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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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2006, volume 33, issue 9‐10

The Small World of Corporate Boards pp. 1321-1343 Downloads
Martin J. Conyon and Mark R. Muldoon
The Role of Risk Management and Governance in Determining Audit Demand pp. 1344-1367 Downloads
W. Robert Knechel and Marleen Willekens
Waiving Technical Default: The Role of Agency Costs and Bank Regulations pp. 1368-1389 Downloads
Hassan R. HassabElnaby
Leases with Purchase Options and Double Moral Hazard pp. 1390-1401 Downloads
Derek K.Y. Chau, Michael Firth and Bin Srinidhi
Corporate Financing Decisions: UK Survey Evidence pp. 1402-1434 Downloads
Vivien Beattie, Alan Goodacre and Sarah Jane Thomson
Value Gains on Flotation and IPO Underpricing pp. 1435-1459 Downloads
Paula Hill and Nicholas Wilson
A Tournament Model of Fund Management pp. 1460-1483 Downloads
Daniella Acker and Nigel W. Duck
Seasonality, Market Timing and Performance Amongst Benchmarks and Mutual Fund Evaluation pp. 1484-1507 Downloads
Juan C. Matallín‐Sáez
The Diversification Puzzle: Revisiting the Value Impact of Diversification for UK Firms pp. 1508-1534 Downloads
Edel Barnes and Gael Hardie‐Brown
House Prices, Fundamentals and Bubbles pp. 1535-1555 Downloads
Angela Black, Patricia Fraser and Martin Hoesli
Return and Volatility Spillovers Between Large and Small Stocks in the UK pp. 1556-1571 Downloads
Richard Harris and Anirut Pisedtasalasai
Intraday Price Discovery in the DJIA Index Markets pp. 1572-1585 Downloads
Yiuman Tse, Paramita Bandyopadhyay and Yang‐Pin Shen
Mean Reversion and the Distribution of United Kingdom Stock Index Returns pp. 1586-1609 Downloads
David Ashton and Mark Tippett
Structural Changes in Expected Stock Returns Relationships: Evidence from ASE pp. 1610-1628 Downloads
Evangelos Karanikas, George Leledakis and Elias Tzavalis
An Examination of the Equity Market Response to The Gramm‐Leach‐Bliley Act Across Commercial Banking, Investment Banking, and Insurance Firms pp. 1629-1649 Downloads
H. Semih Yildirim, Seung‐Woog (Austin) Kwag and M. Cary Collins
Book‐Tax Differences and Inland Revenue Audit Adjustments in New Zealand pp. 1650-1667 Downloads
Jennie Cho, Jilnaught Wong and Norman Wong

2006, volume 33, issue 9-10

The Small World of Corporate Boards pp. 1321-1343 Downloads
Martin Conyon and Mark R. Muldoon
The Role of Risk Management and Governance in Determining Audit Demand pp. 1344-1367 Downloads
W. Robert Knechel and Marleen Willekens
Waiving Technical Default: The Role of Agency Costs and Bank Regulations pp. 1368-1389 Downloads
Hassan R. HassabElnaby
Leases with Purchase Options and Double Moral Hazard pp. 1390-1401 Downloads
Derek K.Y. Chau, Michael Firth and Bin Srinidhi
Corporate Financing Decisions: UK Survey Evidence pp. 1402-1434 Downloads
Vivien Beattie, Alan Goodacre and Sarah Jane Thomson
Value Gains on Flotation and IPO Underpricing pp. 1435-1459 Downloads
Paula Hill and Nicholas Wilson
A Tournament Model of Fund Management pp. 1460-1483 Downloads
Daniella Acker and Nigel W. Duck
Seasonality, Market Timing and Performance Amongst Benchmarks and Mutual Fund Evaluation pp. 1484-1507 Downloads
Juan C. Matallín-Sáez
The Diversification Puzzle: Revisiting the Value Impact of Diversification for UK Firms pp. 1508-1534 Downloads
Edel Barnes and Gael Hardie-Brown
House Prices, Fundamentals and Bubbles pp. 1535-1555 Downloads
Angela Black, Patricia Fraser and Martin Hoesli
Return and Volatility Spillovers Between Large and Small Stocks in the UK pp. 1556-1571 Downloads
Richard Harris and Anirut Pisedtasalasai
Intraday Price Discovery in the DJIA Index Markets pp. 1572-1585 Downloads
Yiuman Tse, Paramita Bandyopadhyay and Yang-Pin Shen
Mean Reversion and the Distribution of United Kingdom Stock Index Returns pp. 1586-1609 Downloads
David Ashton and Mark Tippett
Structural Changes in Expected Stock Returns Relationships: Evidence from ASE pp. 1610-1628 Downloads
Evangelos Karanikas, George Leledakis and Elias Tzavalis
An Examination of the Equity Market Response to The Gramm-Leach-Bliley Act Across Commercial Banking, Investment Banking, and Insurance Firms pp. 1629-1649 Downloads
H. Semih Yildirim, Seung-Woog (Austin) Kwag and M. Cary Collins
Book-Tax Differences and Inland Revenue Audit Adjustments in New Zealand pp. 1650-1667 Downloads
Jennie Cho, Jilnaught Wong and Norman Wong

