Journal of Business Finance & Accounting 2005: Vol 32 Index

2005·0.47 MB·English

Journal of Business Finance C? Accounting, 32(9) & (10), November,/December 2005,0306-686X
2005 - Volume 32
CONTENTS INDEX
Accounting, Valuation and Duration of
Football Player Contracts by Eli Amir
and Ciilad I.ivne ApriPMay Nos 3&4 p. 549
Are Unsolicited Credit Ratings Lower?
Inlernational Evidence From Bank
Ratings by Winnie P.H. Poon and
Michael Firth Nov./Dec. Nos 9&1() p. 1741
Board Monitoring and Earnings
Management: Do Outside Directors
Influence Abnormal Accruals? by
K. \'. Peasnell, P. E. Pope and S. Young Sep./Oct. Nos 7&S p. 1311
Boards of Directors, Market Discipline
and Firm Performance by Richard Bozec Nov ./Dec. Nos 9&:1() p. 1921
Bond Selection for Managed Portfolios by
WM. Steven Smith Jan./Mar. Nos 1&2 p. 389
Comparing the Impact of News: A Tale of
Three Health Care Sectors by Bradlev
1. Ewing, Jamie B. Kruse and Mark
•A. rhompson Sep./Oct. Nos 7&:8 p. 1587
A Comparison of Earnings Management
Between KSE Firms and KOSDAQ
Firms by Soon Suk Yoon Sep./Oct. Nos 7&8 p. 1347
Corporate Dividend Policy: The Views of
British Financial Managers by Alpa
Dhanani Sep./Oct. Nos 7&8 p. 1625
Cost of Capital, Strategic Disclosures and
Accounting Choice by M. (iiet/.mann
and J. Ireland .April/May Nos 3&:4 p. 599
Derivatives Use, Corporate Governance,
and Legislative Change: An Empirical
Analysis of New Zealand Listed
Companies by Alastair Marsden and
.Andrew K. Prevost Jan./Mar. Nos 1&2 p. 255
Determinants of the Accounting Change
for Income Tax by Norman Wong June/July Nos 5&6 p. 1171
Directors’ Recommendations in
Takeovers: An Agency and Governance
Analysis by Darren Henry Jan./Mar. Nos 1&2 p. 129
Earnings Conservatism, Litigation and
Contracting: The Case of Cross-Listed
Firms by Carel Huijgen and Martien
Lubber ink Sep./Oct. Nos 7&:8 p. 1275
< Blackwell Publishing Ltd. 2005, 9000 (larsington Road, Oxford 0X4 2I)Q, UK
and 550 Main Street, Malden, M.A 02148, US.V 2039
2040 CON l ENTS INDEX
The Effect of Decimalization on Trade
Size and Adverse Selection Costs by
Sugatc) ('hakravarty, Bonnie F. Van Ness
and Robert A. Van Ness June/July Nos r)&() p. 1068
The Effect of Earnings Management
on the Asymmetric Timeliness of
Earnings by Juan Manuel (iart ia
Lara, Beatriz Ciarcia Osma and
Araceli Mora April/May Nos 3&:4 p. 691
Employee Relations and the Likelihood
of Occurrence of Corporate Financial
Distress by C'.regory 1). Kane, Unia
V'elury and Bernadette M. Ruf June/july Nos 5&b p. 1083
Evaluating the Performance of Ethical
and Non-ethical Funds: A Matched
Pair Analysis by N. Kreander, R. H. Ciray,
1). M. Power and C. 1). Sinclair Sep./Oet. Nos IScH p. 1465
Excess Volatility and UK Investment
Trusts by Samuel Agyei-Ainpomab and
J. R. Davies june/July Nos 5&:b p. 1033
Financial Modernization in US Banking
Markets: A Local or Global Event? by
Aigbe Akbigbe, Melissa B. Frye and Ann
Marie Whyte Sep./Oit. Nos 7&8 p. 1561
Firm Size and the Information Content of
Annual Earnings Announcements:
Australian Evidence by Howard Chan,
Robert Fall and Alan Ramsay jan./Mar. Nos 1&2 p. 211
Firm Size Dependence in the Determinants
of Bank Term Loan Maturity by Steven
A. Dennis and Ian (i. Sharpe Jan./Mar. Nos \Sc2 p.31
A Framework for Market Discipline in Bank
Regulatory Design by Paul Hamalainen,
Maximilian Hall and Barry Howcroft jan./Mar. Nos 1&2 p. 183
FRSI7 and the Sterling Double A
Corporate Yield Curve by Frank
S. Skinner and Michalis loannides June/July Nos 5&6 p. 1141
