Printed from https://ideas.repec.org/s/bla/jbfnac8.html
Content
September 1998, Volume 25, Issue 7‐8
- 829-847 Evidence on Risk Changes Around Audit Qualification and Qualification Withdrawal Announcements
by Neil L. Fargher & Michael S. Wilkins - 849-867 The Effect of Tick Size on Price Clustering and Trading Volume
by Allaudeen Hameed & Eric Terry - 869-892 Relative Excess Returns
by Eric J. Levin & Robert E. Wright - 893-919 Cash Management Behavior and Failure Prediction
by Erkki K. Laitinen & Teija Laitinen - 921-944 Intraday Empirical Regularities in Interest Rate and Equity Index Futures Markets, and the Effect of Macroeconomic Announcements
by M. Buckle & O. Ap Gwilym & S.H. Thomas & M.S. Woodhams - 945-968 Internal Capital Markets, Bank Borrowing, and Financing Constraints: Evidence from Belgian Firms
by Marc Deloof - 969-985 The Impact of SFAS No. 14 Segment Information on Price Variability and Earnings Forecast Accuracy
by Gerald J. Lobo & Sung S. Kwon & Gordian A. Ndubizu - 987-1003 A Fractional Cointegration Approach to Testing Mean Reversion Between Spot and Forward Exchange Rates: A Case of High Frequency Data with Low Frequency Dynamics
by Abul M.M. Masih & Rumi Masih - 1005-1023 Earnings Retention as a Specification Mechanism in Logistic Bankruptcy Models: A Test of the Free Cash Flow Theory
by Rahul Dhumale - 1025-1032 US Evidence on Bank Takeover Motives: A Note
by Hao Zhang
June 1998, Volume 25, Issue 5‐6
- 521-570 Venture Capital and Private Equity: A Review and Synthesis
by Mike, Ken Wright Robbie - 571-594 Why Do Bidders Do Badly Out of Mergers? Some UK Evidence
by Paul Barnes - 595-612 A Re‐examination of the Case for Accounting Separately for the Debt and Equity Features of Convertible Debt
by Peter Casson - 613-630 Investor Response to Cash Flow Information
by Neil, Mahdi Garrod Hadi - 631-657 Predicting Stock Returns Using Financial Statement Information
by Bambang, Norman Setiono Strong - 659-682 Cross‐sectional Variation in Price Anticipation of Earnings
by Raymond Donnelly - 683-699 Diversification with American Depository Receipts: The Dynamics and the Pricing Factors
by Christine X. Jiang - 701-720 Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles
by Stephen D. Makar & Pervaiz Alam - 721-745 Time‐varying Beta Risk for Australian Industry Portfolios: An Exploratory Analysis
by R.W. Faff & R.D. Brooks - 747-763 The Impact of Personal Taxes on the Firm’s Weighted Average Cost of Capital and Investment Behaviour: A Simplified Approach Using the Dempsey Discounted Dividends Model
by Mike Dempsey - 765-773 Exploiting International Stock Market Correlations with Open‐end International Mutual Funds
by Rahul Bhargava & Ann Bose & David A. Dubofsky
April 1998, Volume 25, Issue 3‐4
- 265-288 Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size
by Kevin Holland - 289-307 Individual Investors' Perceptions Regarding the Meaning of US and UK Audit Report Terminology: ‘Present Fairly in Conformity with GAAP’ and ‘Give a True and Fair View’
by John E. McEnroe & Stanley C. Martens - 309-328 The Use of Foreign Accounting Data in UK Financial Institutions
by Samantha Miles & Christopher Nobes - 329-351 Market Reactions, Characteristics, and the Effectiveness of Corporate Layoffs
by Fayez A. Elayan & George S. Swales & Brian A. Maris & James R. Scott - 353-369 Determinants of Corporate Dividend Capture
by Mazhar A. Siddiqi - 371-385 Further Evidence on the Determinants of Secured versus Unsecured Loans
by Sheng‐Syan Chen & Gillian H. H. Yeo & Kim Wai Ho - 387-399 Differences in Perstistence in Aggregated and Disaggregated UK Stock Returns: A Reconciliation