2006, volume 33, issue 7‐8

Staging of Venture Financing, Investor Opportunism and Patent Law pp. 939-960 Downloads
Jochen Bigus
The Free Cash Flow Anomaly Revisited: Finnish Evidence pp. 961-978 Downloads
Annukka Jokipii and Sami Vähämaa
Why do Underwriters Charge Low Underwriting Fees for Initial Public Offerings in Taiwan? pp. 979-1005 Downloads
Hsuan‐Chi Chen, Robert C. W. Fok and Yu‐Jen Wang
The Interrelationship Between Managerial Ownership and Board Structure pp. 1006-1033 Downloads
M. Ameziane Lasfer
Corporate Governance Structure and Performance of Malaysian Listed Companies pp. 1034-1062 Downloads
Roszaini Haniffa and Mohammad Hudaib
The Long‐Term Price‐Earnings Ratio pp. 1063-1086 Downloads
Keith Anderson and Chris Brooks
An International Analysis of Historical and Forecast Earnings in Accounting‐Based Valuation Models pp. 1087-1109 Downloads
Ran Barniv and Mark Myring
Testing the Information Set Perspective of UK Financial Reporting Standard No.3: Reporting Financial Performance pp. 1110-1141 Downloads
Stephen Lin
Empirical Evidence on the Role of Trading Suspensions in Disseminating New Information to the Capital Market pp. 1142-1167 Downloads
Peter-Jan Engelen and Rezaul Kabir
Voluntary Environmental Disclosures by Large UK Companies pp. 1168-1188 Downloads
Stephen Brammer and Stephen Pavelin
Debt Reclassification and Capital Market Consequences pp. 1189-1212 Downloads
Jeffrey D. Gramlich, William J. Mayew and Mary Lea McAnally
The Conditional Relationship Between Beta and Returns: A Reassessment pp. 1213-1239 Downloads
Mark C. Freeman and Cherif Guermat
Seasonality in Fund Performance: An Examination of the Portfolio Holdings and Trades of Investment Managers pp. 1240-1266 Downloads
David Gallagher and Matt Pinnuck
How is Futures Trading Affected by the Move to a Computerized Trading System? Lessons from the LIFFE FTSE 100 Contract pp. 1267-1297 Downloads
Christopher L. Gilbert and Herbert A. Rijken
Pricing the Credit Risk of Secured Debt and Financial Leasing pp. 1298-1320 Downloads
Marco Realdon

2006, volume 33, issue 7-8

Staging of Venture Financing, Investor Opportunism and Patent Law pp. 939-960 Downloads
Jochen Bigus
The Free Cash Flow Anomaly Revisited: Finnish Evidence pp. 961-978 Downloads
Annukka Jokipii and Sami Vähämaa
Why do Underwriters Charge Low Underwriting Fees for Initial Public Offerings in Taiwan? pp. 979-1005 Downloads
Hsuan-Chi Chen, Robert C. W. Fok and Yu-Jen Wang
The Interrelationship Between Managerial Ownership and Board Structure pp. 1006-1033 Downloads
Meziane Lasfer
Corporate Governance Structure and Performance of Malaysian Listed Companies pp. 1034-1062 Downloads
Roszaini Haniffa and Mohammad Hudaib
The Long-Term Price-Earnings Ratio pp. 1063-1086 Downloads
Keith Anderson and Chris Brooks
An International Analysis of Historical and Forecast Earnings in Accounting-Based Valuation Models pp. 1087-1109 Downloads
Ran Barniv and Mark Myring
Testing the Information Set Perspective of UK "Financial Reporting Standard No.3: Reporting Financial Performance" pp. 1110-1141 Downloads
Stephen Lin
Empirical Evidence on the Role of Trading Suspensions in Disseminating New Information to the Capital Market pp. 1142-1167 Downloads
Peter-Jan Engelen and Rezaul Kabir
Voluntary Environmental Disclosures by Large UK Companies pp. 1168-1188 Downloads
Stephen Brammer and Stephen Pavelin
Debt Reclassification and Capital Market Consequences pp. 1189-1212 Downloads
Jeffrey D. Gramlich, William J. Mayew and Mary Lea McAnally
The Conditional Relationship Between Beta and Returns: A Reassessment pp. 1213-1239 Downloads
Mark C. Freeman and Cherif Guermat
Seasonality in Fund Performance: An Examination of the Portfolio Holdings and Trades of Investment Managers pp. 1240-1266 Downloads
David Gallagher and Matt Pinnuck
How is Futures Trading Affected by the Move to a Computerized Trading System? Lessons from the LIFFE FTSE 100 Contract pp. 1267-1297 Downloads
Christopher L. Gilbert and Herbert A. Rijken
Pricing the Credit Risk of Secured Debt and Financial Leasing pp. 1298-1320 Downloads
Marco Realdon

