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Content
January 2012, Volume 39, Issue 1-2
- 35-59 A Simple Model Relating Accruals to Risk, and its Implications for the Accrual Anomaly
by Mozaffar Khan - 60-81 Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand
by W. Robert Knechel & Divesh S. Sharma & Vineeta D. Sharma - 82-112 CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts
by Vivek Mande & Myungsoo Son - 113-140 Bank Lending Networks, Experience, Reputation, and Borrowing Costs: Empirical Evidence from the French Syndicated Lending Market
by Christophe J. Godlewski & Bulat Sanditov & Thierry Burger-Helmchen - 141-164 Pre-IPO Acquirers’ Issuance Cost and Long-Run Performance: Do Their M&A Disclosures Matter?
by Junming Hsu & Weiju Young & Hsin-Yi Wang - 165-192 Why Do Firms Go Public? The Role of the Product Market
by Abe de Jong & Carel A. Huijgen & Teye A. Marra & Peter Roosenboom - 193-228 Wealth Effects of Credit Risk Securitization in European Banking
by Andr Uhde & Christian Farruggio & Tobias C. Michalak - 229-263 Credit Rating Migration Risk and Business Cycles
by Fei Fei & Ana-Maria Fuertes & Elena Kalotychou - 264-288 Is there Really No Conglomerate Discount?
by Manuel Ammann & Daniel Hoechle & Markus Schmid
November 2011, Volume 38, Issue 9-10
- 1053-1095 Changes in Option-Based Compensation Around the Issuance of SFAS 123R
by Lawrence D. Brown & Yen-Jung Lee - 1096-1122 The Direct Relevance of Accounting Information for Credit Default Swap Pricing
by George Batta - 1123-1155 Another Specification of Ohlson's ‘Other Information’ Term for the Earnings/Returns Association: Theory and Some Evidence
by Kathryn E. Easterday & Pradyot K. Sen & Jens A. Stephan - 1156-1183 Fundamental Analysis, Institutional Investment, and Limits to Arbitrage
by Yanfeng Xue & May H. Zhang - 1184-1208 Is Management Quality Value Relevant?
by Vineet Agarwal & Richard Taffler & Mike Brown - 1209-1237 Do Internet Stock Message Boards Influence Trading? Evidence from Heavily Discussed Stocks with No Fundamental News
by Sanjiv Sabherwal & Salil K. Sarkar & Ying Zhang - 1238-1261 Board Size, Corporate Information Environment and Cost of Capital
by Arun Upadhyay & Ram Sriram - 1262-1289 Long Term Performance and Choice of SEO Method by UK Firms
by John Capstaff & Jonathan Fletcher - 1290-1310 An Examination of Dynamic Trading Stategies in UK and US Stock Returns
by Jonathan Fletcher
September 2011, Volume 38, Issue 7-8
- 765-793 Defence Measures and Earnings Management in an Owner Dominant Context
by Carolina Bona-Sánchez & Jerónimo Pérez-Alemán & Domingo J. Santana-Martín - 794-812 Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China
by Liu Wang & Kenneth Yung - 813-841 The Long-Term Performance and Failure Risk of Firms Cited in the US SEC's Accounting and Auditing Enforcement Releases
by Fei Leng & Ehsan H. Feroz & Zhiyan Cao & Sergio V. Davalos - 842-860 Fundamental Information in Technical Trading Strategies
by Ute Bonenkamp & Carsten Homburg & Alexander Kempf - 861-886 Determinants of Analysts’ Dropped Coverage Decision: The Role of Analyst Incentives, Experience, and Accounting Fundamentals
by John Shon & Susan M. Young - 887-914 Inefficient Investment and the Diversification Discount: Evidence from Corporate Asset Purchases
