Content
September 2005, Volume 32, Issue 7‐8
- 1423-1435 Voluntary Disclosure of Bad News
by Jeroen Suijs - 1437-1463 The Relevance of Analysts’ Earnings Forecasts in Japan
by Vicentiu Covrig & Buen Sin Low - 1465-1493 Evaluating the Performance of Ethical and Non‐ethical Funds: A Matched Pair Analysis
by N. Kreander & R.H. Gray & D.M. Power & C.D. Sinclair - 1495-1517 Weekend Effect, ‘Reverse’ Weekend Effect, and Investor Trading Activities
by Jorge Brusa & Pu Liu & Craig Schulman - 1519-1536 The Opening, Short, Medium and Long Term Performance of Canadian Unit Trust Initial Public Offerings (IPOs)
by Francis Boabang - 1537-1560 Institutional Traders’ Behavior in an Emerging Stock Market: Empirical Evidence on Polish Pension Fund Investors
by Svitlana Voronkova & Martin T. Bohl - 1561-1585 Financial Modernization in US Banking Markets: A Local or Global Event?
by Aigbe Akhigbe & Melissa B. Frye & Ann Marie Whyte - 1587-1611 Comparing the Impact of News: A Tale of Three Health Care Sectors
by Bradley T. Ewing & Jamie B. Kruse & Mark A. Thompson - 1613-1624 Tests of Weak‐Form Efficiency of the Dhaka Stock Exchange
by Ainul Islam & Mohammed Khaled - 1625-1672 Corporate Dividend Policy: The Views of British Financial Managers
by Alpa Dhanani
June 2005, Volume 32, Issue 5‐6
- 777-814 The Long Run Abnormal Performance of UK Acquirers and the Free Cash Flow Hypothesis
by Alan Gregory - 815-870 The Impact on UK Acquirers of Domestic, Cross‐border, Public and Private Acquisitions
by Robert L. Conn & Andy Cosh & Paul M. Guest & Alan Hughes - 871-907 Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach
by Mahmud Hossain & Kamran Ahmed & Jayne M. Godfrey - 909-943 Incentive Effects, Monitoring Mechanisms and the Market for Corporate Control: An Analysis of the Factors Affecting Public to Private Transactions in the UK
by Charlie Weir & David Laing & Mike Wright - 945-971 The Wealth Effects of Capital Investment Decisions: An Empirical Comparison of Korean Chaebol and Non‐Chaebol Firms
by Wi Saeng Kim & Esmeralda Lyn & Tae‐Jun Park & Edward Zychowicz - 973-1000 The International Transmission of Arbitrage Information Across Futures Markets
by Chris Bilson & Tim Brailsford & Twm Evans - 1001-1031 An Investigation of the Impact of Interest Rates and Interest Rate Volatility on Australian Financial Sector Stock Return Distributions
by Robert W. Faff & Allan Hodgson & Michael L. Kremmer - 1033-1062 Excess Volatility and UK Investment Trusts
by Samuel Agyei‐Ampomah & J. R. Davies - 1063-1081 The Effect of Decimalization on Trade Size and Adverse Selection Costs
by Sugato Chakravarty & Bonnie F. Van Ness & Robert A. Van Ness - 1083-1105 Employee Relations and the Likelihood of Occurrence of Corporate Financial Distress
by Gregory D. Kane & Uma Velury & Bernadette M. Ruf - 1107-1140 International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals
by Michael John Jones & Roydon Roberts - 1141-1169 FRS17 and the Sterling Double A Corporate Yield Curve
by Frank S. Skinner & Michalis Ioannides - 1171-1196 Determinants of the Accounting Change for Income Tax
by Norman Wong - 1197-1236 Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents
by Richard Pike & Nam Sang Cheng & Karen Cravens & Dawne Lamminmaki
April 2005, Volume 32, Issue 3‐4
- 435-469 The Pricing of Dividends in Equity Valuation
by John R. M. Hand & Wayne R. Landsman - 471-485 Discussion of The Pricing of Dividends in Equity Valuation
by William Rees - 487-534 A UK Test of an Inflation‐Adjusted Ohlson Model
by Alan Gregory & Walid Saleh & Jon Tucker - 535-547 Discussion of A UK Test of an Inflation‐Adjusted Ohlson Model
by John O'Hanlon - 549-586 Accounting, Valuation and Duration of Football Player Contracts