2006, volume 33, issue 5‐6

Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises pp. 633-652 Downloads
David Burgstahler and Michael Eames
Accruals Management to Achieve Earnings Benchmarks: A Comparison of Pre‐managed Profit and Loss Firms pp. 653-670 Downloads
Abhijit Barua, Joseph Legoria and Jacquelyn Sue Moffitt
Managing Earnings with Intercorporate Investments pp. 671-695 Downloads
Øyvind Bøhren and Jørgen Haug
Intra‐Industry Effects of Earnings Restatements Due to Accounting Irregularities pp. 696-714 Downloads
Tan Xu, Mohammad Najand and Douglas Ziegenfuss
Non‐audit Services and Auditor Independence: New Zealand Evidence pp. 715-734 Downloads
David Hay, Robert Knechel and Vivian Li
The Price Impacts of Open Market Repurchase Trades pp. 735-752 Downloads
William J. McNally, Brian F. Smith and Thomas Barnes
Decimal Pricing and Information‐Based Trading: Tick Size and Informational Efficiency of Asset Price pp. 753-766 Downloads
Xin Zhao and Kee H. Chung
The Effect of the Private Securities Litigation Reform Act on Analyst Forecast Properties: The Impact of Firm Size and Growth Opportunities pp. 767-792 Downloads
Sidney Leung and Bin Srinidhi
Voluntary Disclosure of Information in a Setting in which Endowment of Information has Productive Value pp. 793-815 Downloads
Pascal Frantz and Norvald Instefjord
An Exploration of the Conditional Timing Performance of UK Unit Trusts pp. 816-838 Downloads
Alistair Byrne, Jonathan Fletcher and Patricia Ntozi
Short‐term Contrarian Strategies in the London Stock Exchange: Are They Profitable? Which Factors Affect Them? pp. 839-867 Downloads
Antonios Antoniou, Emilios C. Galariotis and Spyros I. Spyrou
The Impact on IPO Performance of More Stringent Listing Rules with a Pre‐listing Earnings Requirement: Evidence from Hong Kong pp. 868-884 Downloads
Wai‐yan Cheng, Yan‐leung Cheung and Yuen‐ching Tse
Risk and Return Around Bond Rating Changes: New Evidence From the Spanish Stock Market pp. 885-908 Downloads
Pilar Abad‐Romero and M. Dolores Robles‐Fernandez
Corporate Failure Prediction Modeling: Distorted by Business Groups' Internal Capital Markets? pp. 909-931 Downloads
Nico Dewaelheyns and Cynthia Van Hulle
The Price of UK Commercial Credit Lines: A Research Note pp. 932-938 Downloads
Aoife Hanley, Christine Ennew and Martin Binks