Futures Trading Activity and Commodity
Cash Price Volatility by Jian Yang,
R. Brian Balyeat and David |. Leatbam jan./Mar. Nos l&:2 p. 297
The Impact of Managing Director Changes
and Financial Distress on Audit
Qualification and Auditor Switching by
Mohammad Hudaib and F.F. Cooke Nov./Dec. Nos 9&1() p. 1703
The Impact of Mandated Cash Flow
Disclosure on Bid>Ask Spreads by /Vlex
Frino and Stewart Jones Sep./Oet. Nos 7&8 p. 1373
The Impact on UK Acquirers of Domestic,
Cross-border, Public and Private
Acquisitions by Robert L. Clonn, Andy
Ca)sh, Paul M. Guest and Alan Hughes June/july Nos 5&6 p. 815
' Blackwell I’uhlishiiig Ltd 2003
CONTENTS INDEX 2041
Incentive Eft'ects, 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 and
Mike Wright June/July Nos 5&() p. 909
The ‘Independence’ of Expert Opinions
in Corporate Takeovers: Agreeing With
Directors’ Recommendations by Martin
Bugeja Nov./l)ec. Nos 9&10 p. 1861
Information Asymmetry and the Bid-Ask
Spread: Evidence From the UK by
Andros Cregorion, C'hristos loannidis
and Len Skerratt Nov./Dec. Nos 9&1() p. 1801
Information Content and Timing
of Earnings Announcements by
(iongineng (Ihen, Louis L. W. Cheng
and Ning Cao Jan./Mar. Nos 1&2 p. 65
Insider Trading and Pay-Performance
Sensitivity: An Empirical Analysis by
Wei Zliang, Steven F. Caban and Arthur
C-. Allen Nov./l)ec. Nos 9&1() p. 1887
Institutional Traders’ Behavior in an
Emerging Stock Market: Empirical
Evidence on Polish Pension Fund
Investors by Svitlana Voronkova and
Martin I. Bold Sep./Oct. Nos 7&8 p. 1537
Intanrible Assets, Information
Complexity, and Analysts’
Earnings Forecasts by Feng Ciu
and Weiinin Wang Nov./Dec. Nos 9&:1() p. 1673
International Publishing Patterns:
An Investigation of Leading UK and
US Accounting and Finance Journals
by Michael John Jones and Roydon
Roberts J line/J Illy Nos 3&b p. 1107
The International Transmission of
Arbitrage Information Across Futures
Markets l)y Chris Bilson, Fiin Brailsford
and Fwin Evans June/July Nos fj&b p. 973
An Investigation of the Impact of Interest
Rates and Interest Rate Volatility on
Australian Financial Sector Stock
Return Distributions by Robert W. Fall,
Allan Hodgson and Michael L. Kremnier June/july Nos 5&b p. 1001
Investment Opportunity Set and
Voluntary Disclosure of Prospective
Information: A Simultaneous Equations
Approach by Mahmud Hossain, Kainran
Ahmed and Jayne M. Ciodtrey J une/july Nos a&f) p. 871
' Blackwell Publishing l.icl 2005
2042 CON I KNTS INDEX
The Law of Proportionate Effect: The
Growth of the UK Credit Union Movement
at National and Regional Level b)
/\nn-Marie Ward and Donal G. McKillop Nov./Dec. Nos 9&H) p. 1827
The Long Run Abnormal Performance
of UK Acquirers and the Free Cash Flow
Hypothesis by Alan (iregory June/July Nos fi&b p. 777
A New Application of Sustainable Growth:
A Multi-Dimensional Framework for
Evaluating the Long Run Performance
of Bank Mergers by (icrard 1'. Olson and
Michael S. Pagano Nov./Dec. Nos 9&1() p. 1995
The Opening, Short, Medium and
Long Term Performance of Canadian
Unit Trust Initial Public Offerings
(IPOs) by Francis Boabang Sep./Oct. Nos 7&8 p. 1519
Performance of Private to Public
MBOs: The Role of Venture Capital by
Ranko jelic, Brabiin Saadonni and
Mike \Vright .\pril/May Nos 3&4 p. 645
The Pricing of Dividends in Equity
Valuation by John R. M. Hand and
Wayne R. Landsman ,\pril/May Nos S&;4 p. 455
The Provision of Company Benefits in the
UK by David Collard, Michael Godwin