by Sheng-Syan Chen & I-Ju Chen - 915-944 Asset Substitution and Debt Renegotiation
by Christian Riis Flor - 945-986 Staying Power of UK Buy-Outs
by Ranko Jelic - 987-1015 Board Characteristics and Profit Efficiency in the United Kingdom Life Insurance Industry
by Philip Hardwick & Mike Adams & Hong Zou - 1016-1052 Household Liquidity and Incremental Financing Decisions: Theory and Evidence
by M. Ricardo Cunha & Bart M. Lambrecht & Grzegorz Pawlina
June 2011, Volume 38, Issue 5-6
- 473-504 Accruals, Disclosure and the Pricing of Future Earnings in the European Market
by Christina Dargenidou & Stuart McLeay & Ivana Raonic - 505-535 The Abnormal Earnings Growth Model, Two Exogenous Discount Rates, and Taxes
by L. Peter Jennergren & Kenth Skogsvik - 536-573 Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings
by David Veenman & Allan Hodgson & Bart Van Praag & Wei Zhang - 574-600 Identifying Consensus Analysts’ Earnings Forecasts that Correctly and Incorrectly Predict an Earnings Increase
by Matthew M. Wieland - 601-627 Why Do Companies Pay Stock Dividends? The Case of Bonus Distributions in an Inflationary Environment
by Cahit Adaoglu & Meziane Lasfer - 628-656 Stock Market Driven Acquisitions versus the Q Theory of Takeovers: The UK Evidence
by Xiao Gang Bi & Alan Gregory - 657-683 Improved Inference in Regression with Overlapping Observations
by Mark Britten-Jones & Anthony Neuberger & Ingmar Nolte - 684-712 Overconfidence Among Professional Investors: Evidence from Mutual Fund Managers
by Alexander Puetz & Stefan Ruenzi - 713-739 Risk Aversion with Local Risk Seeking and Stock Returns: Evidence from the UK Market
by Konstantinos Kassimatis - 740-764 Getting Real with Real Options: A Utility–Based Approach for Finite–Time Investment in Incomplete Markets
by M. R. Grasselli
April 2011, Volume 38, Issue 3-4
- 289-333 Mandatory IFRS Adoption and Accounting Quality of European Banks
by Gunther Gebhardt & Zoltan Novotny-Farkas - 334-363 Do Customer Acquisition Cost, Retention and Usage Matter to Firm Performance and Valuation?
by Gilad Livne & Ana Simpson & Eli Talmor - 364-394 The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US
by Ross Jennings & Ana Marques - 395-412 The Valuation Differences Between Stock Option and Restricted Stock Grants for US Firms
by James H. Irving & Wayne R. Landsman & Bradley P. Lindsey - 413-445 VC Board Representation and Performance of US IPOs
by Salim Chahine & Marc Goergen - 446-471 The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: US Evidence
by Bjorn N. Jorgensen & Yong Gyu Lee & Yong Keun Yoo
January 2011, Volume 38, Issue 1-2
- 1-33 Capital Allocation and Timely Accounting Recognition of Economic Losses
by Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith - 34-57 The Market's Reaction to Unexpected Earnings Thresholds
by Don Herrmann & Ole-Kristian Hope & Jeff L. Payne & Wayne B. Thomas - 58-94 The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?
by Vasiliki Athanasakou & Norman C. Strong & Martin Walker - 95-118 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?
by Yuan Xie - 119-144 The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent?
