Content
April 2015, Volume 39, Issue 2
- 288-307 Informed trading, institutional trading, and spread
by Malay Dey & B. Radhakrishna - 308-326 Do shareholder rights influence managerial propensity to engage in earnings management?
by Kenneth Small & Seung Kwag & Joanne Li - 327-346 The differing efficiency experiences of banks leading up to the global financial crisis: A comparative empirical analysis from Australia, Canada and the UK
by Dong Xiang & Abul Shamsuddin & Andrew Worthington - 347-356 Teachers’ salaries and human capital, and their effects on academic performance: an institution-level analysis of Los Angeles County high schools
by Richard Cebula & Franklin Mixon & Mark Montez - 357-369 Multiple reverse stock splits (investors beware!)
by Claire Crutchley & Steven Swidler - 370-381 On the accuracy of private forecasts of inflation and growth in Brazil
by Hamid Baghestani & Cassia Marchon - 382-395 Macroeconomic sources of foreign exchange risk premium: evidence from South Africa
by Bernard Walley - 396-411 Economic, welfare, demographic, and gender inequalities among selected Arab countries
by Edward Nissan & Farhang Niroomand - 412-430 The effects of agglomeration on interregional hospital patient flow
by Johnathan Munn & Caroliniana Padgett
January 2015, Volume 39, Issue 1
- 1-22 Can we consistently forecast a firm’s earnings? Using combination forecast methods to predict the EPS of Dow firms
by Naresh Bansal & Jack Strauss & Alireza Nasseh - 23-47 An empirical analysis of the impact of large changes in institutional ownership on CEO compensation risk
by Yixi Ning & Xiankui Hu & Xavier Garza-Gomez - 48-74 Property-type diversification and REIT performance: an analysis of operating performance and abnormal returns
by Randy Anderson & Justin Benefield & Matthew Hurst - 75-99 The effects of bank capital constraints on post-acquisition performance
by Chris Brune & Kevin Lee & Scott Miller - 100-118 Mean and volatility transmission for commodity futures
by Terrance Grieb - 119-135 The effects of stock splits on stock liquidity
by Gow-Cheng Huang & Kartono Liano & Ming-Shiun Pan - 136-152 A time series test to identify housing bubbles
by Diego Escobari & Damian Damianov & Andres Bello - 153-170 Health care and the cross-section of US stock returns
by Brian Payne & John Geppert - 171-188 The effect of the U.S. federal income tax appraisal requirement on noncash charitable contributions for individuals
by James Serocki & Kevin Murphy - 189-200 CEO age, education, and introduction of hedging in the oil and gas industry
by Zahid Iqbal - 201-210 On the demand for smoking quitlines
by Rajeev Goel
October 2014, Volume 38, Issue 4
- 541-567 Investor behavior in the mutual fund industry: evidence from gross flows
by George Cashman & Federico Nardari & Daniel Deli & Sriram Villupuram - 568-588 An asset protection scheme for banks exposed to troubled loan portfolios
by Anders Grosen & Pernille Jessen & Thomas Kokholm - 589-608 Monetary policy implications of housing shift-contagion across regional markets
by MeiChi Huang - 609-626 The impact of private benefits on institutional ownership change: evidence from markets with different sentiments
by Yong Wang - 627-642 Causality-in-variance and causality-in-mean between the Greek sovereign bond yields and Southern European banking sector equity returns
by Go Tamakoshi & Shigeyuki Hamori - 643-657 The long-term performance following dividend initiations and resumptions revisited
by Sheng-Syan Chen & Robin Chou & Yun-Chi Lee - 658-671 Herding in the strategic allocations of Spanish pension plan managers
by Laura Andreu & Cristina Ortiz & José Sarto - 672-686 Technological change and the U.S. real interest rate
by Constantine Alexandrakis - 687-697 Greek sovereign bond index, volatility, and structural breaks
by Go Tamakoshi & Shigeyuki Hamori - 698-711 The impact of the disposition effect on asset prices: insight from the NBA
