The Journal of Finance

The Journal of Finance publishes leading research across all the major fields of finance. It is one of the most widely cited journals in academic finance, and in all of economics. Each of the six issues per year reaches over 8,000 academics, finance professionals, libraries, and government and financial institutions around the world. The journal is the official publication of The American Finance Association, the premier academic organization devoted to the study and promotion of knowledge about financial economics.

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Do Portfolio Manager Contracts Contract Portfolio Management?

Published: 7/9/2019,  Volume: 74,  Issue: 5  |  DOI: 10.1111/jofi.12823  |  Cited by: 38

JUNG HOON LEE, CHARLES TRZCINKA, SHYAM VENKATESAN

Most mutual fund managers have performance‐based contracts. Our theory predicts that mutual fund managers with asymmetric contracts and mid‐year performance close to their announced benchmark increase their portfolio risk in the second part of the year. As predicted by our theory, performance deviation from the benchmark decreases risk‐shifting only for managers with performance contracts. Deviation from the benchmark dominates incentives from the flow‐performance relation, suggesting that risk‐shifting is motivated more by management contracts than by a tournament to capture flows.


Conflicting Family Values in Mutual Fund Families

Published: 1/11/2013,  Volume: 68,  Issue: 1  |  DOI: 10.1111/j.1540-6261.2012.01797.x  |  Cited by: 149

UTPAL BHATTACHARYA, JUNG H. LEE, VERONIKA K. POOL

We analyze the investment behavior of affiliated funds of mutual funds (AFoMFs), which are mutual funds that can only invest in other funds in the family, and are offered by most large families. Though never mentioned in any prospectus, we discover that AFoMFs provide an insurance pool against temporary liquidity shocks to other funds in the family. We show that, though the family benefits because funds can avoid fire sales, the cost of this insurance is borne by the investors in the AFoMFs. The paper thus uncovers some of the hidden complexities of fiduciary responsibility in mutual fund families.


TERMS ON CONVENTIONAL MORTGAGE LOANS ON EXISTING HOUSES

Published: 9/1962,  Volume: 17,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1962.tb04298.x  |  Cited by: 7

Allen F. Jung


Do Firms Knowingly Sell Overvalued Equity?

Published: 9/1997,  Volume: 52,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1997.tb01116.x  |  Cited by: 207

INMOO LEE

This article examines the relation between top executives' trading and the long‐run stock returns of seasoned equity issuing firms. Primary issuers, who sell mostly newly‐issued primary shares, significantly underperform their benchmarks, regardless of the top executives' prior trading pattern. However, top executives' trading is reliably associated with the stock returns of secondary issuers, who sell mostly secondary shares previously held by existing shareholders. On average, secondary issuers do not underperform their benchmarks. The results suggest that increased free cash flow problems after issue play an important role in explaining the underperformance of issuing firms.


Research Dissemination and Impact: Evidence from Web Site Downloads

Published: 2/2002,  Volume: 57,  Issue: 1  |  DOI: 10.1111/1540-6261.00429  |  Cited by: 33

Lee Pinkowitz

The Journal of Finance Web site disseminates research expediently to a broad audience. Papers were downloaded 284,170 times from November 1997 to November 1999. The average paper receives 85 downloads per month and is available 10 months before publication. Articles are downloaded more than shorter papers. Lead articles are downloaded more than other articles because they are of greater interest, and they receive an endorsement as the lead. Downloads are positively correlated with citations and may be a useful measure of research impact. Finally, placing forthcoming articles online does not adversely affect subscriptions and may increase the SSCI impact factor.


Information Asymmetry, Mispricing, and Security Issuance

Published: 8/2/2021,  Volume: 76,  Issue: 6  |  DOI: 10.1111/jofi.13066  |  Cited by: 46

JIYOON LEE

I examine the effects of information asymmetry–driven mispricing on security issuance. Using predisclosure changes in purchase obligations as a proxy for information asymmetry–driven mispricing, I find that managers avoid (prefer) issuing securities when they perceive their firms to be undervalued (overvalued). The effects of information asymmetry–driven mispricing are stronger on equity issuance than debt issuance. Consequently, undervaluation (overvaluation) causes an increase (decrease) in leverage. These effects are more pronounced for firms, periods, and securities associated with greater information asymmetry. The stock‐trading patterns that managers follow suggest that their perceived mispricing is an important factor in both private and firm‐level decisions.