by James M. Steeley - 401-418 The Impact of Settlement Procedures on Day‐of‐the‐week Effects: Evidence from the Kuala Lumpur Stock Exchange
by A.D. Clare & M.S.B. Ibrahim & S.H. Thomas - 419-437 Market Reactions to the Hong Kong Trading Suspensions: Mandatory versus Voluntary
by Lifan Wu - 439-454 Robust Estimation of Beta Coefficients: Evidence from a Small Stock Market
by David C. Bowie & David J. Bradfield - 455-468 Underpricing and Firm Quality in Initial Public Offerings: Evidence from Singapore
by Allaudeen Hameed & Guan Hua Lim - 469-483 Stock Price Reaction to Daily Limit Moves: Evidence From the Taiwan Stock Exchange
by Yen‐Sheng Huang - 485-499 Term Premium Determinants, Return Enhancement and Interest Rate Predictability
by Richard Deaves - 501-520 Futures Commitments and Exchange Rate Volatility
by Bahram Adrangi & Arjun Chatruth
January 1998, Volume 25, Issue 1‐2
- 1-27 Strategy and Financial Policy in UK Small Firms
by Judith Jordan & Julian Lowe & Peter Taylor - 29-68 Private Voluntary Disclosure, Financial Intermediation and Market Efficiency
by John Holland - 69-101 Planned Changes in Accounting Principles for UK Life Insurance Companies: A Preliminary Investigation of Stock Market Impact
by Joanne Horton & Richard Macve - 103-113 Share Valuation under Geometric Brownian Motion with a Poisson Imputation Tax Change
by John Pointon - 115-143 The Information Content of Defence Documents in UK Hostile Takeover Bids
by T. E. Cooke & R. G. Luther & B. R. Pearson - 145-165 Auditor Quality, Signalling, and the Valuation of Initial Public Offerings
by Michael Firth & Chee Keng Liau‐Tan - 167-186 The Impact of Recession on the Prediction of Corporate Failure
by Frederick M. Richardson & Gregory D. Kane & Patricia Lobingier - 187-202 Free Cash Flow and Stockholder Gains in Going Private Transactions Revisited
by Robert L. Kieschnick, Jr - 203-223 Strategic International Diversification and Monthly Seasonality
by Kwansoo Ko - 225-249 The Association Between Operating Cash Flows and Dividend Changes: An Empirical Investigation
by Andreas Charitou & Nikos Vafeas - 251-264 Usefulness of Value Added and Abnormal Economic Economic Earnings: An Empirical Examination
by Ben‐Hsien Bao & Da‐Hsien Bao
October 1997, Volume 24, Issue 9‐10
- 1217-1251 Estimation of Internal Rate of Return Under Nonsteady Conditions
by Erkki K. Laitinen - 1253-1268 Compliance Costs of Corporate Income Taxation in Singapore
by Mohamed, Zubaidah, Alfred L.C. Ariff Ismail Loh - 1269-1289 International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice
by K. Hung, Lynne Chan Chow - 1291-1310 Glamour and Value Strategies on the Tokyo Stock Exchange
by Jun Cai - 1311-1330 Deposit Insurance, Capital Adequacy Requirements and Interest Rate Dynamics
by Gordon V., John M., Arun J. Karels Geppert Prakash - 1331-1342 Financial Ratio Cross‐section Dynamics: a Non‐parametric Approach
by Jozef, Filip Konings Roodhooft - 1343-1351 Pacific Rim Stock Market Integration Under Different Federal Funds Rate Regimes
by Daniel W.W. Cheung - 1353-1366 Contrarian Investment Strategies in a European Context
by Iwan, Jeroen, Chris Brouwer Van Der Put Veld - 1367-1383 Share Prices and Macroeconomic Factors
by Nicolaas, Patricia Groenewold Fraser - 1385-1400 A Description and Market Analysis of Write‐off Announcements
by Howard Bunsis - 1401-1420 The Timing and Subsequent Performance of Initial Public Offerings (IPOs) on the Johannesburg Stock Exchange
by Michael J., Ivan Page Reyneke - 1421-1431 Information Disclosure to Employees and Rational Expectations: A Game‐Theoretical Perspective
by Pascal, Martin Frantz Walker - 1433-1435 Information Disclosure to Employees and Rational Expectations: a Game‐Theoretical Perspective: a Comment
