Journal of business finance & accounting vol. 18 no. 3 April 1991

234

CONTENTS

OF RECENT

ACCOUNTING

JOURNALS

Journal of Business Finance & Accounting Vol. 18 No. 3 April 1991 Editor:

Richard Briston.

Contents The Information Content of the Trend Between Historic Cost Earnings and Current Cost Earnings (United States of America)

Daniel Thorne

The Relationship in Time Between Annual Accounting Returns and Annual Stock Market Returns in the UK

John O’Hanlon

Dividend Omissions and Stock Market Rationality

Chinmoy Ghosh J. Randall Woolridge

The Relevance of Asymmetric Information to Fmancing Decisions

Mark E. Bayless J. David Diltz

Ex-effects: Taxes, Transactions Costs and the Short-term Trading Hypothesis

Ian R. Davidson

‘True and Fair’: A Survey of UK Financial Directors

C. W. Nobes R. H. Parker

A Study of Empirical Return Generating Models: A Market Model, a Multifactor Model, and a Unified Model

S. J. Chang

When LBOs go IPO

M. Fall Ainina Nancy K. Mohan

The Effect of Ownership Control Status on Stock Price Reaction to the Adoption of LIFO Inventory

Kenneth K. Leong Janis K. Zaima Thomas Buchman

Option Prices as an Indicator of Stock Return Expectations

Dan C. McGuire Ronald J. Kudla

The Foreign Acquirer Bonanza: Myth or Reality?

Israel Shaked Allen Michel David McClain

Foreign Exchange Strategies: Spot, Forward and Optmns

Menachem Berg Giora Moore