by Eli Amir & Gilad Livne - 587-598 Discussion of Accounting, Valuation and Duration of Football Player Contracts
by John Forker - 599-634 Cost of Capital, Strategic Disclosures and Accounting Choice
by M. Gietzmann & J. Ireland - 635-641 Discussion of Cost of Capital, Strategic Disclosures and Accounting Choice
by David Ashton - 643-682 Performance of Private to Public MBOs: The Role of Venture Capital
by Ranko Jelic & Brahim Saadouni & Mike Wright - 683-690 Discussion of Performance of Private to Public MBOs: The Role of Venture Capital
by Annita Florou - 691-726 The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
by Juan Manuel García Lara & Beatriz García Osma & Araceli Mora - 727-736 Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
by Stuart J. McLeay - 737-772 Risk Exposures and International Diversification: Evidence from iShares
by Maosen Zhong & Hui Yang - 773-776 Discussion of Risk Exposures and International Diversification: Evidence from iShares
by Alex P. Taylor
January 2005, Volume 32, Issue 1‐2
- 1-29 The Relation Between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property‐Casualty Insurance Industry in the USA
by Theodore E. Christensen & Jennifer J. Gaver & Pamela S. Stuerke - 31-64 Firm Size Dependence in the Determinants of Bank Term Loan Maturity
by Steven A. Dennis & Ian G. Sharpe - 65-95 Information Content and Timing of Earnings Announcements
by Gongmeng Chen & Louis T. W. Cheng & Ning Gao - 97-128 Top Director Shake‐up: The Link between Chairman and CEO Dismissal in the UK
by Annita Florou - 129-159 Directors’ Recommendations in Takeovers: An Agency and Governance Analysis
by Darren Henry - 161-181 US, UK and European Stock Market Integration
by Patricia Fraser & Oluwatobi Oyefeso - 183-209 THIS ARTICLE HAS BEEN RETRACTED A Framework for Market Discipline in Bank Regulatory Design
by Paul Hamalainen & Maximilian Hall & Barry Howcroft - 211-253 Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence
by Howard Chan & Robert Faff & Alan Ramsay - 255-295 Derivatives Use, Corporate Governance, and Legislative Change: An Empirical Analysis of New Zealand Listed Companies
by Alastair Marsden & Andrew K. Prevost - 297-323 Futures Trading Activity and Commodity Cash Price Volatility
by Jian Yang & R. Brian Balyeat & David J. Leatham - 325-350 Signalling and the Long‐run Performance of Spanish Initial Public Offerings (IPOs)
by Susana Álvarez & Víctor M. González - 351-388 The Wealth and Risk Effects of the Gramm‐Leach‐Bliley Act (GLBA) on the US Banking Industry
by Abdullah Mamun & M. Kabir Hassan & Neal Maroney - 389-413 Bond Selection for Managed Portfolios
by WM. Steven Smith - 415-433 The Role of Private Knowledge in Reducing the Information Wedge: A Research Note
by Aoife Hanley & Jonathan Crook
November 2004, Volume 31, Issue 9‐10
- 1223-1260 Stock Market Valuation of Deferred Tax Assets: Evidence from Internet Firms
by Mark P. Bauman & Somnath Das - 1261-1299 Write‐Down Timeliness, Line‐of‐Business Disclosures and Investors’ Interpretations of Segment Divestiture Announcements
by Denton Collins & Steven Henning - 1301-1325 Market Valuation of Successful versus Non‐successful R&D Efforts in the Pharmaceutical Industry
by Rebecca Toppe Shortridge - 1327-1353 The Effect of Solicitation and Independence on Corporate Bond Ratings
by Martin Feinberg & Roger Shelor & James Jiang - 1355-1387 The Role of Payout Ratio in the Relationship Between Stock Returns and Dividend Yield
by Ian McManus & Owain Ap Gwilym & Stephen Thomas - 1389-1417 FOREX Risk: Measurement and Evaluation Using Value‐at‐Risk
by Don Bredin & Stuart Hyde - 1419-1448 Odd‐lot Costs and Taxation Influences on Stock Dividend Ex‐dates
by Hamish D. Anderson & Lawrence C. Rose & Steven F. Cahan - 1449-1481 A Modified ‘Square Root’ Process for Determining the Value of the Option to (Dis)invest