by Peter F., David A. Pope Peel
September 1997, Volume 24, Issue 7‐8
- 881-885 Foreword
by Lawrence A. Gordon & Andrew W. Stark - 887-908 Models of Capital Investments with Private Information and Incentives: a Selective Review
by Rick Antle & John Fellingham - 909-913 Discussion of Models of Capital Investments with Private Information and Incentives: a Selective Review
by Martin Walker - 915-935 Laboratory Evidence on How Managers Intuitively Value Real Growth Options
by Sydney D. Howell & Axel J. Jägle - 937-941 Discussion of Laboratory Evidence on How Managers Intuitively Value Real Options
by Richard Pike - 943-961 Agency and Tax Explanations of Security Issuance Decisions
by Eamonn J. Walsh & James Ryan - 963-969 Discussion of Agency and Tax Explanations of Security Issuance Decisions
by Abimbola Adedeji - 971-1002 An Examination of the Long Run Performance of UK Acquiring Firms
by Alan Gregory - 1003-1007 Discussion of An Examination of the Long Run Performance of UK Acquiring Firms
by Robin J. Limmack - 1009-1030 Modelling Takeover Likelihood
by Ronan G. Powell - 1031-1035 Discussion of Modelling Takeover Likelihood
by Hardy M. Thomas - 1037-1066 Agency, Bid Resistance and the Market for Corporate Control
by Peter Holl & Dimitris Kyriazis - 1067-1074 Discussion of Agency, Bid Resistance and the Market for Corporate Control
by Mike Wright - 1075-1099 The Garman‐Ohlson Structural System
by Mark Tippett & Teresa Warnock - 1101-1110 Discussion of The Garman‐Ohlson Structural System
by David J. Ashton - 1111-1140 The Impact of Dividends, Debt and Investment on Valuation Models
by William P. Rees - 1141-1145 Discussion of The Impact of Dividends, Debt, and Investment on Valuation Models
by Norman C. Strong - 1147-1167 The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre‐Tax Earnings, Funds Flow and Cash Flow
by Stuart McLeay & John Kassab & Mahmoud Helan - 1169-1175 Discussion of The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre‐tax Earnings, Funds Flow and Cash Flow
by Colin D.B. Clubb - 1177-1204 Microstructure and Seasonality in the UK Equity Market
by Paul Draper & Krishna Paudyal - 1205-1215 Discussion of Microstructure and Seasonality in the UK Equity Market
by J. Andrew Coutts
July 1997, Volume 24, Issue 6
- 727-758 Strategic Auditor Behavior and Going‐Concern Decisions
by Ella Mae Matsumura & K.R. Subramanyam & Robert R. Tucker - 759-779 The Impact of Portfolio Diversification on Trading Rules Profits: Some Evidence for UK Share Portfolios
by Patricia L. Chelley‐Steeley & James M. Steeley - 781-802 A Simulation‐Based Investigation of Errors in Accounting‐Based Surrogates for Internal Rate of Return
by Steven R. Fritsche & Michael T. Dugan - 803-813 International Stock Market Efficiency and Integration: A Study of Eighteen Nations
by Kam C. Chan & Benton E. Gup & Ming‐Shiun Pan - 815-832 The Effect of Federal Reserve Accounting Rules on the Equilibrium Level of Overnight Repo Rates
by Mark D. Griffiths & Drew B. Winters - 833-850 Corporate Sales, Predisclosure Information and Return Variability
by George W. Blazenko - 851-867 Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements
by Gerald J. Lobo & Samuel Tung - 869-879 A Note on Selecting a Response Measure for Financial Distress
by Terry J. Ward & Benjamin P. Foster
June 1997, Volume 24, Issue 5
- 573-592 From T‐Bills to Stocks: Seasonal Anomalies Revisited
by Carl R. Chen & Anthony Chan - 593-614 Terms Structure of Interest Rates and Implicit Options: The Case of Japanese Bond Futures
by Shang‐Wu Yu - 615-628 Multidivisional Structure and Productivity: The Contingency of Diversification Strategy