and John Hudson Sep./Oct. Nos 7&8 p. 1597
The Relation Between Investor
Uncertainty and Market Reactions to
Earnings Announcements: Evidence
from the Property-Casualty Insurance
Industry in the USA by Fbeodore
E. (diristensen, Jennifer j. (iaver and
Pamela S. Stuerke Jan./Mar. Nos 1&2 p. 1
Relationship Between Analyst Forecast
Properties and Equity Bid-Ask Spreads
and Depths Around Quarterly Earnings
Announcements by Kiridaran
Kanagaretnam, Gerald j. Lobo and
Dennis I. Whalen Nov./Dec. Nos 9&1() p. 1775
The Relevance of Analysts’ Earnings
Forecasts in Japan bv V^centiu (k)vrig
and Buen Sin Low Sep./Oct. Nos 7&8 p. 1457
Risk Exposures and International
Diversification: Evidence from
i Shares by Maosen Zhong and
Hui Yang April/May Nos S&4 p. 757
The Role of Private Knowledge in
Reducing the Information Wedge:
A Research Note by Aoife Hanley and
Jonathan Caook jan./Mar. Nos 1&2 p. 415
Blackwell Publishing Ltd 2005
CX)N l EN I S INDEX 2043
Signalling and the Long-run Performance
of Spanish Initial Public Offerings
(IPOs) by Siisana Alvarez and Victor
M. (ionzalez Jan./Mar. Nos lii:2 p. 325
Technical, Allocative and Scale
Efficiencies cf REITs: An Empirical
Inquiry by John C. Topuz, Ali F. Darrat
and Roger M. Sbelor Nov./Dec. Nos 9&10 p. 1961
The Term Structure of Implicit
Discount Rates in Security
Valuation by Neil Ciarrod and Aljosa
Valentincic Sep./Oct. Nos 7&8 p. 1237
Tests of Weak-Form Efficiency of the
Dhaka Stock Exchange by Ainul Islam
and Mobanimed Kbaled Sep./Oct. Nos 7&8 p. 1613
Top Director Shake-up: The Link between
Chairman and CEO Dismissal in the UK
by Annita Florou Jan./Mar. Nos 1&2 p. 97
Trade Credit Terms: Asymmetric
Information and Price Discrimination
Evidence From Three Continents by
kicbartl Pike, Nam Sang C'dieng, Karen
Cravens and Dawne Lamminmaki June/July Nos 5&6 p. 1197
A UK Test of an Inflation-Adjusted
OhIson Model by Alan (iregory, Walid
Saleb and Jon Tucker .April/May Nos 3iL-4 p. 487
US, UK and European Stock Market
Integration by Patricia Fraser and
Oluwatobi Oyefeso Jan/Mar. Nos 1&2 p. 161
Voluntary Disclosure of Bad News by
Jeroen Suijs Sep./Oct. Nos 7&8 p. 1423
The Wealth and Risk Effects of the
Gramm-Leach-Bliley Act (GLBA) on the
US Banking Industry by Abdullab
Mamun, M. Kabir Hassan and Neal
Maroney I an./Mar. Nos 1&2 p. 351
The Wealth Effects of Capital Investment
Decisions: An Empirical Comparison of
Korean Chaebol and Non-Chaebol Firms
by Wi Saeng Kim, Esmeralda Lyn,
4'ae-Jun Park and Edward Zycbowicz June/July Nos 5Sc6 p. 945
Weekend Effect, ‘Reverse’ Weekend
Effect, and Investor Trading Activities
by Jorge Brusa, Pii Liu and Lraig
Sc bulnian Sep./Oct. Nos 7&8 p. 1495
' Blackwell Publishing Ltd 2005

Jounuil of Business Fnuince Acamnling, 32(9) (i: (10), N<)vembt‘i/l)«fmlH*r 2005,030<>-()86X
2005 — Volume 32
AUTHOR INDEX
Agyei-Ampumah, S. and J.R. Davies
Excess Volatility and I K Investment
1 rusts )une/|uly Nos 5X:6 p.1033
Akhigbe, A., M.B. Frye and A.M. Whyte
Einaiuial Model ni/ation in US Banking
Markets: A Local or Ulobal Event? Sep./Oct. Nos 7&8 p. 15()1
Alvarez, S. and V.M. Gonzalez
Signalling and the Long-rnn
Performance of Spanish Initial Pnhlic
Olferings (IPOs) lau./.Mar. Nos 1&2 p. 325
Amir, E. and G. Livne
.\cconnting, Valuation and Duration of
Koothall Player (lontracts .\pr./May Nos 3X:4 p. .549
Bilson, C., T. Brailsford and T. Evans
rite International I'ransmission of
.\rhitrage Information Across Futures
Markets Iune/|uly Nos 5X:h p. 973
Boabang, F.