ERRORS‐IN‐VARIABLES ESTIMATION PROCEDURES WITH APPLICATIONS TO A CAPITAL ASSET PRICING MODEL*

Published: 9/1974,  Volume: 29,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1974.tb03114.x  |  Cited by: 0

Cheng‐few Lee


FUNCTIONAL FORM AND THE DIVIDEND EFFECT IN THE ELECTRIC UTILITY INDUSTRY

Published: 12/1976,  Volume: 31,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1976.tb03226.x  |  Cited by: 15

Cheng F. Lee


THE MARKET FOR DEPOSIT‐TYPE FINANCIAL ASSETS*

Published: 6/1970,  Volume: 25,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1970.tb00542.x  |  Cited by: 0

Jerry Lee Jordan


Management Buyout Proposals and inside Information

Published: 7/1992,  Volume: 47,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1992.tb04005.x  |  Cited by: 40

D. SCOTT LEE

This paper explores stock price behavior surrounding withdrawn buyout proposals to determine whether managers' proposal announcements reveal any information which is unrelated to the efficiency gains associated with completed buyouts. On average, firms whose managers withdraw buyout proposals do not sustain significantly positive stock price effects unless they receive subsequent acquisition bids. In addition, managers of firms with completed buyouts are no more likely to have access to inside information than managers who withdrew proposals. I interpret this evidence as inconsistent with the notion that inside information commonly motivates management buyout proposals.


TAX INCENTIVES AND INVESTMENT BEHAVIOR IN MANUFACTURING 1954–1968*

Published: 6/1972,  Volume: 27,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1972.tb01005.x  |  Cited by: 0

James Lee Starkey


THE EURO‐DOLLAR MULTIPLIER

Published: 9/1973,  Volume: 28,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1973.tb01411.x  |  Cited by: 5

Boyden E. Lee


The Pricing of Corporate Debt: A Note

Published: 12/1981,  Volume: 36,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1981.tb01085.x  |  Cited by: 5

C. JEVONS LEE


FEDERAL REGULATION OF BANK HOLDING COMPANIES*

Published: 9/1962,  Volume: 17,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1962.tb04318.x  |  Cited by: 0

Lawrence Lee Crum


MEMBER‐BANK BORROWING FROM THE FEDERAL RESERVE BANK OF CHICAGO, 1951–1966*

Published: 9/1968,  Volume: 23,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1968.tb00855.x  |  Cited by: 0

Jack Lee Cooper


AN INVESTIGATION INTO PLANNING TECHNIQUES FOR MAXIMIZATION OF MANPOWER IN ENGLAND AND IN THE UNITED STATES*

Published: 3/1962,  Volume: 17,  Issue: 1  |  DOI: 10.1111/j.1540-6261.1962.tb04255.x  |  Cited by: 0

Aura‐Lee Ageton


THE DEMAND FOR FOREIGN SECURITIES AND INTERNATIONAL LONG‐TERM CAPITAL MOVEMENTS: THE UNITED STATES—CANADIAN CASE*

Published: 3/1968,  Volume: 23,  Issue: 1  |  DOI: 10.1111/j.1540-6261.1968.tb03012.x  |  Cited by: 0

Chung H. Lee


ANALYSIS AND ADMINISTRATION OF CONVENIENCE‐AND‐ADVANTAGE LICENSING IN THE SMALL‐LOAN INDUSTRY*

Published: 6/1971,  Volume: 26,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1971.tb01742.x  |  Cited by: 1

William Lee Sartoris


Causal Relations Among Stock Returns, Interest Rates, Real Activity, and Inflation

Published: 9/1992,  Volume: 47,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1992.tb04673.x  |  Cited by: 327

BONG‐SOO LEE

Using a multivariate vector‐autoregression (VAR) approach, this paper investigates causal relations and dynamic interactions among asset returns, real activity, and inflation in the postwar United States. Major findings are (1) stock returns appear Granger‐causally prior and help explain real activity, (2) with interest rates in the VAR, stock returns explain little variation in inflation, although interest rates explain a substantial fraction of the variation in inflation, and (3) inflation explains little variation in real activity. These findings seem more compatible with Fama (1981) than with Geske and Roll (1983) or with Ram and Spencer (1983).