2006, volume 33, issue 5-6

Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises pp. 633-652 Downloads
David Burgstahler and Michael Eames
Accruals Management to Achieve Earnings Benchmarks: A Comparison of Pre-managed Profit and Loss Firms pp. 653-670 Downloads
Abhijit Barua, Joseph Legoria and Jacquelyn Sue Moffitt
Managing Earnings with Intercorporate Investments pp. 671-695 Downloads
Øyvind Bøhren and Jørgen Haug
Intra-Industry Effects of Earnings Restatements Due to Accounting Irregularities pp. 696-714 Downloads
Tan Xu, Mohammad Najand and Douglas Ziegenfuss
Non-audit Services and Auditor Independence: New Zealand Evidence pp. 715-734 Downloads
David Hay, Robert Knechel and Vivian Li
The Price Impacts of Open Market Repurchase Trades pp. 735-752 Downloads
William J. McNally, Brian F. Smith and Thomas Barnes
Decimal Pricing and Information-Based Trading: Tick Size and Informational Efficiency of Asset Price pp. 753-766 Downloads
Xin Zhao and Kee H. Chung
The Effect of the Private Securities Litigation Reform Act on Analyst Forecast Properties: The Impact of Firm Size and Growth Opportunities pp. 767-792 Downloads
Sidney Leung and Bin Srinidhi
Voluntary Disclosure of Information in a Setting in which Endowment of Information has Productive Value pp. 793-815 Downloads
Pascal Frantz and Norvald Instefjord
An Exploration of the Conditional Timing Performance of UK Unit Trusts pp. 816-838 Downloads
Alistair Byrne, Jonathan Fletcher and Patricia Ntozi
Short-term Contrarian Strategies in the London Stock Exchange: Are They Profitable? Which Factors Affect Them? pp. 839-867 Downloads
Antonios Antoniou, Emilios C. Galariotis and Spyros Spyrou
The Impact on IPO Performance of More Stringent Listing Rules with a Pre-listing Earnings Requirement: Evidence from Hong Kong pp. 868-884 Downloads
Wai-yan Cheng, Yan-leung Cheung and Yuen-ching Tse
Risk and Return Around Bond Rating Changes: New Evidence From the Spanish Stock Market pp. 885-908 Downloads
Pilar Abad and M. Dolores Robles-Fernandez
Corporate Failure Prediction Modeling: Distorted by Business Groups' Internal Capital Markets? pp. 909-931 Downloads
Nico Dewaelheyns and Cynthia Van Hulle
The Price of UK Commercial Credit Lines: A Research Note pp. 932-938 Downloads
Aoife Hanley, Christine Ennew and Martin Binks

2006, volume 33, issue 3‐4

Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased? pp. 329-373 Downloads
Holger Daske
Use of Forecasts of Earnings to Estimate and Compare Cost of Capital Across Regimes pp. 374-394 Downloads
Peter Easton
Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? pp. 395-417 Downloads
Kazbi Soonawalla
Discussion of Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? pp. 418-421 Downloads
Wayne R. Landsman
Do Better‐Governed Australian Firms Make More Informative Disclosures? pp. 422-450 Downloads
Wendy Beekes and Philip Brown
Discussion of‘Do Better‐Governed Australian Firms Make More Informative Disclosures?’ pp. 451-458 Downloads
Colin Clubb
Board Share‐Ownership and Takeover Performance pp. 459-510 Downloads
Andy Cosh, Paul M. Guest and Alan Hughes
Discussion of Board Share‐Ownership and Takeover Performance pp. 511-516 Downloads
Nicholas J. Collett
Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada pp. 517-543 Downloads
Walid Ben‐Amar and Paul Andre
Discussion of Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada pp. 544-549 Downloads
Meziane Lasfer
Explaining the Short‐ and Long‐Term IPO Anomalies in the US by R&D pp. 550-579 Downloads
Re‐Jin Guo, Baruch Lev and Charles Shi
Discussion of Explaining the Short‐ and Long‐Term IPO Anomalies in the US by R&D pp. 580-586 Downloads
Maria C. A. Balatbat
Short Sales Constraints and Momentum in Stock Returns pp. 587-615 Downloads
Ashiq Ali and Mark A. Trombley
Discussion of Short Sales Constraints and Momentum in Stock Returns pp. 616-631 Downloads
Steve Thomas

2006, volume 33, issue 3-4

Economic Benefits of Adopting IFRS or US-GAAP - Have the Expected Cost of Equity Capital Really Decreased? pp. 329-373 Downloads
Holger Daske
Use of Forecasts of Earnings to Estimate and Compare Cost of Capital Across Regimes pp. 374-394 Downloads
Peter Easton
Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? pp. 395-417 Downloads
Kazbi Soonawalla
"Discussion of" Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? pp. 418-421 Downloads
Wayne R. Landsman
Do Better-Governed Australian Firms Make More Informative Disclosures? pp. 422-450 Downloads
Wendy Beekes and Philip Brown
Discussion of"'Do Better-Governed Australian Firms Make More Informative Disclosures? pp. 451-458 Downloads
Colin Clubb
Board Share-Ownership and Takeover Performance pp. 459-510 Downloads
Andy Cosh, Paul Guest and Alan Hughes
"Discussion of" Board Share-Ownership and Takeover Performance pp. 511-516 Downloads
Nicholas J. Collett
Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada pp. 517-543 Downloads
Walid Ben-Amar and Paul Andre
"Discussion of" Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada pp. 544-549 Downloads
Meziane Lasfer
Explaining the Short- and Long-Term IPO Anomalies in the US by R&D pp. 550-579 Downloads
Re-Jin Guo, Baruch Lev and Charles Shi
"Discussion of" Explaining the Short- and Long-Term IPO Anomalies in the US by R&D pp. 580-586 Downloads
Maria C. A. Balatbat
Short Sales Constraints and Momentum in Stock Returns pp. 587-615 Downloads
Ashiq Ali and Mark A. Trombley
"Discussion of" Short Sales Constraints and Momentum in Stock Returns pp. 616-631 Downloads
Steve Thomas