by Paul Klumpes & Mark Tippett - 1483-1503 Security Choice, Information Effects and Firm Characteristics: A Factor Analytic Approach
by John D. Schatzberg & David Weeks - 1505-1523 Past Returns and Investment Trust Discounts
by Michael Bleaney - 1525-1557 Income Smoothing, Earnings Quality and Firm Valuation
by Ben‐Hsien Bao & Da‐Hsien Bao - 1559-1576 Operating Performance and Stock Returns of Firms Calling Convertible Preferred Stocks
by Palani‐Rajan Kadapakkam & Huey‐Lian Sun & Alex P. Tang - 1577-1600 Bank Relationship and Firm Performance: Evidence From Thailand Before the Asian Financial Crisis
by Piman Limpaphayom & Sirapat Polwitoon
September 2004, Volume 31, Issue 7‐8
- 861-903 Corporate Data and Future Cash Flows
by Ali Al‐Attar & Simon Hussain - 905-926 Net Present Value‐Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income‐Identity
by Thomas Pfeiffer - 927-949 Can Market Incompleteness Resolve Asset Pricing Puzzles?
by Mark C. Freeman - 951-984 Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
by Theodore E. Christensen & Toni Q. Smith & Pamela S. Stuerke - 985-1014 The Recognition and Timing of Deferred Tax Liabilities
by A. Gaeremynck & L. Van De Gucht - 1015-1042 The Role of the Options Market in the Dissemination of Private Information
by Timothy Cairney & Judith Swisher - 1043-1068 The Conditional Price of Basis Risk: An Investigation Using Foreign Exchange Instruments
by Joëlle Miffre - 1069-1097 Making a Market with Spreads and Depths
by Kee H. Chung & Xin Zhao - 1097-1124 Firm Characteristics as Cross‐sectional Determinants of Adverse Selection
by Shantaram P. Hegde & John B. McDermott - 1125-1150 The Influence of Monetary Conditions on the Response of Interest Rate Futures to M1 Releases: 1976–1998
by Thomas Mann & Richard Dowen - 1151-1170 Effects of Bank Funds Management Activities on the Disintermediation of Bank Deposits
by David E. Allen & Jerry T. Parwada - 1171-1190 Competition and Information Production in Market Maker Models
by Alan D. Morrison - 1191-1222 Debt Overhang, Costly Expandability and Reversibility, and Optimal Financial Structure
by Jyh‐Bang Jou & Tan Lee
June 2004, Volume 31, Issue 5‐6
- 583-606 Double Entry Bookkeeping and the Distributional Properties of a Firm's Financial Ratios
by David Ashton & Paul Dunmore & Mark Tippett - 607-646 An Analysis of the Distribution of Extreme Share Returns in the UK from 1975 to 2000
by G. D. Gettinby & C. D. Sinclair & D. M. Power & R. A. Brown - 647-676 Intra Day Bid‐Ask Spreads, Trading Volume and Volatility: Recent Empirical Evidence from the London Stock Exchange
by Charlie X. Cai & Robert Hudson & Kevin Keasey - 677-710 Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach
by Evi Neophytou & Cecilio Mar Molinero - 711-728 Determinants of the Capital Structures of European SMEs
by Graham C. Hall & Patrick J. Hutchinson & Nicos Michaelas - 729-757 Replacement Investment: Optimal Economic Life Under Uncertainty
by Ian M. Dobbs - 759-793 Time‐Varying Volatility in the Foreign Exchange Market: New Evidence on its Persistence and on Currency Spillovers
by Ibrahim Chowdhury & Lucio Sarno - 795-821 Determinants of Sovereign Eurobonds Yield Spread
by Khaled Amira - 823-836 Individual Investors’ Sentiment and Temporary Stock Price Pressure
by Siu Y. Chan & Wai‐Ming Fong - 837-860 A Note on the Intraday Patterns of Initial Public Offerings: Evidence from Hong Kong
by Wai‐yan Cheng & Yan‐Leung Cheung & Ka‐kit Po
April 2004, Volume 31, Issue 3‐4
- 297-332 The Effect of Earnings Management on the Value Relevance of Accounting Information
by Carol A. Marquardt & Christine I. Wiedman - 333-358 Human Capital and Stock Returns: Is the Value Premium an Approximation for Return on Human Capital?