1 he Opening, Short, Medium aud
Long I'erm Performauce of Uanadiau
Unit 1 ru.st Initial Pnhlic Olferings
(IPOs) Sep./Oct. Nos 7&8 p. 1519
Bozec, R.
Boards of Directors, Market Discipline
and Firm Performance Nov./Dec. Nos D&IO p. 1921
Brusa, J., P. Liu and C. Schulman
Weekend Elfect, ‘Reverse’ Weekend
Elfect, and Investor Erading Activities Sep./Oct. Nos 7&8 p. 1495
Bugeja, M.
1 he ‘Independence’ of Expert
Opinions in Uorporate l akeovers:
.Agreeing With Diiectors’
Recommendations Nov./Dec. Nos 9X:I() p. 1801
Chakravarty, S., B.F.V. Ness and
R.A.V. Ness
rhe Elfect of Decimalization on Erade
Size and Adverse Selection C.osts Juue/)uly Nos 5iNh p. 1003
Chan, H,, R. Faff and A. Ramsay
Firm Size and the Information Content
of Annual Earnings .Auuouucemeiits:
.\ustralian Evidence jan.Mar. Nos lcN2 p. 211
' hhK'kwfll I’liblisliin^ l.lil. 200'), ‘XiOO (larsinfftnn Road, Oxfont ()\-t 2I)Q. I'K
and 3.")() Ntain Stri-el, Ntaldon, M.\ 02t IH, I S.A. 2045
2046 AUTHOR INDEX
Chen, G., L.T.W. Cheng and N. Gao
Information C'.ontent and finiing of
Earnings Announcements jan./Mar. Nos 1&:2 p. 65
Christensen, T.E., JJ, Gaver and
P.S. Stuerke
rhe Relation Between Investor
Uncertainty and Market Reactions to
Earnings Announcements: Evidence
from the Froperty-C^asualty Insurance
Industry in the USA Jan./Mar. Nos 1&2 p. 1
Collard, D., M. Godwin and J. Hudson
The Provision of Ca)mpany Benefits in
the UK Sep./Oct. Nos 7&8 p. 1397
Conn, R.L., A. Cosh, P.M. Guest and
A. Hughes
rhe Impact on UK Acquirers of
Domestic, Clross-horder, Public and
Private Acquisitions June/July Nos 5&6 p. 815
Covrig, V. and B.S. Low
The Relevance of Analysts’ Earnings
Forecasts in japan Sep./Oct. Nos 7&8 p.1437
Dennis, S.A. and I.G. Sharpe
Firm Size Dependence in the
Determinants of Bank Eerm Loan
Maturity Jan./Mar. Nos 1&2 p. 31
Dhanani, A.
Corporate Dividend Policy: Ehe V'iews
of British Financial Managers Sep./Oct. Nos 7&8 p.1625
Ewing, B.T., J.B. Kruse and M.A.
Thompson
Comparing the Impact of News: A Tale
of fhree Health ('.are Sectors Sep./Oct. Nos 7&8 p.1587
Faff, R.W., A. Hodgson and M.L.
Kremmer
An Investigation of the Impact of
Interest Rates and Interest Rate
Volatility on Australian Financial Sector
Stock Return Distributions June/July Nos o&G p.1001
Florou, A.
fop Director Shake-up: fhe Fink
between Chairman and ('.EO Dismissal
in the UK Jan./Mar. Nos 1&2 p. 97
Fraser, P. and O. Oyefeso
US, UK and European Stock Market
Integration jan./Mar. Nos 1&2 p. 161
Frino, A, and S. Jones
Fhe Impact of Mandated C^ash Flow
Disclosure on Bid-Ask Spreads Sep./Oct. Nos 7i4;8 p.1373
Garrod, N. and A. Valentincic
rhe l erm Structure of Implicit
Discount Rates in Security Valuation Sep./Oct. Nos 7&8 p. 1237
' lilatkvvfll I’ublisliinjr Ltd 200
AUTHOR INDEX 2047
Gietzmann, M. and J. Ireland
C’.ost of Capital, Strategic Disclosures
and Accounting Cdioice Apr./May. Nos 3&:4 p. 599
Gregoriou, A., C. loannidis
and L. Skerratt
Information Asymmetry and the Bid-
Ask Spread: EA’idence from the UK Nov./Dec. Nos 9&1() p.1801
Gregory, A.