CO‐INSURANCE AND CONGLOMERATE MERGER

Published: 12/1977,  Volume: 32,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1977.tb03352.x  |  Cited by: 9

Li Way Lee


SUBSTITUTABILITY OF NON‐BANK INTERMEDIARY LIABILITIES FOR MONEY: THE EMPIRICAL EVIDENCE*

Published: 9/1966,  Volume: 21,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1966.tb00246.x  |  Cited by: 2

Tong Hun Lee


Market Integration and Price Execution for NYSE‐Listed Securities

Published: 7/1993,  Volume: 48,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1993.tb04028.x  |  Cited by: 71

CHARLES M. C. LEE

For New York Stock Exchange (NYSE) listed securities, the price execution of seemingly comparable orders differs systematically by location. In general, executions at the Cincinnati, Midwest, and New York stock exchanges are most favorable to trade initiators, while executions at the National Association of Security Dealers (NASD) are least favorable. These intermarket price differences depend on trade size, with the smallest trades exhibiting the biggest per share price difference. Collectively, these results raise questions about the adequacy of the existing intermarket quote system (ITS), the broker's fiduciary responsibility for “best execution,” and the propriety of order flow inducements.


Regulating Over‐the‐Counter Markets

Published: 5/30/2025,  Volume: 80,  Issue: 4  |  DOI: 10.1111/jofi.13461  |  Cited by: 2

TOMY LEE, CHAOJUN WANG

Over‐the‐counter (OTC) trading thrives despite competition from exchanges. We let OTC dealers cream skim from exchanges in an otherwise standard Glosten and Milgrom framework. Restricting the dealer's ability to cream skim induces “cheap substitution”: some traders exit while others with larger gains from trade enter. Cheap substitution implies trading costs, trade volumes, and market shares are poor policy indicators. In a benchmark case, restricting the dealer raises welfare only if trading cost increases, volume falls, and OTC market share is high. By contrast, the restriction improves welfare when adverse selection risk is low. A simple procedure implements the optimal Pigouvian tax.


OPTIMAL LIFE INSURANCE: COMMENT

Published: 6/1975,  Volume: 30,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1975.tb01866.x  |  Cited by: 1

M. W. Jones‐Lee


SOME PORTFOLIO ADJUSTMENT THEOREMS FOR THE CASE OF NON‐NEGATIVITY CONSTRAINTS ON SECURITY HOLDINGS

Published: 6/1971,  Volume: 26,  Issue: 3  |  DOI: 10.1111/j.1540-6261.1971.tb01730.x  |  Cited by: 1

M. W. Jones-Lee


Earnings Announcements and the Components of the Bid‐Ask Spread

Published: 9/1996,  Volume: 51,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1996.tb04078.x  |  Cited by: 198

ITZHAK KRINSKY, JASON LEE

This study investigates the behavior of the components of the bid‐ask spread around earnings announcements. We find that the adverse selection cost component significantly increases surrounding the announcements, while the inventory holding and order processing components significantly decline during the same periods. Our results suggest that the directional change in the total bid‐ask spread depends on the relative magnitudes of the changes in these three components. Specifically, the decreases in inventory holding costs and order processing costs imply that earnings announcements may have an insignificant impact on the total bid‐ask spread, even when they result in increased information asymmetry.


Financial Constraints, Debt Capacity, and the Cross‐section of Stock Returns

Published: 3/13/2009,  Volume: 64,  Issue: 2  |  DOI: 10.1111/j.1540-6261.2009.01452.x  |  Cited by: 114

JAEHOON HAHN, HANGYONG LEE

Building on a model of corporate investment under collateral constraints, we develop and test a hypothesis on the differential effect of debt capacity on stock returns across financially constrained and unconstrained firms. Consistent with the hypothesis, we find that debt capacity is a significant determinant of stock returns only in the cross‐section of financially constrained firms, after controlling for beta, size, book‐to‐market, leverage, and momentum. The findings suggest that cross‐sectional differences in corporate investment behavior arising from financial constraints, predicted by theories of imperfect capital markets and supported by empirical evidence, are reflected in the stock returns of manufacturing firms.


Price Momentum and Trading Volume

Published: 10/2000,  Volume: 55,  Issue: 5  |  DOI: 10.1111/0022-1082.00280  |  Cited by: 1082

Charles M.C. Lee, Bhaskaran Swaminathan

This study shows that past trading volume provides an important link between “momentum” and “value” strategies. Specifically, we find that firms with high (low) past turnover ratios exhibit many glamour (value) characteristics, earn lower (higher) future returns, and have consistently more negative (positive) earnings surprises over the next eight quarters. Past trading volume also predicts both the magnitude and persistence of price momentum. Specifically, price momentum effects reverse over the next five years, and high (low) volume winners (losers) experience faster reversals. Collectively, our findings show that past volume helps to reconcile intermediate‐horizon “underreaction” and long‐horizon “overreaction” effects.