by Andreas Simon & Asher Curtis - 145-164 The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets
by Bo-Göran Ekholm & Jan Wallin - 165-197 Corporate Governance Quality, Audit Fees and Non-Audit Services Fees
by Mahbub Zaman & Mohammed Hudaib & Roszaini Haniffa - 198-224 Institutional Dividend Clienteles Under an Imputation Tax System
by Aelee Jun & David R. Gallagher & Graham H. Partington - 225-258 Leverage, Debt Maturity and Firm Investment: An Empirical Analysis
by Viet A. Dang - 259-287 Financial Frictions, Bank Efficiency and Risk: Evidence from the Eurozone
by Georgios E. Chortareas & Claudia Girardone & Alexia Ventouri
November 2010, Volume 37, Issue 9‐10
- 1027-1056 When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements
by Linda Hughen - 1057-1093 Web‐Based Non‐Financial Disclosure and Cost of Finance
by Raf Orens & Walter Aerts & Denis Cormier - 1094-1114 Robustness of Judicial Decisions to Valuation‐Method Innovation: An Exploratory Empirical Study
by Feng Chen & Kenton K. Yee & Yong Keun Yoo - 1115-1144 Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market
by Her‐Jiun Sheu & Huimin Chung & Chih‐Liang Liu - 1145-1176 Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence
by Aloke Ghosh & Antonio Marra & Doocheol Moon - 1177-1217 Target Price Accuracy in Equity Research
by Stefano Bonini & Laura Zanetti & Roberto Bianchini & Antonio Salvi - 1218-1247 Compensation Vega, Deregulation, and Risk‐Taking: Lessons from the US Banking Industry
by Mohamed Belkhir & Abdelaziz Chazi - 1248-1280 CEO Risk Incentives and Corporate Cash Holdings
by Zhenxu Tong - 1281-1308 Governance and Politics: Regulating Independence and Diversity in the Board Room
by ØYvind Bøhren & R. Øystein Strøm - 1309-1347 The Market Impact of Relative Agency Activity in the Sovereign Ratings Market
by Paula Hill & Robert Faff - 1348-1389 Comparing Different Economic Linkages Among Commodity Futures
by Michael T. Chng
July 2010, Volume 37, Issue 7‐8
- 763-791 Changes in Unrecognised Deferred Tax Accruals from Carry‐Forward Losses: Earnings Management or Signalling?
by Kathleen Herbohn & Irene Tutticci & Pui See Khor - 792-814 Method‐Shifting in Aggressive Earnings Reporting: The Case of the US Software Industry's Response to New US Regulation
by Ke Zhong & Robert B. Welker & Donald W. Gribbin - 815-840 Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect
by Akinobu Shuto & Tomomi Takada - 841-865 Informed Investors and the Internet
by Amir Rubin & Eran Rubin - 866-904 Tax‐Induced Dividend Capturing
by Oliver Zhen Li - 905-928 Information Risk and Underwriter Switching in SEOs: Evidence from China
by Wei Luo & Pingui Rao & Heng Yue - 929-949 Investment Timing when External Financing is Costly
by Stefan Hirth & Marliese Uhrig‐Homburg - 950-978 The Information Content of Abnormal Trading Volume
by Emanuele Bajo - 979-1007 Market Timing the Trading of International Mutual Funds: Weekend, Weekday and Serial Correlation Strategies
by M. Imtiaz Mazumder & Edward M. Miller & Oscar A. Varela - 1008-1025 International Dynamic Asset Allocation and Return Predictability
by Devraj Basu & Roel Oomen & Alexander Stremme
June 2010, Volume 37, Issue 5‐6
- 495-517 Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership
by Bok Baik & Wooseok Choi - 518-537 Accounting Conservatism and Transitory Earnings in Value and Growth Strategies
by Mattias Hamberg & Jiri Novak - 538-559 Corporate Debt Financing and Earnings Quality
by Aloke (Al) Ghosh & Doocheol Moon - 560-590 Option Market Efficiency and Analyst Recommendations
by James S. Doran & Andy Fodor & Kevin Krieger - 591-611 Divestment, Entrepreneurial Incentives, and the Life Cycle of the Firm
by Wolf Wagner - 612-647 UK IPOs: Long Run Returns, Behavioural Timing and Pseudo Timing
by Alan Gregory & Cherif Guermat & Fawaz Al‐Shawawreh - 648-667 Corporate Governance and Dividend Policy: Shareholders’ Protection or Expropriation?