by Bo Hansson - 359-400 Corporate Acquisitions and the Operating Performance of Malaysian Companies
by R. Abdul Rahman & R.J. Limmack - 401-437 Who Is Publishing? An Analysis of Finance Research Productivity in the European Region
by Kam C. Chan & Carl R. Chen & Thomas L. Steiner - 439-474 Non‐linear Predictability of Value and Growth Stocks and Economic Activity
by Angela J. Black & David G. McMillan - 475-504 A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines
by Joseph Aharony & Amihud Dotan - 505-538 The Designation and Removal of Trustee Stock Status: Wealth Effects
by David K. Ding & Angie Low - 539-578 Stability, Asymmetry and Seasonality of Fund Performance: An Analysis of Australian Multi‐sector Managed Funds
by Kathryn A. Holmes & Robert W. Faff
January 2004, Volume 31, Issue 1‐2
- 1-1 Editorial
by Peter F. Pope & Andrew W. Stark & Martin Walker - 3-35 Reactions of the London Stock Exchange to Company Trading Statement Announcements
by Nick Collett - 37-47 Discussion of Reactions of the London Stock Exchange to Company Trading Statement Announcements
by Elisabeth Dedman - 49-82 Are Economically Significant Stock Returns and Trading Volumes Driven by Firm‐specific News Releases?
by Paul Ryan & Richard J. Taffler - 83-86 Discussion of Are Economically Significant Stock Returns and Trading Volumes Driven by Firm‐specific News Releases?
by Martin Walker - 87-112 CAPM, Higher Co‐moment and Factor Models of UK Stock Returns
by Daniel Chi‐Hsiou Hung & Mark Shackleton & Xinzhong Xu - 113-114 Discussion of CAPM, Higher Co‐moment and Factor Models of UK Stock Returns
by Ian Garrett - 115-148 The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity
by Ivana Raonic & Stuart McLeay & Ioannis Asimakopoulos - 149-165 Discussion of The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity
by Bill Rees - 167-198 Interim Reporting Frequency and Financial Analysts' Expenditures
by Kenton K. Yee - 199-207 Discussion of Interim Reporting Frequency and Financial Analysts’ Expenditures
by Mark Tippett - 209-247 Increasing Market Share as a Rationale for Corporate Acquisitions
by Aloke Ghosh - 249-256 Discussion of Increasing Market Share as a Rationale for Corporate Acquisitions
by Sudi Sudarsanam - 257-292 What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK
by Dennis Oswald & Steven Young - 293-295 Discussion of What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK
by Norman Strong
December 2003, Volume 30, Issue 9‐10
- 1173-1209 Dividend Policy, Corporate Governance and the Managerial Entrenchment Hypothesis: An Empirical Analysis
by Jorge Farinha - 1211-1233 Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation
by Saeed Akbar & Andrew W. Stark - 1235-1251 The Structural Relation Between Mortgage and Market Interest Rates
by Achla Marathe & Hany A. Shawky - 1253-1276 European Stock Market Integration: Does EMU Matter?