The Effects of Transaction Costs and Different Borrowing and Lending Rates on the Option Pricing Model: A Note

Published: 9/1984,  Volume: 39,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1984.tb03905.x  |  Cited by: 15

JOHN E. GILSTER, WILLIAM LEE

This paper modifies the Black‐Scholes option pricing model to include the effects of transaction costs and different borrowing and lending rates. The paper demonstrates that these market imperfections tend to offset each other yielding a bounded range of prices for each option. The paper also shows that under some conditions the option pricing hedge may be society's lowest cost financial intermediary.


Retail Investor Sentiment and Return Comovements

Published: 9/19/2006,  Volume: 61,  Issue: 5  |  DOI: 10.1111/j.1540-6261.2006.01063.x  |  Cited by: 1176

ALOK KUMAR, CHARLES M.C. LEE

Using a database of more than 1.85 million retail investor transactions over 1991–1996, we show that these trades are systematically correlated—that is, individuals buy (or sell) stocks in concert. Moreover, consistent with noise trader models, we find that systematic retail trading explains return comovements for stocks with high retail concentration (i.e., small‐cap, value, lower institutional ownership, and lower‐priced stocks), especially if these stocks are also costly to arbitrage. Macroeconomic news and analyst earnings forecast revisions do not explain these results. Collectively, our findings support a role for investor sentiment in the formation of returns.


Asset Accumulation In Early Married Life

Published: 12/1980,  Volume: 35,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1980.tb02202.x  |  Cited by: 5

ROBERT FERBER, LUCY CHAO LEE

This longitudinal study of the factors influencing the accumulation of financial assets by young married couples in three metropolitan areas of Illinois, finds that couples that start out with a strong financial base tend to improve their relative financial position over time. Especially intriguing is the finding that those couples that acquired initially substantial amounts of debt were more likely to be well off financially at a later time, possibly because the principal asset purchased with these debts, own home, appreciated substantially during the period studied.The results also suggest that a measure of normal income becomes relevant to explaining variations in asset accumulation only after five or six years of the marriage, while socioeconomic variables other than income seemed to have relatively little effect on changes in asset holdings over time.


AN INTER‐TEMPROAL APPROACH TO THE OPTIMIZATION OF DIVIDEND POLICY WITH PRE‐DETERMINED INVESTMENT: A FURTHER COMMENT

Published: 9/1977,  Volume: 32,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1977.tb03336.x  |  Cited by: 0

Cheng F. Lee, Manak Gupta


BLOCK RECURSIVE SYSTEMS IN ASSET PRICING MODELS: AN EXTENSION

Published: 5/1978,  Volume: 33,  Issue: 2  |  DOI: 10.1111/j.1540-6261.1978.tb04874.x  |  Cited by: 1

Cheng F. Lee, William P. Lloyd


The Gains from Takeover Deregulation: Evidence from the End of Interstate Banking Restrictions

Published: 12/1998,  Volume: 53,  Issue: 6  |  DOI: 10.1111/0022-1082.00087  |  Cited by: 68

Yaron Brook, Robert Hendershott, Darrell Lee

This paper uses interstate banking deregulation to explore the benefits of takeover deregulation and how these benefits are distributed across different firms. We find large and significant abnormal returns around the Interstate Banking and Branching Efficiency Act of 1994 which imply it created $85 billion of value in the banking industry. Consistent with an active market for corporate control allowing beneficial consolidation and providing needed discipline, there is a strong negative relationship between banks' abnormal returns and their prior performance. Consistent with managerial entrenchment limiting takeover discipline, banks with higher insider ownership, lower outside block ownership, and/or less independent boards have lower abnormal returns.