by Fodil Adjaoud & Walid Ben‐Amar - 668-686 Present Value Model, Bubbles and Returns Predictability: Sector‐Level Evidence
by David G. McMillan - 687-714 Determinants of Takeover Premium in Cash Offers: An Option Pricing Approach
by Sudi Sudarsanam & Ghulam Sorwar - 715-736 Taxation and the Early Exercise of Call Options
by Karen Alpert - 737-761 The Limits to Minimum‐Variance Hedging
by Richard D. F. Harris & Jian Shen & Evarist Stoja
April 2010, Volume 37, Issue 3‐4
- 291-321 The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs
by Nilabhra Bhattacharya & Elizabeth Demers & Philip Joos - 322-331 Discussion of The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs
by Ana Simpson - 332-355 How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports
by Michael Ettredge & Susan Scholz & Kevin R. Smith & Lili Sun - 356-368 Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports
by Jan Barton - 369-407 To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements
by Adriana Korczak & Piotr Korczak & Meziane Lasfer - 408-421 Discussion of To Trade or Not To Trade: The Strategic Trading of Insiders around News Announcements
by Ian Tonks - 422-448 Block Buying and Choice of Issue Method in UK Seasoned Equity Offers
by Seth Armitage - 449-455 Discussion of Block Buying and Choice of Issue Method in UK Seasoned Equity Offers
by David Hillier - 456-485 The Impact of Dual Class Structure on Earnings Management Activities
by Van Thuan Nguyen & Li Xu - 486-494 Discussion of The Impact of Dual Class Structure on Earnings Management Activities
by Vasiliki E. Athanasakou
January 2010, Volume 37, Issue 1‐2
- 1-26 The Use of the R2 as a Measure of Firm‐Specific Information: A Cross‐Country Critique
by Paulo Alves & Ken Peasnell & Paul Taylor - 27-59 Reporting Frequency, Information Precision and Private Information Acquisition
by Rick Cuijpers & Erik Peek - 60-92 Highly Valued Equity and Discretionary Accruals
by Robert E. Houmes & Terrance R. Skantz - 93-129 Nonrecurring Accounting Transactions and Stock Option Grants
by Wei Zhang & Steven F. Cahan - 130-147 Sooner or Later: An Analysis of the Delays in Insider Trading Reporting
by André Betzer & Erik Theissen - 148-170 The More, the Merrier: An International Analysis of the Frequency of Dividend Payment
by Stephen P. Ferris & Gregory Noronha & Emre Unlu - 171-205 The Diversification Effects of Initial Public Offerings
by Hsuan‐Chi Chen & Keng‐Yu Ho & Yu‐Jen Hsiao & Cheng‐Huan Wu - 206-241 Convertible Bond Arbitrage: Risk and Return
by Mark C. Hutchinson & Liam A. Gallagher - 242-269 Price Discovery for Segmented US‐Listed Chinese Stocks: Location or Market Quality?
by K.C. Chen & Guangzhong Li & Lifan Wu - 270-289 The Market Timing Ability of UK Mutual Funds
by Keith Cuthbertson & Dirk Nitzsche & Niall O'Sullivan
November 2009, Volume 36, Issue 9‐10
- 1041-1058 Earnings Conservatism and Value Relevance Across the Business Cycle
by David S. Jenkins & Gregory D. Kane & Uma Velury - 1059-1086 Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments
by Henry Jarva - 1087-1116 The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management
by Salma S. Ibrahim - 1117-1147 Financial Restatements, Cost of Debt and Information Spillover: Evidence From the Secondary Loan Market
by Jong Chool Park & Qiang Wu - 1148-1179 Does Volatility Improve UK Earnings Forecasts?