2006, volume 33, issue 1‐2

Accruals, Cash Flows and the Post‐Earnings‐Announcement Drift pp. 1-25 Downloads
Lakshmanan Shivakumar
CEO Stock Options and Equity Risk Incentives pp. 26-44 Downloads
Melissa A. Williams and Ramesh Rao
The Seasoned‐Equity Issues of UK Firms: Market Reaction and Issuance Method Choice pp. 45-78 Downloads
Edel Barnes and Martin Walker
The Strategy of Going Public: How UK Firms Choose Their Listing Contracts pp. 79-101 Downloads
Marc Goergen, Arif Khurshed and Ram Mudambi
Ownership Structure and IPO Underpricing pp. 102-126 Downloads
Paula Hill
How Do Different Types of Investors React to New Earnings Information? pp. 127-144 Downloads
Anders Ekholm
How Investors Trade Around Interim Earnings Announcements pp. 145-178 Downloads
Markku Vieru, Jukka Perttunen and Hannu Schadewitz
Investment Horizon Effects pp. 179-202 Downloads
Javier Gil‐Bazo
The Real Options Component of Firm Market Value: The Case of the Technological Corporation pp. 203-219 Downloads
Pablo De Andrés‐Alonso, Valentín Azofra‐Palenzuela and Gabriel De La Fuente‐Herrero
The Market Value of UK Dividends From Shares With Differing Entitlements pp. 220-244 Downloads
Seth Armitage, Lynn Hodgkinson and Graham Partington
Efficiency and Stock Performance in European Banking pp. 245-262 Downloads
Elena Beccalli, Barbara Casu and Claudia Girardone
Real‐Time Risk Pricing Over the Business Cycle: Some Evidence for the UK pp. 263-283 Downloads
Kevin P. Evans and Alan E. H. Speight
Bank Equity Investments: Reducing Agency Costs or Buying Undervalued Firms? The Information Effects pp. 284-304 Downloads
Francisco González
On the Determinants and Dynamics of Trade Credit Use: Empirical Evidence from Business Start‐ups pp. 305-328 Downloads
Nancy Huyghebaert

2006, volume 33, issue 1-2

Accruals, Cash Flows and the Post-Earnings-Announcement Drift pp. 1-25 Downloads
Lakshmanan Shivakumar
CEO Stock Options and Equity Risk Incentives pp. 26-44 Downloads
Melissa A. Williams and Ramesh Rao
The Seasoned-Equity Issues of UK Firms: Market Reaction and Issuance Method Choice pp. 45-78 Downloads
Edel Barnes and Martin Walker
The Strategy of Going Public: How UK Firms Choose Their Listing Contracts pp. 79-101 Downloads
Marc Goergen, Arif Khurshed and Ram Mudambi
Ownership Structure and IPO Underpricing pp. 102-126 Downloads
Paula Hill
How Do Different Types of Investors React to New Earnings Information? pp. 127-144 Downloads
Anders Ekholm
How Investors Trade Around Interim Earnings Announcements pp. 145-178 Downloads
Markku Vieru, Jukka Perttunen and Hannu Schadewitz
Investment Horizon Effects pp. 179-202 Downloads
Javier Gil-Bazo
The Real Options Component of Firm Market Value: The Case of the Technological Corporation pp. 203-219 Downloads
Pablo de Andrés-Alonso, Valentín Azofra-Palenzuela and Gabriel de la Fuente-Herrero
The Market Value of UK Dividends From Shares With Differing Entitlements pp. 220-244 Downloads
Seth Armitage, Lynn Hodgkinson and Graham Partington
Efficiency and Stock Performance in European Banking pp. 245-262 Downloads
Elena Beccalli, Barbara Casu and Claudia Girardone
Real-Time Risk Pricing Over the Business Cycle: Some Evidence for the UK pp. 263-283 Downloads
Kevin P. Evans and Alan E. H. Speight
Bank Equity Investments: Reducing Agency Costs or Buying Undervalued Firms? The Information Effects pp. 284-304 Downloads
Francisco González
On the Determinants and Dynamics of Trade Credit Use: Empirical Evidence from Business Start-ups pp. 305-328 Downloads
Nancy Huyghebaert
Page updated 2020-07-07