by Richard Borghesi - 712-720 An exploratory empirical inquiry into the impact of federal budget deficits on the ex post real interest rate yield on ten year Treasury notes over the last half century
by Richard Cebula & Fiorentina Angjellari-Dajci & Maggie Foley
July 2014, Volume 38, Issue 3
- 359-382 Hedge fund attributes and volatility around equity offerings
by Robert Hull & Sungkyu Kwak & Rosemary Walker - 383-406 Cross listing, disclosure regimes, and trading volume sensitivity to stock returns
by Haiyan Zhou & Stephen Owusu-Ansah - 407-437 The day-of-the-week effect revisited: international evidence
by Mehmet Dicle & John Levendis - 438-460 Over-investment in corporate R&D, risk, and stock returns
by Mohsen Saad & Zaher Zantout - 461-491 Insider trading around open-market share repurchases
by Fei Leng & Kevin Zhao - 492-517 Volatility analysis of precious metals returns and oil returns: An ICSS approach
by Lucía Morales & Bernadette Andreosso-O’Callaghan - 518-527 On the loss structure of federal reserve forecasts of output growth
by Hamid Baghestani - 528-540 Comparing U.S. regions for selected economic and financial variables
by Edward Nissan & Shahdad Naghshpour
April 2014, Volume 38, Issue 2
- 181-208 Hedge funds versus private equity funds as shareholder activists in Germany — differences in value creation
by Mark Mietzner & Denis Schweizer - 209-234 An empirical analysis of the Carbon Financial Instrument
by Omid Sabbaghi & Navid Sabbaghi - 235-268 Investigating the PPP hypothesis using constructed U.S. dollar equilibrium exchange rate misalignments over the post-bretton woods period
by Axel Grossmann & Marc Simpson & Teofilo Ozuna - 269-286 Acquisitions of family owned firms: boon or bust?
by Kimberly Gleason & Anita Pennathur & Joan Wiggenhorn - 287-301 The determinants of business start-ups in tertiary education: evidence for Greece through a panel data approach
by Nicholas Apergis & Irene Fafaliou - 302-320 Stock markets, banks and the sources of economic growth in low and high income countries
by Felix Rioja & Neven Valev - 321-344 Subprime lending over time: the role of race
by Marvin Smith & Christy Hevener - 345-358 A road to assimilation: immigrants and financial markets
by Swarnankur Chatterjee & Velma Zahirovic-Herbert
January 2014, Volume 38, Issue 1
- 1-26 Euro conversion and return dynamics of European financial markets: a frequency domain approach
by Axel Grossmann & Emiliano Giudici & Marc Simpson - 27-52 The influence of industry concentration on merger motives—empirical evidence from machinery industry mergers
by Florian Geiger & Dirk Schiereck - 53-70 The impact of governance characteristics on the stock price of cross listed companies
by Inga Chira - 71-83 Budget deficits and real interest rates: a regime-switching reflection on Ricardian Equivalence
by Daniel Choi & Mark Holmes - 84-95 Interest-rate and calendar-time effects in money market fund and bank deposit cash flows
by Vladimir Kotomin & Stanley Smith & Drew Winters - 96-118 OPEC and political considerations when deciding on oil extraction
by Khalid Kisswani - 119-132 A nonparametric approach to market timing: evidence from Spanish mutual funds
by José Alvarez & Laura Andreu & Cristina Ortiz & José Sarto - 133-149 Hedge funds, fund attributes and risk adjusted returns
by Gökçe Soydemir & Jan Smolarski & Sangheon Shin - 150-163 Similarities in fan preferences for minor-league baseball across the American Southeast
by Tyler Anthony & Tim Kahn & Briana Madison & Rodney Paul & Andrew Weinbach - 164-180 Empirical analysis of the impact of cigarette excise taxes on cigarette consumption: estimates from recent state-level data
by Richard Cebula & Maggie Foley & Robert Houmes
October 2013, Volume 37, Issue 4
- 479-494 Simultaneous dependence between firm-level stock returns
by Kenneth Moon & James LeSage - 495-510 A comparison of corporate versus government bond funds
by George Comer & Javier Rodriguez - 511-527 Are commercial bank lending propensities useful in understanding small firm finance?