by Nikola Petrovic & Stuart Manson & Jerry Coakley - 1180-1200 The Relation Among Targets’ R&D Activities, Acquirers’ Returns, and In‐Process R&D in the US
by Kathy Hsiao Yu Hsu & Young Sang Kim & Kyojik ‘Roy’ Song - 1201-1227 Limited Information and the Sustainability of Unlisted‐Target Acquirers' Returns
by Manapol Ekkayokkaya & Phil Holmes & Krishna Paudyal - 1228-1251 Multiple Credit Ratings, Cost of Debt and Self‐Selection
by Thomas Mählmann - 1252-1272 The Value Premium and Time‐Varying Volatility
by Xiafei Li & Chris Brooks & Joëlle Miffre - 1273-1293 Single Stock Futures as a Substitute for Short Sales: Evidence from Microstructure Data
by Bartley R. Danielsen & Robert A. Van Ness & Richard S. Warr
September 2009, Volume 36, Issue 7‐8
- 793-821 Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS
by Irene Karamanou & George P. Nishiotis - 822-837 Evidence That Management Earnings Forecasts Do Not Fully Incorporate Information in Prior Forecast Errors
by Weihong Xu - 838-862 Stock Market Valuation, Profitability and R&D Spending of the Firm: The Effect of Technology Mergers and Acquisitions
by Juha‐Pekka Kallunki & Elina Pyykkö & Tomi Laamanen - 863-898 The Role of Dividends, Debt and Board Structure in the Governance of Family Controlled Firms
by Lukas Setia‐Atmaja & George A. Tanewski & Michael Skully - 899-924 Determinants of the Pension Curtailment Decisions of UK Firms
by Paul Klumpes & Mark Whittington & Yong Li - 925-950 Is the Value Spread a Good Predictor of Stock Returns? UK Evidence
by Maria Michou - 951-971 Risk Reduction and Mean‐Variance Analysis: An Empirical Investigation
by Jonathan Fletcher - 972-986 iShares and the US Market Risk Exposure
by Chanwit Phengpis & Peggy E. Swanson - 987-1006 Running From a Bear: How Poor Stock Market Performance Affects the Determinants of Mutual Fund Flows
by David G. Shrider - 1007-1038 Liquidity Provision of Limit Order Trading in the Futures Market Under Bull and Bear Markets
by Min‐Hsien Chiang & Tsai‐Yin Lin & Chih‐Hsien Jerry Yu
June 2009, Volume 36, Issue 5‐6
- 531-551 Were In‐Process Research and Development Charges Too Aggressive?
by Thomas D. Dowdell & Steve C. Lim & Eric Press - 552-586 Tax Motivated Income Shifting and Korean Business Groups (Chaebol)
by Kooyul Jung & Boyoung Kim & Byungmo Kim - 587-615 Private Equity Involvement and Earnings Quality
by Christof Beuselinck & Marc Deloof & Sophie Manigart - 616-644 Private Equity Syndication: Agency Costs, Reputation and Collaboration
by Miguel Meuleman & Mike Wright & Sophie Manigart & Andy Lockett - 645-678 Style Drift in Private Equity
by Douglas Cumming & Grant Fleming & Armin Schwienbacher - 679-704 Industry Cost of Equity Capital: UK Evidence
by Alan Gregory & Maria Michou - 705-724 Can An ‘Estimation Factor’ Help Explain Cross‐Sectional Returns?