by Ahmed Riahi‐Belkaoui - 629-644 Federal Reserve Monetary Policy and Industry Stock Returns
by Gerald R. Jensen & Robert R. Johnson & W. Scott Bauman - 645-655 The Robustness of the APT to Alternative Estimators
by Andrew Clare & Richard Priestley & Stephen Thomas - 657-666 A Comparative Analysis of the Market Model and the Multiple‐Factor Market Model
by Teresa L. Conover - 667-684 The Random Walk Hypothesis in the Spanish Stock Market: 1980–1992
by Natividad Blasco & Cristina Del Rio & Rafael Santamaría - 685-704 Optimal Bond Refunding: A Practical Approach
by Sudipto Sarkar - 705-725 Ethical Unit Trust Financial Performance: Small Company Effects and Fund Size Effects
by Alan Gregory & John Matatko & Robert Luther
April 1997, Volume 24, Issue 3
- 309-342 Detecting Information from Directors' Trades: Signal Definition and Variable Size Effects
by Alan Gregory & John Matatko & Ian Tonks - 343-362 Bid‐ask Spreads, Trading Volume and Volatility: Intra‐day Evidence from the London Stock Exchange
by A. Abhyankar & D. Ghosh & E. Levin & R.J. Limmack - 363-374 Re‐examining Cointegration, Unit Roots and Efficiency in Foreign Exchange Rates
by John P. Lajaunie & Atsuyuki Naka - 375-396 The Equal Bid Principle: An Analysis of the Thirteenth Council Takeover Directive of the European Union
by Clas Bergström & Peter Högfeldt - 397-412 Covered Purchasing Power Parity, Ex‐ante PPP and Risk Aversion
by Michael J. Moore - 413-424 Growth Opportunities and Investment Decisions: A New Perspective on the Cost of Capital
by Kee H. Chung & Kyu H. Kim - 425-444 Trading Returns for the Weekend Effect Using Intraday Data
by Edward H. Chow & Ping Hsiao & Michael E. Solt - 445-463 The Effect of Golden Parachutes on Shareholder Wealth and Takeover Probabilities
by Pamela L. Hall & Dwight C. Anderson - 465-479 Target Firm Returns: Does the Form of Payment Affect Abnormal Returns?
by Wallace N. Davidson III & Louis T.W. Cheng - 481-496 Value Under Active and Passive Debt Management Policy
by Tony Appleyard & Ian M. Dobbs - 497-509 The Effect of Bond Rating Changes and New Ratings on UK Stock Returns
by M.J. Barron & A.D. Clare & S.H. Thomas - 511-525 The Provision of Non‐audit Services and the Pricing of Audit Fees
by Michael Firth - 527-540 Timeliness of Reporting and Earnings Information Transfers
by Jerry C.Y. Han & John J. Wild - 541-557 Deferred Taxes and Bond Ratings: A Canadian Case
by S. Chattopadhyay & F.J. Arcelus & G. Srinivasan - 559-570 Multi‐factor Risk‐return Relationships
by George P. Diacogiannis & Panayiotis F. Diamandis
March 1997, Volume 24, Issue 2
- 155-178 Consistency of UK Pension Fund Investment Performance
by Gavin Brown & Paul Draper & Eddie McKenzie - 179-196 Ownership Differences and Firms' Income Smoothing Behavior
by Steven J. Carlson & Chenchuramaiah T. Bathala - 197-248 A Survey of Managerial Incentives and Investment Bias — Common Structure but Differing Assumptions
by Erik Bohlin - 249-260 Do Assumptions About Factor Structure Matter in Empirical Tests of the APT?
by Ian Garrett & Richard Priestley - 261-276 An Empirical Study of Volatility in Seven Southeast Asian Stock Markets Using ARV Models
by Mike K.P. So & K. Lam & W.K. Li - 277-292 Accounting Losses and Earnings Response Coefficients: The Impact of Leverage and Growth Opportunities
by Minna Martikainen - 293-307 Transition Period of Mandated Accounting Changes — Timing of Adoption and Economic Consequences: The Case of SEAS No. 13
by Samir M. El‐Gazzar & Bikki L. Jaggi
January 1997, Volume 24, Issue 1
- 1-26 The Effect of Regulatory Announcements on the Cost of Equity Capital of British Telecom
by Antonios Antoniou & Gioia M. Pescetto - 27-50 Do Stock Market Investors Overreact?