by James McNulty & Marina Murdock & Nivine Richie - 528-546 The effect of banking market structure on the volatility of growth of manufacturing sectors in developing countries
by Indrit Hoxha - 547-559 Dividend growth, stock valuation, and long-run risk
by Claude Bergeron - 560-583 Top performing banks: the benefits to investors
by Greg Filbeck & Dianna Preece & Xin Zhao - 584-605 The effects of listing changes between NASDAQ market segments
by Wenbin Tang & Hoang Nguyen & Van Nguyen - 606-621 The role of fixed capital depreciations for TFP growth: evidence from firm level panel data estimates
by Nicholas Apergis & John Sorros - 622-636 Gender dynamics and smoking prevalence in Japan
by Rajeev Goel & Xingyuan Zhang
July 2013, Volume 37, Issue 3
- 319-338 FDI activity and worker compensation: evidence from US non-manufacturing industries
by Özlem Eren & James Peoples - 339-374 Investment banks advising takeover targets
by Qingzhong Ma - 375-401 Myopia and pensions in general equilibrium
by Frank Caliendo & Emin Gahramanov - 402-423 Carry-trades on the yen and the Swiss franc: are they different?
by André Mollick & Tibebe Assefa - 424-441 Remittances and economic growth in Africa, Asia, and Latin American-Caribbean countries: a panel unit root and panel cointegration analysis
by Christian Nsiah & Bichaka Fayissa - 442-452 Exchange rate volatility and demand for money in less developed countries
by Sahar Bahmani - 453-462 The influence of ETFs on the price discovery of gold, silver and oil
by Stoyu Ivanov - 463-477 Broadcast meteorology and the supply of weather forecasts: an exploration
by Daniel Sutter
April 2013, Volume 37, Issue 2
- 159-172 An examination of ex-ante factors and their influence on equity carve-out long-term performance
by Thomas Thompson - 173-187 Economic freedom and the mispricing of single-state municipal bond closed-end funds
by Samuel Jones & Michael Stroup - 188-199 The effects of cash holdings on corporate performance during a credit crunch: evidence from the sub-prime mortgage crisis
by Frederick Adjei - 200-215 Economic policy and the presidential election cycle in stock returns
by Ray Sturm - 216-239 Stochastic volatility model under a discrete mixture-of-normal specification
by Dinghai Xu & John Knight - 240-252 Expectancy balance model for cash flow
by Marcos Melo & Feruccio Bilich - 253-273 Daily momentum profits with firm characteristics and investors’ optimism in the Taiwan market
by Chiao-Yi Chang - 274-292 Cross-listing in the home market after going public in the U.S
by Yaseen Alhaj-Yaseen - 293-307 Volatility, trade size, and order imbalance in China and Japan exchange traded funds
by Valeria Martinez & Yiuman Tse & Jullavut Kittiakarasakun - 308-317 Do MNCs spur financial markets in corrupt host countries?
by Mohsen Bahmani-Oskooee & Shady Kholdy & Ahmad Sohrabian
January 2013, Volume 37, Issue 1
- 1-32 Financial liberalization and firms’ capital structure adjustments evidence from Southeast Asia and South America
by Rashid Ameer - 33-61 Information markets, product markets and vertical merger
by Jihui Chen & Qihong Liu - 62-79 Uncertainty and risk premium puzzle
by Heeho Kim - 80-99 Informational externalities of initial public offerings: Does venture capital backing matter?
by Carmen Cotei & Joseph Farhat - 100-121 Crack spread option pricing with copulas
by Hemantha Herath & Pranesh Kumar & Amin Amershi - 122-135 The productivity and performance of Australia’s major banks since deregulation
by Malcolm Abbott & Su Wu & Wei Wang - 136-149 The Fed’s TRAP
by Alexander Erler & Christian Drescher & Damir Križanac - 150-157 A note on the evaluation of long-run investment decisions using the sharpe ratio
by Ken Johnston & John Hatem & Elton Scott
October 2012, Volume 36, Issue 4
- 781-821 Incentive to manipulate earnings and its connection to analysts’ forecasts, trading, and corporate governance
by Deniz Igan & Marcelo Pinheiro - 822-849 Information effects of announced stock index additions: evidence from S&P 400
by Marek Marciniak - 850-867 Information dynamics effects from major world markets to SAARC nations
by Vivek Bhargava & Akash Dania - 868-881 A model for risky cash flows and tax shields
by Howard Qi & Sheen Liu & Dean Johnson - 882-899 Managerial hedging ability and firm risk
by Lee Dunham - 900-924 Does mandatory disclosure affect subprime lending to minority neighborhoods?