The Long Run Abnormal Performance
of UK Acquirers and the Free C^ash
Flow Hypothesis June/July Nos 5&6 p. 777
Gregory, A., W. Saleh and J. Tucker
AUK lest of an Inflation-Ad justed
Ohlson Model Apr./May. Nos 3&4 p. 487
Gu, F. and W. Wang
Intangible Assets, Information
Complexity, and Analysts’ Farnings
F’orecasts Nov./Dec. Nos 9&10 p. 1673
Hamalainen, P., M. Hall and B.
Howcroft
A Framework for Market Discipline in
Bank Regulatory Design Jan./Mar. Nos 1&2 p. 183
Hand, J.R.M. and W.R. Landsman
The Pricing of Dividends in Fxjuity
V'aluation Apr./May. Nos 3&4 p. 435
Hanley, A. and J. Crook
The Role of Private Knowledge in
Reducing the Information Wedge: A
Research Note Jan./Mar. Nos 1&2 p. 415
Henry, D.
Directors’ Recommeiulations in
Takeovers: An Agency and (iovernance
Analysis Jan./Mar. Nos 1&2 p. 129
Hossain, M., K. Ahmed
and J.M. Godfrey
Investment Opportunity Set and
Voluntary Disclosure of Prospective
Information: A Simultaneous F^quatious
Approach June/July Nos o&h p. 871
Hudaib, M. and T.E. Cooke
The Impact ol Managing Director
C-hanges and Financial Distress
on Audit Qualification and Auditor
Switching Nov./Dec. Nos 9&1() p. 1703
Huijgen, C. and M. Luhherink
Framings Conservatism, Litigation and
Contracting: The C-ase of Cross-Listed
Firms Sep./Oct. Nos 78cS p. 1275
Islam, A. and M. Khaled
Tests of VVeak-Form FTliciency of the
Dhaka Stock Flxchange Sep./Oct. Nos 7&8 p. 1613
' Blackwell Publishing l.td 2005
2048 AUTHOR INDEX
Jelic, R., B. Saadouni
and M. Wright
Performance of Private to Pul)lic
MBOs: The Role of Venture Tapital Apr./May Nos 3&4 p. B43
Jones, M J. and R. Roberts
International Publishing Patterns:
An Investigation of Leading UK and
US Accounting and Finance Journals June/July Nos o&O p. 1 107
Kanagaretnam, K., GJ. Lobo and
DJ. Whalen
Relationship Between Analyst E'orecast
Properties and Equit) Bid-Ask Spreads
and Depths Around Quarterly
Karnings Announcements Nov./Dec. Nos 9&1() p. 177S
Kane, G.D., U. Velury and B.M. Ruf
Fmployee Relations and the Likelihood
ofOccurrence of (lorporate Einancial
Distress lune/july Nos 5&:() p. 108S
Kim, W.S., E. Lyn, T.-J. Park and
E. Zychowicz
The Wealth F.fiects of (Capital
Investment Decisions: An F.mpirical
U.omparison of Korean ('Jiaebol and
Non-('Juiehol Firms june/July Nos 5&() p.Odf)
Kreander, N., R.H. Gray, D.M. Power
and C.D. Sinclair
EXaluating the Performance of Ethical
and Non-ethical Funds: A Matched Pair
Analysis Sep./Oct. Nos 7&:H p. 1405
Lara, G.J.M., B.G. Osma and A. Mora
1 he Edfect of Earnings Management on
the Asymmetric Finieliness of E'.arnings Apr./May. Nos Sii:4 |). 001
Mamun, A., M.K. Hassan
and N. Maroney
1 he Wealth and Risk Effects of the
(iramm-Leach-Bliley Act (GLBA) on
the US Banking Industry Jan./Mar. Nos 1&2 p. 551
Marsden, A. and A.K. Prevost
Derivatives Use, Uorporate
Governance, and Legislative Ghange:
An Eanpirical Analysis of New Zealand
Listed Gompanies Jan./Mar. Nos 1&:2 p. 255
Olson, G.T. and M.S. Pagano
A New Application of Sustainable
Cirowth: A Multi-Dimensional
ETamework for EAaluating the Long
Run Performance of Bank Mergers Nov./Dec. Nos O&IO p. 1005
Peasnell, K.V., P.F. Pope and S. Young
Board Monitoring and ELarnings
Management: Do Outside Directors
Influence Abnormal Accruals? Sep./Oct. Nos 7K:8 p. 1511
' Bliukwfll I’ulilisliiiig 1.1(1 200.5