BLOCK RECURSIVE SYSTEMS IN ASSET PRICING MODELS

Published: 9/1976,  Volume: 31,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1976.tb01962.x  |  Cited by: 7

William P. Lloyd, Cheng F. Lee


COST OF CAPITAL FOR A DIVISION OF A FIRM: COMMENT

Published: 12/1977,  Volume: 32,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1977.tb03373.x  |  Cited by: 4

J. Fred Weston, Wayne Y. Lee


Exodus from Sovereign Risk: Global Asset and Information Networks in the Pricing of Corporate Credit Risk

Published: 7/13/2016,  Volume: 71,  Issue: 4  |  DOI: 10.1111/jofi.12412  |  Cited by: 39

JONGSUB LEE, ANDY NARANJO, STACE SIRMANS

Using five‐year credit default swap (CDS) spreads on 2,364 companies in 54 countries from 2004 to 2011, we find that firms exposed to stronger property rights through their foreign asset positions (institutional channel) and firms cross‐listed on exchanges with stricter disclosure requirements (informational channel) reduce their CDS spreads by 40 bps for a one‐standard‐deviation increase in their exposure to the two channels. These channels capture effects beyond those associated with firm‐ and country‐level fundamentals. Overall, we find that firm‐level global asset and information connections are important mechanisms to delink firms from their sovereign and country risks.


How Markets Process Information: News Releases and Volatility

Published: 9/1993,  Volume: 48,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1993.tb04750.x  |  Cited by: 716

LOUIS H. EDERINGTON, JAE HA LEE

We examine the impact of scheduled macroeconomic news announcements on interest rate and foreign exchange futures markets. We find these announcements are responsible for most of the observed time‐of‐day and day‐of‐the‐week volatility patterns in these markets. While the bulk of the price adjustment to a major announcement occurs within the first minute, volatility remains substantially higher than normal for roughly fifteen minutes and slightly elevated for several hours. Nonetheless, these subsequent price adjustments are basically independent of the first minute's return. We identify those announcements with the greatest impact on these markets.


THE COST OF CAPITAL AND VALUATION OF A TWO‐COUNTRY FIRM: COMMENT

Published: 9/1977,  Volume: 32,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1977.tb03334.x  |  Cited by: 1

Michael A. Goldberg, Wayne Y. Lee


OPTIMIZING THE PORTFOLIO SELECTION FOR MUTUAL FUNDS*

Published: 12/1973,  Volume: 28,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1973.tb01443.x  |  Cited by: 8

Sang M. Lee, A. J. Lerro


Volatility in Wheat Spot and Futures Markets, 1950–1993: Government Farm Programs, Seasonality, and Causality

Published: 3/1996,  Volume: 51,  Issue: 1  |  DOI: 10.1111/j.1540-6261.1996.tb05211.x  |  Cited by: 42

SUSAN J. CRAIN, JAE HA LEE

We explore how wheat spot and futures market volatility has been impacted by government farm programs during the 1950–1993 period. We find that changing volatility in both markets is highly associated with changing farm programs. The mandatory allotment programs of the 1950s and early 1960s (1/3/50–4/10/64) were associated with low volatility, while the voluntary programs initiated in the mid 1960s seem to have induced high volatility (4/11/64–12/22/85). Both market‐driven loan rates and conservation reserve programs appear to have helped volatility revert to lower levels since the mid 1980s (12/23/85–12/30/93). We also examine seasonality and causality in conjunction with the farm programs.


Does the Contribution of Corporate Cash Holdings and Dividends to Firm Value Depend on Governance? A Cross‐country Analysis

Published: 12/2006,  Volume: 61,  Issue: 6  |  DOI: 10.1111/j.1540-6261.2006.01003.x  |  Cited by: 936

LEE PINKOWITZ, RENÉ STULZ, ROHAN WILLIAMSON

Agency theories predict that the value of corporate cash holdings is less in countries with poor investor protection because of the greater ability of controlling shareholders to extract private benefits from cash holdings in such countries. Using various specifications of the valuation regressions of Fama and French (1998), we find that the relation between cash holdings and firm value is much weaker in countries with poor investor protection than in other countries. In further support of the importance of agency theories, the relation between dividends and firm value is weaker in countries with stronger investor protection.


Earnings and Dividend Announcements: Is There a Corroboration Effect?

Published: 9/1984,  Volume: 39,  Issue: 4  |  DOI: 10.1111/j.1540-6261.1984.tb03894.x  |  Cited by: 141

ALEX KANE, YOUNG KI LEE, ALAN MARCUS

We examine abnormal stock returns surrounding contemporaneous earnings and dividend announcements in order to determine whether investors evaluate the two announcements in relation to each other. We find that there is a statistically significant interaction effect. The abnormal return corresponding to any earnings or dividend announcement depends upon the value of the other announcement. This evidence suggests the existence of a corroborative relationship between the two announcements. Investors give more credence to unanticipated dividend increases or decreases when earnings are also above or below expectations, and vice versa.