by Zsuzsa Huszár & George Lentz & Wei Yu - 925-936 Recent evidence on determinants of per residential customer electricity consumption in the U.S.: 2001-2005
by Richard Cebula
July 2012, Volume 36, Issue 3
- 521-554 Dutch-auction IPOs: institutional development and underpricing performance
by Mary Robinson & Richard Robinson - 555-586 Impact of exchange rate volatility on commodity trade between U.S. and China: is there a third country effect
by Mohsen Bahmani-Oskooee & Jia Xu - 587-612 Why do banks acquire non-banks?
by Maretno Harjoto & Ha-Chin Yi & Tosporn Chotigeat - 613-633 Re-examination of industry effects due to withdrawn mergers
by Jeff Madura & Thanh Ngo - 634-661 Explanation for market response to seasoned equity offerings
by Robert Hull & Sungkyu Kwak & Rosemary Walker - 662-674 Bankruptcy behavior in the NFL: does the overtime structure change the strategy of the game?
by Kurt Rotthoff - 675-690 An empirical analysis of mean reversion of the S&P 500’s P/E ratios
by Ralf Becker & Junsoo Lee & Benton Gup - 691-711 Currency depreciation effects on ADR returns: evidence from Latin America
by Omar Esqueda & Dave Jackson - 712-727 Sudden equity price declines and the flight-to-safety phenomenon: additional evidence using daily data
by Joe Brocato & Kenneth Smith - 728-749 An entropy approach to size and variance heterogeneity in U.S. commercial banks
by Lakshmi Balasubramanyan & Spiro Stefanou & Jeffrey Stokes - 750-765 Principal component analysis of yield curve movements
by Joel Barber & Mark Copper - 766-779 Oil prices and exchange rates in oil-exporting countries: evidence from TAR and M-TAR models
by Hassan Mohammadi & Mohammad Jahan-Parvar
April 2012, Volume 36, Issue 2
- 261-281 The impact of security concentration on adverse selection costs and liquidity: an examination of exchange traded funds
by Kenneth Small & James Wansley & Matthew Hood - 282-302 Stock market return and volatility: day-of-the-week effect
by M. Berument & Nukhet Dogan - 303-318 A model of promotion and relegation in league sports
by John Jasina & Kurt Rotthoff - 319-334 On the feasibility of monetary union among Gulf Cooperation Council (GCC) countries: does the symmetry of shocks extend to the non-oil sector?
by Rosmy Jean Louis & Faruk Balli & Mohamed Osman - 335-350 A panel data analysis for housing affordability in Taiwan
by I-Chun Tsai & Chien-Wen Peng - 351-370 A vector-autoregression analysis of credit and liquidity factor dynamics in US LIBOR and Euribor swap markets
by Finbarr Murphy & Bernard Murphy - 371-399 Executive compensation and gender: S&P 1500 listed firms
by João Vieito & Walayet Khan - 400-423 Long-term reactions to large stock price declines and increases in the European stock market: a note on market efficiency
by Achim Himmelmann & Dirk Schiereck & Marc Simpson & Moritz Zschoche - 424-442 Determinants of the medium of payment used to acquire privately-held targets
by Jeff Madura & Thanh Ngo - 443-462 Not paying dividends? A decomposition of the decline in dividend payers
by Candra Chahyadi & Jesus Salas - 463-480 On the cointegration of international stock indices
by Richard Fu & Marco Pagani - 481-498 The effects of age, experience and managers upon baseball performance
by Berna Demiralp & Christopher Colburn & James Koch - 499-519 How do quotes and prices evolve around isolated informed trades?
by A. Inci & H. Seyhun - 520-520 Erratum to: The interaction of corporate dividend policy and capital structure decisions under differential tax regimes
by Ufuk Ince & James Owers
January 2012, Volume 36, Issue 1
- 1-32 Analysing contagion and bailout effects with copulae
by Gregor Weiß - 33-57 The interaction of corporate dividend policy and capital structure decisions under differential tax regimes
by Ufuk Ince & James Owers - 58-92 Financing professional partnerships
by Linus Wilson - 93-105 Which implied volatility provides the best measure of future volatility?