by Jian Yang & Insik Min & Qi Li - 1277-1304 Equity Rights Issues in Spain: Flotation Costs and Wealth Effects
by Juan F. Martín‐Ugedo - 1305-1326 Assessing the Economic Significance of Return Predictability: A Research Note
by Walter Boudry & Philip Gray - 1327-1339 Voluntary Disclosure of Nonproprietary Information: A Complete Equilibrium Characterization
by Evelyn Korn & Ulf Schiller - 1341-1362 Endogenous Parameter Time Series Estimation of the Ohlson Model: Linear and Nonlinear Analyses
by Mindy Morel - 1363-1421 Efficiency, Ownership and Market Structure, Corporate Control and Governance in the Turkish Banking Industry
by Ihsan Isik & M. Kabir Hassan - 1423-1435 Monitoring the Behaviour of Credit Card Holders with Graphical Chain Models
by Elena Stanghellini
September 2003, Volume 30, Issue 7‐8
- 905-940 The Choice of Privatization Method and the Financial Performance of Newly Privatized Firms in Transition Economies
by Ranko Jelic & Richard Briston & Wolfgang Aussenegg - 941-974 Investment Opportunities and the Relation Between Equity Value and Employees’ Bonus
by Chih‐Ying Chen - 975-1016 An Empirical Investigation of Determinants of Audit Reports in the UK
by Jennifer C. Ireland - 1017-1042 A Simultaneous Equations Analysis of Analysts’ Forecast Bias, Analyst Following, and Institutional Ownership
by Lucy F. Ackert & George Athanassakos - 1043-1064 Length of Board Tenure and Outside Director Independence
by Nikos Vafeas - 1065-1088 The Value Relevance of Equity Method Fair Value Disclosures
by Roger C. Graham & Craig E. Lefanowicz & Kathy R. Petroni - 1089-1114 Interdependence and Volatility Spillovers Under Market Liberalization: The Case of Istanbul Stock Exchange
by Ali F. Darrat & Omar M. Benkato - 1115-1140 The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach
by Divesh S. Sharma & Errol R. Iselin - 1141-1164 Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach
by Win Lin Chou & Dominica Suk‐Yee Lee - 1165-1170 On the Use of the Log CAR Measure in Event Studies
by Gishan Dissanaike & Alexandre Le Fur
June 2003, Volume 30, Issue 5‐6
- 645-667 Modelling International Price Relationships and Interdependencies Between the Stock Index and Stock Index Futures Markets of Three EU Countries: A Multivariate Analysis
by Antonios Antoniou & Gioia Pescetto & Antonis Violaris - 669-698 The Effect of Exercise Date Uncertainty on Employee Stock Option Value
by Brian A. Maris & Jo‐Mae Maris & Tyler T. Yang - 699-714 The Time Series Properties of Financial Ratios: Lev Revisited
by Christos Ioannidis & David A. Peel & Michael J. Peel - 715-747 Measuring the Impact of Corporate Investment Announcements on Share Prices: The Spanish Experience
by Esther B. Del Brio & Javier Perote & Julio Pindado - 749-770 The Quality of Analysts’ Earnings Forecasts During the Asian Crisis: Evidence from Singapore
by Roger K. Loh & Mujtaba Mian - 771-797 Fortune’s Best 100 Companies to Work for in America: Do They Work for Shareholders?