by Frederik Lundtofte - 725-753 Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory
by Fayez A. Elayan & Jingyu Li & Maureen E. Donnelly & Allister W. Young - 754-773 Information‐Based Trading and Price Improvement
by Kaun Y. Lee & Kee H. Chung - 774-791 An Empirical Investigation of the Campbell‐Cochrane Habit Utility Model
by Edward R. Lawrence & John Geppert & Arun J. Prakash
April 2009, Volume 36, Issue 3‐4
- 253-288 Scale Effects in Capital Markets‐Based Accounting Research
by Mary E. Barth & Greg Clinch - 289-296 Discussion of Scale Effects in Capital Markets‐Based Accounting Research
by Wei Jiang & Yun Shen - 297-326 US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
by Dirk E. Black & Theodore E. Christensen - 327-335 Discussion of US Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
by Paraskevi Vicky Kiosse - 336-372 The Economic Determinants of Conditional Conservatism
by Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva - 373-383 Discussion of Economic Determinants of Conditional Conservatism
by William Rees - 384-418 Behavioural Bias and Conflicts of Interest in Analyst Stock Recommendations
by Thabang Mokoaleli‐Mokoteli & Richard J. Taffler & Vineet Agarwal - 419-423 Discussion of Behavioural Bias and Conflicts of Interest in Analyst Stock Recommendations
by Brian R. Rountree - 424-455 The Role of Collateral in Entrepreneurial Finance
by Liang Han & Stuart Fraser & David J. Storey - 456-460 Discussion of The Role of Collateral in Entrepreneurial Finance
by Bart M. Lambrecht - 461-484 Firm Performance and Managerial Succession in Family Managed Firms
by David Hillier & Patrick McColgan - 485-495 Discussion of Firm Performance and Managerial Succession in Family Managed Firms
by Paul André - 496-522 An International Analysis of Dividend Payment Behavior
by Stephen P. Ferris & Nilanjan Sen & Emre Unlu - 523-529 Discussion of An International Analysis of Dividend Payment Behavior
by Graham Partington
January 2009, Volume 36, Issue 1‐2
- 1-30 An Empirical Investigation of the True and Fair Override in the United Kingdom
by Gilad Livne & Maureen McNichols - 31-50 On the Market Reaction to Revenue and Earnings Surprises
by Itay Kama - 51-72 Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia
by Philip Gray & Ping‐Sheng Koh & Yen H Tong - 73-98 Earnings Management and the Long‐Run Underperformance of Firms Following Convertible Bond Offers
by De‐Wai Chou & C. Edward Wang & Sheng‐Syan Chen & Sandra Tsai - 99-129 Cross‐Listing and Operating Performance: Evidence from Exchange‐Listed American Depositary Receipts
by Andreas Charitou & Christodoulos Louca - 130-160 How Do Investment Banks Value Initial Public Offerings (IPOs)?
by Marc Deloof & Wouter De Maeseneire & Koen Inghelbrecht - 161-184 Board Independence and Corporate Governance: Evidence From Director Resignations
by Manu Gupta & L. Paige Fields - 185-209 The Impact of Director Reputation and Performance on the Turnover and Board Seats of Target Firm Directors
by Martin Bugeja & Raymond Da Silva Rosa & Andrew Lee - 210-229 Socially Responsible Fixed‐Income Funds
by Jeroen Derwall & Kees Koedijk - 230-252 Order Imbalance in the FTSE Index Futures Market: Electronic versus Open Outcry Trading
by Zi Ning & Yiuman Tse
November 2008, Volume 35, Issue 9‐10
- 1049-1078 Performance‐vested Stock Options and Earnings Management
by Yu Flora Kuang - 1079-1102 Accounting Choices and Director Interlocks: A Social Network Approach to the Voluntary Expensing of Stock Option Grants
by Eugene Kang & Brian R. Tan - 1103-1137 Voluntary Appointment of Independent Directors in Taiwan: Motives and Consequences
by Chaur‐Shiuh Young & Liu‐Ching Tsai & Pei‐Gin Hsieh - 1138-1163 The Effects of Pre‐issue Information Releases on Seasoned Equity Offerings
by Yi‐Mien Lin & Shwu‐Jen You & Fung‐Jiao Lin - 1164-1195 The Information Content of Private Debt Placements
by Uday Chandra & Nandkumar (Nandu) Nayar - 1196-1219 Thin‐Trading Effects in Beta: Bias v. Estimation Error
by Piet Sercu & Martina Vandebroek & Tom Vinaimont - 1220-1244 Hidden Liquidity: Order Exposure Strategies Around Earnings Announcements
by Bidisha Chakrabarty & Kenneth W. Shaw - 1245-1275 Cross‐listing and Trading on the Domestic Market: Evidence from Canada–US Partial Holidays
by George F. Tannous & Ying Zhang - 1276-1294 SRI Funds: Nomen est Omen
by Alexander Kempf & Peer Osthoff
September 2008, Volume 35, Issue 7‐8
- 795-817 Financial Statement Information, the Prediction of Book Return on Owners' Equity and Market Efficiency: The Swedish Case
by Stina Skogsvik - 818-836 Market Reactions to Warnings of Negative Earnings Surprises: Further Evidence
by Weihong Xu - 837-859 The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment
by Christoph Kaserer & Carmen Klingler - 860-888 The Frequency of Financial Analysts' Forecast Revisions: Theory and Evidence about Determinants of Demand for Predisclosure Information
by Craig W. Holden & Pamela S. Stuerke - 889-911 Do Investors Under‐React to Information in Analysts' Earnings Forecasts?