by Guan Wang & Pierre Yourougou & Yue Wang - 106-122 Speculating on presidential success: exploring the link between the price–earnings ratio and approval ratings
by Tomasz Wisniewski & Geoffrey Lightfoot & Simon Lilley - 123-135 Sportsbook pricing and the behavioral biases of bettors in the NHL
by Rodney Paul & Andrew Weinbach - 136-147 The nexus between exchange rates and stock markets: evidence from the euro-dollar rate and composite European stock indices using rolling analysis
by Christos Kollias & Nikolaos Mylonidis & Suzanna-Maria Paleologou - 148-161 Revisiting the forward—spot relation: an application of the nonparametric long-run correlation coefficient
by Angelos Kanas & Christos Ioannidis - 162-175 The value of the option to preserve farm real estate
by Jeffrey Stokes - 176-189 Debt dependence and corporate performance in a financial crisis: evidence from the sub-prime mortgage crisis
by Frederick Adjei - 190-200 Social identity and schooling inequality
by Edward Nissan & George Carter - 201-210 The effect of the Kyoto Protocol on carbon dioxide emissions
by Risa Kumazawa & Michael Callaghan - 211-225 The housing bubble in real-time: the end of innocence
by Rolando Peláez - 226-237 GDP trend deviations and the yield spread: the case of eight E.U. countries
by Periklis Gogas & Ioannis Pragidis - 238-248 Migration and public policies: a further empirical analysis
by Richard Cebula & Usha Nair-Reichert - 249-260 Relating economic infrastructure indexes to investor protection for selected emerging economies
by Farhang Niroomand & Edward Nissan
October 2011, Volume 35, Issue 4
- 371-381 Dangers of commitment under rational expectations
by George Waters - 382-416 Market impact of international sporting and cultural events
by António Martins & Ana Serra - 417-433 Predictability of the U.S. Dollar Index using a U.S. export and import price index-based relative PPP model
by Axel Grossmann & Marc Simpson - 434-455 The patterns of cross-border portfolio investments in the GCC region: do institutional quality and the number of expatriates play a role?
by Faruk Balli & Rosmy Louis & Mohammad Osman - 456-472 Dynamics of floating exchange rate: how important are capital flows relative to macroeconomic fundamentals?
by Wei Sun & Lian An - 473-483 Credit ratings and long-term IPO performance
by Kam Chan & Yung Lo - 484-489 Will export taxes replace VERs?
by David Franck & Nadeem Naqvi
July 2011, Volume 35, Issue 3
- 239-259 Business cycle and aggregate industry mergers
by Srdan Komlenovic & Abdullah Mamun & Dev Mishra - 260-273 Temporary open market operation on MBS repos: any foreshadowing of the financial crisis of 2008?
by Ozgur Akay & Drew Winters - 274-295 Minimax price bounds in incomplete markets
by Unyong Pyo - 296-308 Mean reversion and long memory in African stock market prices
by Emmanuel Anoruo & Luis Gil-Alana - 309-331 Jump risk and cross section of stock returns: evidence from China’s stock market
by Haigang Zhou & John Zhu - 332-347 Monday returns and asset pricing
by Jorge Brusa & Wayne Lee & Pu Liu - 348-360 Financial development and economic growth in Vietnam
by Sajid Anwar & Lan Nguyen - 361-369 Bank loan commitments and Material Adverse Change clause
by Chung Baek & Jongwook Reem & Thomas Jackman
April 2011, Volume 35, Issue 2
- 123-148 A Bayesian analysis of market information linkages among NAFTA countries using a multivariate stochastic volatility model
by Petra Fleischer & Ross Maller & Gernot Müller - 149-163 On the financial characteristics of firms that initiated new dividends during a period of economic recession and financial market turmoil
by Bruce Payne - 164-180 The wisdom of the few or the wisdom of the many? An indirect test of the marginal trader hypothesis
by Calvin Blackwell & Robert Pickford - 181-197 The exchange traded funds’ pricing deviation: analysis and forecasts
by Richard DeFusco & Stoyu Ivanov & Gordon Karels - 198-210 Timing of price clustering and trader behavior in the foreign exchange market: evidence from Taiwan
by Hao-Chen Liu - 211-237 Sarbanes-Oxley wealth effects: focus on technology firms
by Aigbe Akhigbe & Anna Martin & Melinda Newman
January 2011, Volume 35, Issue 1
- 1-21 Do size and unobservable company factors explain stock price reversals?