by Greg Filbeck & Dianna Preece - 799-828 Cross‐sectional Restrictions on the Spot and Forward Term Structures of Interest Rates and Panel Unit Root Tests
by Ilias Lekkos - 829-862 Legal Costs and Accounting Choices: Another Test of the Litigation Hypothesis
by William W. Stammerjohan & Steven C. Hall - 863-890 The Weekend and ‘Reverse’ Weekend Effects: An Analysis by Month of the Year, Week of the Month, and Industry
by Jorge Brusa & Pu Liu & Craig Schulman - 891-904 Actuarial Surplus Management in United Kingdom Life Insurance Firms
by Mike Adams & Philip Hardwick
April 2003, Volume 30, Issue 3‐4
- 351-382 Stock Market Reaction to the Appointment of Outside Directors
by Steve Lin & Peter F. Pope & Steven Young - 383-411 Measuring Pricing Inefficiencies Under Stressful Market Conditions
by Louis Cheng & Jay White - 413-440 An Aggregation Theorem for the Valuation of Equity Under Linear Information Dynamics
by David Ashton & Terry Cooke & Mark Tippett - 441-478 The Information Signaling Hypothesis of Dividends: Evidence from Cointegration and Causality Tests
by Mbodja Mougoué & Ramesh P. Rao - 479-512 How Issue Size, Risk, and Complexity are Influencing External Financing Costs: German IPOs Analyzed from an Economies of Scale Perspective
by Christoph Kaserer & Marcus Kraft - 513-538 Corporate Performance of Mixed Enterprises
by Henry M.K. Mok & Sandy S.M. Chau - 539-572 The Determinants of Credit Ratings in the United Kingdom Insurance Industry
by Mike Adams & Bruce Burton & Philip Hardwick - 573-588 Does Working Capital Management Affect Profitability of Belgian Firms?
by Marc Deloof - 589-618 The Nature of Corporate Income Tax Under a Full Imputation Tax Regime: A Test of Functional Fixation
by Hung‐Chao Yu & Wu‐Chun Chi & Chun‐Yuan Hsu - 621-644 Characteristics Associated with the Corporate Decision to Adopt Long‐term Performance Plans
by Vernon J. Richardson & James F. Waegelein
January 2003, Volume 30, Issue 1‐2
- 1-6 Editorial
by Peter F. Pope & Andrew W. Stark & Martin Walker - 7-16 Positive (Zero) NPV Projects and the Behavior of Residual Earnings
by James A. Ohlson - 17-24 Discussion of Positive (Zero) NPV Projects and the Behavior of Residual Earnings
by Peter Pope & Pengguo Wang - 25-56 Scale and the Scale Effect in Market‐based Accounting Research
by Peter D. Easton & Gregory A. Sommers - 57-72 Discussion of Scale and the Scale Effect in Market‐based Accounting Research
by Saeed Akbar & Andrew W. Stark - 73-116 The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity
by C.S. Agnes Cheng & Simon S.M. Yang - 117-124 Discussion of the Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity
by Colin Clubb - 125-168 Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses
by Vijay Jog & Bruce J. McConomy - 169-174 Discussion of Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses
by Philip Brown - 175-204 Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK
by Paul J.M. Klumpes & Mark Whittington - 205-211 Discussion of Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK
by John Forker - 213-256 Contrarian Investment and Macroeconomic Risk
by Alan Gregory & Richard D.F. Harris & Maria Michou - 257-262 Discussion of Contrarian Investment and Macroeconomic Risk
by Norman Strong - 263-293 On the Existence of Visual Technical Patterns in the UK Stock Market
by Edward R Dawson & James M. Steeley - 295-297 Discussion of On the Existence of Visual Technical Patterns in the UK Stock Market
by Stephen J. Taylor - 299-342 Glamour Acquirers, Method of Payment and Post‐acquisition Performance: The UK Evidence
by Sudi Sudarsanam & Ashraf A. Mahate - 343-350 Discussion of Glamour Acquirers, Method of Payment and Post‐ acquisition Performance: The UK Evidence