by Gishan Dissanaike - 51-66 Is Stock Market Overreaction Persistent Over Time?
by Carl R. Chen & David A. Sauer - 67-84 Boundary Conditions for Ratios with Positively Distributed Components
by Stuart McLeay - 85-96 The Cost of Bond Covenant Restrictions on the Disposition of Assets
by Mary M. Pashley & C.R. Krishnaswamy & Erika W. Gilbert - 97-124 Capital Adequacy, Bank Mergers, and the Medium of Payment
by Gustavo Grullon & Roni Michaely & Itzhak Swary - 125-143 Tax, Corporate Behaviour and the Foreign Income Dividend Scheme
by Daniella Acker & David J. Ashton & Sue Green - 145-153 Preliminary Evidence on Takeover Target Returns in Spain: A Note
by Carlos Ocaña & J. Ignacio Peña & Doloros Robles
December 1996, Volume 23, Issue 9-10
- 1223-1244 Over-Reaction by Security Market Analysts: The Impact of Broker Status and Firm Size
by Simon Hussain - 1245-1265 An Empirical Analysis of Qualitative Management Earnings Forecasts
by Michael Ofosu Mensah & Hong V. Nguyen & Huldah A. Ryan - 1267-1287 Dividend Policy and Corporate Performance
by Aigbe Akhigbe & Jeff Madura - 1289-1306 Industry Information Transfers: The Effect of Information Environment
by Roger C. Graham & Raymond D. King - 1307-1317 The Intertemporal Relationship Between the Currency Spot Market and the Currency Option Market
by Ming-Shiun Pan & Ralph T. Hocking & Hong K. Rim - 1319-1331 The Cost of Equity Capital at the Corporate and Investor Levels Allowing a Rational Expectations Model with Personal Taxations
by Mike Dempsey - 1333-1356 An Adjustment Procedure for Predicting Betas When Thin Trading is Present: Canadian Evidence
by Francis Boabang - 1357-1377 Detecting Linear and Nonlinear Dependence in Stock Returns: New Methods Derived from Chaos Theory
by Claire G. Gilmore - 1379-1395 Mean Reversion in the United Kingdom Stock Market and its Implications for a Profitable Trading Strategy
by David A. Sauer & Carl R. Chen - 1397-1414 Information Content of Interim Earnings Components — Evidence from Finland
by Hannu Schadewitz - 1415-1434 Trait Recognition: An Alternative Approach to Early Warning Systems in Commercial Banking
by James Kolari & Michele Caputo & Drew Wagner - 1435-1452 An Empirical Re-Examination of the Cross-Section of Expected Returns: UK Evidence
by Andrew Chan & Alice P.L. Chui - 1453-1465 Random Walks in World Money Rates
by Nan Ting Chou & William H. Dare & William Dukes & Christopher K. Ma
March 1988, Volume 15, Issue 1
- 1-8 On the Evaluation of Bought‐In Goods and Services
by D.J. Ashton - 9-19 The Financial Characteristics of Small Firms Which Achieve Quotation On the Uk Unlisted Securities Market
by P. Hutchinson & I. Meric & G. Meric - 21-26 On Optimal Output In an Option Pricing Framework
by Thomas E. Conine & Oscar W. Jensen & Maurry Tamarkin - 27-45 The Association Between Probabilities of Bankruptcy and Market Responses—A Test of Market Anticipation
by Christine V. Zavgren & Michael T. Dugan & James M. Reeve - 47-66 The Pip Grant Accounting Controversy In Canada: A Study of the Economic Consequences of Accounting Standards
by Joseph K. Cheung - 67-75 Portfolio Insurance and the Uk Stock Market
by D.P. Bradley & M. Walsh - 77-86 More Methods That Make Little Difference In Event Studies
by Joel E. Thompson - 87-99 A Stable Cost Application Scheme For Service Center Usage
by K.R. Balachandran & B.N. Srinidhi - 101-113 An Empirical Test of the Statistical Association of Market Risk and Financial Accounting Allocation
by Jack Blann & B.V. Balachandran - 115-123 The Explication of the True and Fair View Doctrine: A Comment
by I.C. Stewart - 125-127 The Explication of the True and Fair View Doctrine: A Reply
by B.A. Rutherford