations, and Financial Contagion in Multinational Banks pp. 917-949 Downloads
Gyöngyi Lóránth and Alan D. Morrison
Valuation of the Firm's Liabilities When Equity Holders Are Also Creditors pp. 950-975 Downloads
Marco Realdon
Generalised Geske--Johnson Interpolation of Option Prices pp. 976-1001 Downloads
San-Lin Chung and Mark Shackleton
How Persistent is Stock Return Volatility? An Answer with Markov Regime Switching Stochastic Volatility Models pp. 1002-1024 Downloads
Soosung Hwang, Steve E. Satchell and Pedro Valls Pereira

2007, volume 34, issue 3‐4

Information Uncertainty and Post‐Earnings‐Announcement‐Drift pp. 403-433 Downloads
Jennifer Francis, Ryan Lafond, Per Olsson and Katherine Schipper
Discussion of Information Uncertainty and Post‐Earnings‐Announcement‐Drift pp. 434-438 Downloads
Lakshmanan Shivakumar
Divergence of Opinion and Post‐Acquisition Performance pp. 439-460 Downloads
George Alexandridis, Antonios Antoniou and Dimitris Petmezas
Discussion of Divergence of Opinion and Post Acquisition Performance pp. 461-466 Downloads
Gilad Livne
Employee Layoffs, Shareholder Wealth and Firm Performance: Evidence from the UK pp. 467-494 Downloads
David Hillier, Andrew Marshall, Patrick McColgan and Samwel Werema
Discussion of Employee Layoffs, Shareholder Wealth and Firm Performance: Evidence from the UK pp. 495-504 Downloads
Syed Zulfiqar Ali Shah
Venture Capitalists, Business Angels, and Performance of Entrepreneurial IPOs in the UK and France pp. 505-528 Downloads
Salim Chahine, Igor Filatotchev and Mike Wright
Discussion of Venture Capitalists, Business Angels, and Performance of Entrepreneurial IPOs in the UK and France pp. 529-540 Downloads
Gishan Dissanaike and Amir Amel‐Zadeh
Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers? pp. 541-566 Downloads
Paul Andre, Samer Khalil and Michel Magnan
Discussion of Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers? pp. 567-573 Downloads
Alan Gregory
The Differences Between Stock Splits and Stock Dividends: Evidence on the Retained Earnings Hypothesis pp. 574-604 Downloads
Ken L. Bechmann and Johannes Raaballe
Discussion of The Differences Between Stock Splits and Stock Dividends: Evidence on the Retained Earnings Hypothesis pp. 605-612 Downloads
Andreas Charitou
An International Analysis of Earnings, Stock Prices and Bond Yields pp. 613-641 Downloads
Alain Durré and Pierre Giot
Discussion of An International Analysis of Earnings, Stock Prices and Bond Yields pp. 642-649 Downloads
Michael Bowe
Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation pp. 650-675 Downloads
Wayne R. Landsman, Bruce L. Miller and Shu Yeh
Discussion of Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation pp. 676-679 Downloads
Irene Karamanou

2007, volume 34, issue 3-4

Information Uncertainty and Post-Earnings-Announcement-Drift pp. 403-433 Downloads
Jennifer Francis, Ryan Lafond, Per Olsson and Katherine Schipper
"Discussion of" Information Uncertainty and Post-Earnings-Announcement-Drift pp. 434-438 Downloads
Lakshmanan Shivakumar
Divergence of Opinion and Post-Acquisition Performance pp. 439-460 Downloads
George Alexandridis, Antonios Antoniou and Dimitris Petmezas
"Discussion of" Divergence of Opinion and Post Acquisition Performance pp. 461-466 Downloads
Gilad Livne
Employee Layoffs, Shareholder Wealth and Firm Performance: Evidence from the UK pp. 467-494 Downloads
David Hillier, Andrew Marshall, Patrick McColgan and Samwel Werema
"Discussion of" Employee Layoffs, Shareholder Wealth and Firm Performance: Evidence from the UK pp. 495-504 Downloads
Syed Zulfiqar Ali Shah
Venture Capitalists, Business Angels, and Performance of Entrepreneurial IPOs in the UK and France pp. 505-528 Downloads
Salim Chahine, Igor Filatotchev and Mike Wright
"Discussion of" Venture Capitalists, Business Angels, and Performance of Entrepreneurial IPOs in the UK and France pp. 529-540 Downloads
Gishan Dissanaike and Amir Amel-Zadeh
Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers? pp. 541-566 Downloads
Paul Andre, Samer Khalil and Michel Magnan
"Discussion of" Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers? pp. 567-573 Downloads
Alan Gregory
The Differences Between Stock Splits and Stock Dividends: Evidence on the Retained Earnings Hypothesis pp. 574-604 Downloads
Ken L. Bechmann and Johannes Raaballe
"Discussion of" The Differences Between Stock Splits and Stock Dividends: Evidence on the Retained Earnings Hypothesis pp. 605-612 Downloads
Andreas Charitou
An International Analysis of Earnings, Stock Prices and Bond Yields pp. 613-641 Downloads
Alain Durré and Pierre Giot
"Discussion of" An International Analysis of Earnings, Stock Prices and Bond Yields pp. 642-649 Downloads
Michael Bowe
Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation pp. 650-675 Downloads
Wayne R. Landsman, Bruce L. Miller and Shu Yeh
"Discussion of" Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation pp. 676-679 Downloads
Irene Karamanou