by Robin Limmack
2002, Volume 29, Issue 9‐10
- 1149-1179 Daily Closing Inside Spreads and Trading Volumes Around Earnings Announcements
by Daniella Acker & Mathew Stalker & Ian Tonks - 1181-1208 Reactions of the International Stock Exchange to Company Employment Announcements: Redundancies and New Jobs
by Nick Collett - 1209-1237 A Re–examination of the Effectiveness of the Bankruptcy Process
by Harlan D. Platt & Marjorie B. Platt - 1239-1273 Do Underwriters Certify Value? Evidence from UK Rights Issues and Open Offers
by Seth Armitage - 1275-1299 The Random Walk Hypothesis in the Emerging Indian Stock Market
by Sunil Poshakwale - 1301-1318 Time Varying Market Leverage, the Market Risk Premium and the Cost of Capital
by Martin Lally - 1319-1335 Strategic Bankruptcies and Price Reactions to Bankruptcy Filings
by Ena Rose–Green & Mark Dawkins - 1337-1354 The Effect of Earnings–Announcement Timing on Earnings Management
by Mary L. Chai & Samuel Tung - 1355-1366 The Effect of Multinationality on Security Analyst Underreaction
by Ahmed Riahi–Belkaoui - 1367-1398 Assessing Credit Rating Agencies by Bond Issuers and Institutional Investors
by H. Kent Baker & Sattar A. Mansi - 1399-1439 The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts
by Mark A. Clatworthy & Howard J. Mellett & Michael J. Peel
2002, Volume 29, Issue 7‐8
- 871-901 Financial Rating of European Technology Companies: An International Comparison
by Erkki K. Laitinen - 903-934 The Timing of Asset Sales: Evidence of Earnings Management?
by Geoffrey Poitras & Trevor Wilkins & Yoke Shang Kwan - 935-965 The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence
by Daniel M. Bryan & Samuel L. Tiras & Clark M. Wheatley - 967-988 Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non–US Setting
by Gorm Gabrielsen & Jeffrey D. Gramlich & Thomas Plenborg - 989-1005 Insider Ownership and Risk–taking Behaviour at Bank Holding Companies
by Seok Weon Lee - 1007-1022 Accounting for Option–based Compensation: The Economic Cost Approach
by Charles I. Harter & T. Harikumar - 1023-1046 Corporate Ownership Structure and the Informativeness of Earnings
by Gillian H.H. Yeo & Patricia M.S. Tan & Kim Wai Ho & Sheng–Syan Chen - 1047-1078 Accounting Choices: Variation in Managerial Opportunism
by Frank Heflin & Sung S. Kwon & John J. Wild - 1079-1104 Dividend Imputation and Shareholder Wealth: The Case of New Zealand
by Andrew Prevost & Ramesh P. Rao & John D. Wagster - 1105-1121 The Information Content of Nonfinancial Performance Measures in the Airline Industry
by Stephen L. Liedtka - 1123-1147 Another New Look at the Monday Effect
by Qian Sun & Wilson H.S. Tong
2002, Volume 29, Issue 5‐6
- 579-611 Internal and External Governance Mechanisms: Their Impact on the Performance of Large UK Public Companies
by Charlie Weir & David Laing & Phillip J. McKnight - 613-659 Evidence on the Incremental Information Contained in the Components of Restructuring Charges
by Thomas J. Lopez - 661-693 Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions
by Michael Firth - 695-729 The Impacts of LBOs on the Performance of Acquired Firms: The French Case
by Phillippe Desbrières & Alain Schatt - 731-760 Board Composition in New Zealand: An Agency Perspective
by Andrew K. Prevost & Ramesh P. Rao & Mahmud Hossain - 761-786 The Efficiency of Net Asset Values for Asian–Country Mutual Funds in the US
by Oscar Varela - 787-805 The Relation Between SFAS No. 95 Cash Flows From Operations and Credit Risk
by Bruce K. Billings & Richard M. Morton - 807-824 Is the Adverse Selection Component Really Higher on the NYSE/Amex than on the Nasdaq?
by Bonnie F. Van Ness & Robert A. Van Ness & Richard S. Warr