by Robert Cressy & Hisham Farag - 22-40 Some causes of interstate differences in community bank performance
by Albert DePrince & William Ford & Pamela Morris - 41-70 Can overconfidence explain the consumption hump?
by Shantanu Bagchi - 71-78 News and noise: do investors react to stock split announcements differently during periods of high and low market volatility?
by Steve Johnson & Robert Stretcher - 79-92 The sub-prime mortgage crisis and the changing value of cash
by Frederick Adjei - 93-103 Golden eggs versus plastic eggs: hyperbolic preferences and the persistence of debit
by Amanda King & John King - 104-115 Board independence and market reactions around news of stock option backdating
by Zahid Iqbal & Kun Wang & Sewon O - 116-122 Regional information and market efficiency: the case of spread betting in United States college football
by Daniel Kuester & Shane Sanders
October 2010, Volume 34, Issue 4
- 365-390 Patent citations, technology diffusion, and international trade: evidence from Asian countries
by Shoji Haruna & Naoto Jinji & Xingyuan Zhang - 391-414 Modeling the time to an initial public offering: When does the fruit ripen?
by Yamin Ahmad & Russell Kashian - 415-429 How well is productivity being priced?
by Lakshmi Balasubramanyan & Ramesh Mohan - 430-454 Contrarian strategies and investor overreaction under price limits
by Anchor Lin & Peggy Swanson - 455-467 Price discovery in the Indian gold futures market
by Pantisa Pavabutr & Piyamas Chaihetphon - 468-470 Introduction to the symposium on mathematics and economics: some perspectives from the Mathematical Association of America Curriculum Foundation seminar
by Richard Vogel & James Payne - 471-476 The state of mathematics education today: what happens in the math classroom
by Sheldon Gordon - 477-483 Problem-based learning: merging of economics and mathematics
by Rae Goodman - 484-488 Teaching across disciplines: using collaborative instruction in undergraduate education
by Roberta Schroder
July 2010, Volume 34, Issue 3
- 229-256 The economic profitability of pre-IPO earnings management and IPO underperformance
by Yan Xiong & Haiyan Zhou & Sanjay Varshney - 257-268 An investigation of the weekend effect during different market orientations
by Denis Boudreaux & Spuma Rao & Phillip Fuller - 269-283 Bequest motives and household money demand
by Jan Tin - 284-300 Autocorrelation, return horizons, and momentum in stock returns
by Ming-Shiun Pan - 301-307 Recent evidence on the impact of government budget deficits on the ex ante real interest rate yield on Moody’s Baa-rated corporate bonds
by Richard Cebula & Pablo Cuellar - 308-325 The joint decision to manage earnings through discretionary accruals and asset sales around insider trading: Taiwan evidence
by Chih-Jen Huang - 326-348 New evidence on shareholder wealth effects in bank mergers during 1980-2000
by Adel Al-Sharkas & M. Hassan - 349-364 The strength and source of asymmetric international diversification
by Leyuan You & Robert Daigler
April 2010, Volume 34, Issue 2
- 113-141 Open interest, volume, and volatility: evidence from Taiwan futures markets
by Stéphane Yen & Ming-Hsiang Chen - 142-149 Unemployment and compensating wages: an analysis of shift work
by Ronald DeBeaumont & Christian Nsiah - 150-172 An analysis of Australian exchange traded options and warrants
by William Bertin & Paul Fowler & David Michayluk & Laurie Prather - 173-186 Distribution of income and expenditures across nations
by Edward Nissan & Farhang Niroomand - 187-195 Covariance estimation: do new methods outperform old ones?
by Lan Liu & Hao Lin - 196-217 Do Wall Street economists believe in Okun’s Law and the Taylor Rule?
by Karlyn Mitchell & Douglas Pearce - 218-227 Openness and the speed of adjustment in the money market
by Sahar Bahmani
January 2010, Volume 34, Issue 1
- 1-22 Mad Money stock recommendations: market reaction and performance
by Terrill Keasler & Chris McNeil - 23-29 Income smoothing and foreign asset holdings
by Faruk Balli & Rosmy Louis & Mohammad Osman - 30-45 Market undervaluation of risky convertible offerings: Evidence from the airline industry
by Vitaly Guzhva & Kseniya Beltsova & Vladimir Golubev - 46-60 Academic content, research productivity, and tenure
by Jorge Brusa & Michael Carter & George Heilman