2007, volume 34, issue 1‐2

The Usefulness of Book‐to‐Market and ROE Expectations for Explaining UK Stock Returns pp. 1-32 Downloads
Colin Clubb and Mounir Naffi
Long‐Term Performance Following Rights Issues and Open Offers in the UK pp. 33-64 Downloads
Proches Ngatuni, John Capstaff and Andrew Marshall
The Disparate Nature of Targeted Repurchases: Evidence from Long‐Run Performance pp. 65-77 Downloads
Saeyoung Chang and Michael J. Sullivan
The Long Run Share Price Performance of Malaysian Initial Public Offerings (IPOs) pp. 78-110 Downloads
Nurwati A. Ahmad‐Zaluki, Kevin Campbell and Alan Goodacre
Corporate Financial Control Mechanisms and Firm Performance: The Case of Value‐Based Management Systems pp. 111-138 Downloads
Harley E. Ryan and Emery A. Trahan
The Relevance of Target Accounting Quality to the Long‐Term Success of Cross‐Border Mergers pp. 139-168 Downloads
Ervin L. Black, Thomas A. Carnes, Tomas Jandik and B. Charlene Henderson
The Relevance of Target Accounting Quality to the Long‐Term Success of Cross‐Border Mergers pp. 139-168 Downloads
Ervin L. Black, Thomas A. Carnes, Tomas Jandik and B. Charlene Henderson
The Effect of Corporate Status on External Audit Fees: Evidence From the UK pp. 169-201 Downloads
Mark Clatworthy and Michael Peel
Auditor Fees, Market Microstructure, and Firm Transparency pp. 202-221 Downloads
Bartley R. Danielsen, Robert A. Van Ness and Richard S. Warr
The Association of R&D and Capital Expenditures with Subsequent Earnings Variability pp. 222-246 Downloads
Eli Amir, Yanling Guan and Gilad Livne
Ownership, Investor Protection and Earnings Expectations pp. 247-268 Downloads
Christina Dargenidou, Stuart McLeay and Ivana Raonic
Who Trades Around Earnings Announcements? Evidence from TORQ Data pp. 269-291 Downloads
Malay K. Dey and B. Radhakrishna (Radha)
Causes and Consequences of the Relation Between Split‐Adjusted Share Prices and Subsequent Stock Returns pp. 292-312 Downloads
William D. Brown and Ray J. Pfeiffer
Arbitrage Bounds and the Time Series Properties of the Discount on UK Closed‐End Mutual Funds pp. 313-330 Downloads
Laurence Copeland
Is there a Difference? The Performance Characteristics of SRI Equity Indices pp. 331-348 Downloads
Michael Schröder
The Market Quality of Dealer versus Hybrid Markets: The Case of Moderately Liquid Securities pp. 349-373 Downloads
Hung‐Neng Lai
Liquidity Commonality in the London Stock Exchange pp. 374-388 Downloads
Emilios C. Galariotis and Evangelos Giouvris
Bank Monitoring and Environmental Risk pp. 389-401 Downloads
Sebouh Aintablian, Patricia A. Mcgraw and Gordon S. Roberts

2007, volume 34, issue 1-2

The Usefulness of Book-to-Market and ROE Expectations for Explaining UK Stock Returns pp. 1-32 Downloads
Colin Clubb and Mounir Naffi
Long-Term Performance Following Rights Issues and Open Offers in the UK pp. 33-64 Downloads
Proches Ngatuni, John Capstaff and Andrew Marshall
The Disparate Nature of Targeted Repurchases: Evidence from Long-Run Performance pp. 65-77 Downloads
Saeyoung Chang and Michael J. Sullivan
The Long Run Share Price Performance of Malaysian Initial Public Offerings (IPOs) pp. 78-110 Downloads
Nurwati A. Ahmad-Zaluki, Kevin Campbell and Alan Goodacre
Corporate Financial Control Mechanisms and Firm Performance: The Case of Value-Based Management Systems pp. 111-138 Downloads
Harley E. Ryan and Emery A. Trahan
The Relevance of Target Accounting Quality to the Long-Term Success of Cross-Border Mergers pp. 139-168 Downloads
Ervin L. Black, Thomas A. Carnes, Tomas Jandik and B. Charlene Henderson
The Effect of Corporate Status on External Audit Fees: Evidence From the UK pp. 169-201 Downloads
Mark Clatworthy and Michael Peel
Auditor Fees, Market Microstructure, and Firm Transparency pp. 202-221 Downloads
Bartley R. Danielsen, Robert A. Van Ness and Richard S. Warr
The Association of R&D and Capital Expenditures with Subsequent Earnings Variability pp. 222-246 Downloads
Eli Amir, Yanling Guan and Gilad Livne
Ownership, Investor Protection and Earnings Expectations pp. 247-268 Downloads
Christina Dargenidou, Stuart McLeay and Ivana Raonic
Who Trades Around Earnings Announcements? Evidence from TORQ Data pp. 269-291 Downloads
Malay K. Dey and B. Radhakrishna (Radha)
Causes and Consequences of the Relation Between Split-Adjusted Share Prices and Subsequent Stock Returns pp. 292-312 Downloads
William D. Brown and Ray J. Pfeiffer
Arbitrage Bounds and the Time Series Properties of the Discount on UK Closed-End Mutual Funds pp. 313-330 Downloads
Laurence Copeland
Is there a Difference? The Performance Characteristics of SRI Equity Indices pp. 331-348 Downloads
Michael Schröder
The Market Quality of Dealer versus Hybrid Markets: The Case of Moderately Liquid Securities pp. 349-373 Downloads
Hung-Neng Lai
Liquidity Commonality in the London Stock Exchange pp. 374-388 Downloads
Emilios C. Galariotis and Evangelos Giouvris
Bank Monitoring and Environmental Risk pp. 389-401 Downloads
Sebouh Aintablian, Patricia A. Mcgraw and Gordon S. Roberts
Page updated 2020-07-09