by William D. Brown, Jr & Ray J. Pfeiffer, Jr - 912-942 Corporate Governance Structure and the Valuation of Australian Firms: Is There Value in Ticking the Boxes?
by Darren Henry - 943-968 Investment‐Cash Flow Sensitivities or Cash‐Cash Flow Sensitivities? An Evaluative Framework for Measures of Financial Constraints
by Bert D'Espallier & Sigrid Vandemaele & Ludo Peeters - 969-997 The Impact of the Short‐Short Rule Repeal on the Timing Ability of Mutual Funds
by Kee‐Hong Bae & Junesuh Yi - 998-1022 Return Predictability of Higher‐Moment CAPM Market Models
by Chi‐Hsiou Hung - 1023-1047 On the Measurement of Market Power in the Banking Industry
by Manthos D. Delis & K. Christos Staikouras & Panagiotis T. Varlagas
June 2008, Volume 35, Issue 5‐6
- 601-625 Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
by Theodore E. Christensen & Gyung H. Paik & Earl K. Stice - 626-632 Discussion of Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
by Jennifer Francis - 633-670 Do Acquirers Manage Earnings Prior to a Share for Share Bid?
by Antonia Botsari & Geoff Meeks - 671-678 Discussion of Do Acquirers Manage Earnings Prior to a Share for Share Bid
by Steven Young - 679-703 Opinion Divergence Among Professional Investment Managers
by Gang Hu & J. Ginger Meng & Mark E. Potter - 704-708 Discussion of Opinion Divergence Among Professional Investment Managers
by Ashiq Ali - 709-740 The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices
by William Beaver & Bradford Cornell & Wayne R. Landsman & Stephen R. Stubben - 741-747 Discussion of The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices
by Michael Eames - 748-789 Managerial Entrenchment and Corporate Social Performance
by Jordi Surroca & Josep A. Tribó - 790-793 Discussion of Managerial Entrenchment and Corporate Social Performance
by Annita Florou
April 2008, Volume 35, Issue 3‐4
- 281-306 Pricing and Mispricing Effects of SFAS 131
by Ole‐Kristian Hope & Tony Kang & Wayne B. Thomas & Florin Vasvari - 307-330 Asset Write‐Offs in the Absence of Agency Problems
by Neil Garrod & Urska Kosi & Aljosa Valentincic - 331-346 Insider Trading and Earnings Management
by Julia Sawicki & Keshab Shrestha - 347-375 The Influence of Takeover Protection on Earnings Management
by Yijiang Zhao & Kung H. Chen - 376-405 Information Asymmetry and Bidders' Gains
by Paul Draper & Krishna Paudyal - 406-433 Spin‐offs in an Environment of Bank Debt
by Louis Murray - 434-458 Underpricing, Overhang, and the Cost of Going Public to Preexisting Shareholders
by Steven D. Dolvin & Bradford D. Jordan - 459-490 The Impact of Strategic Investment Choices on Post‐Issue Operating Performance and Survival of US IPO Firms
by Bharat A. Jain & Omesh Kini - 491-515 Were Modern Capital Structure Theories Valid in Belgium Before World War I?
by Marc Deloof & Wouter Van Overfelt