Term Structure Movements and Pricing Interest Rate Contingent Claims

Published: 12/1986,  Volume: 41,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1986.tb02528.x  |  Cited by: 879

THOMAS S. Y. HO, SANG‐BIN LEE

This paper derives an arbitrage‐free interest rate movements model (AR model). This model takes the complete term structure as given and derives the subsequent stochastic movement of the term structure such that the movement is arbitrage free. We then show that the AR model can be used to price interest rate contingent claims relative to the observed complete term structure of interest rates. This paper also studies the behavior and the economics of the model. Our approach can be used to price a broad range of interest rate contingent claims, including bond options and callable bonds.


Inferring Trade Direction from Intraday Data

Published: 6/1991,  Volume: 46,  Issue: 2  |  DOI: 10.1111/j.1540-6261.1991.tb02683.x  |  Cited by: 2597

CHARLES M. C. LEE, MARK J. READY

This paper evaluates alternative methods for classifying individual trades as market buy or market sell orders using intraday trade and quote data. We document two potential problems with quote‐based methods of trade classification: quotes may be recorded ahead of trades that triggered them, and trades inside the spread are not readily classifiable. These problems are analyzed in the context of the interaction between exchange floor agents. We then propose and test relatively simple procedures for improving trade classifications.


New Evidence on The January Effect Before Personal Income Taxes

Published: 12/1991,  Volume: 46,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1991.tb04649.x  |  Cited by: 44

STEVEN L. JONES, WINSON LEE, RUDOLF APENBRINK

We examine the returns of stocks in Cowles Industrial Index before and after the introduction of personal income taxes in 1917. This is distinct from earlier studies because we cross‐sectionally analyze the relationship between the returns of the individual stocks and measures of tax‐loss selling potential and size. We find that excess returns at the turn‐of‐the‐year and for the month of January were not significant until after 1917. These results provide strong support for the tax‐loss selling hypothesis as an explanation for the January seasonal in the returns of small firms.


What is the Intrinsic Value of the Dow?

Published: 10/1999,  Volume: 54,  Issue: 5  |  DOI: 10.1111/0022-1082.00164  |  Cited by: 496

Charles M. C. Lee, James Myers, Bhaskaran Swaminathan

We model the time‐series relation between price and intrinsic value as a cointegrated system, so that price and value are long‐term convergent. In this framework, we compare the performance of alternative estimates of intrinsic value for the Dow 30 stocks. During 1963–1996, traditional market multiples (e.g., B/P, E/P, and D/P ratios) have little predictive power. However, a V/P ratio, where V is based on a residual income valuation model, has statistically reliable predictive power. Further analysis shows time‐varying interest rates and analyst forecasts are important to the success of V. Alternative forecast horizons and risk premia are less important.


Are Analysts’ Recommendations Informative? Intraday Evidence on the Impact of Time Stamp Delays

Published: 3/17/2014,  Volume: 69,  Issue: 2  |  DOI: 10.1111/jofi.12107  |  Cited by: 180

DANIEL BRADLEY, JONATHAN CLARKE, SUZANNE LEE, CHAYAWAT ORNTHANALAI

We demonstrate that time stamps reported in I/B/E/S for analysts’ recommendations released during trading hours are systematically delayed. Using newswire‐reported time stamps, we find 30‐minute returns of 1.83% (−2.10%) for upgrades (downgrades), but for this subset of recommendations we find corresponding returns of −0.07% (−0.09%) using I/B/E/S‐reported time stamps. We also examine the information content of recommendations relative to management guidance and earnings announcements. Our evidence suggests that analysts’ recommendations are the most important information disclosure channel examined.


AN EMPIRICAL ANALYSIS OF THE PRICING OF MORTGAGE‐BACKED SECURITIES

Published: 5/1983,  Volume: 38,  Issue: 2  |  DOI: 10.1111/j.1540-6261.1983.tb02273.x  |  Cited by: 3

LEE WAKEMAN, KENNETH B. DUNN, KENNETH J. SINGLETON


Screening, Market Signalling, and Capital Structure Theory

Published: 12/1983,  Volume: 38,  Issue: 5  |  DOI: 10.1111/j.1540-6261.1983.tb03837.x  |  Cited by: 11

WAYNE L. LEE, ANJAN V. THAKOR, GAUTAM VORA

This paper develops an equilibrium model in which informational asymmetries about the qualities of products offered for sale are resolved through a mechanism which combines the signalling and costly screening approaches. The model is developed in the context of a capital market setting in which bondholders produce costly information about a firm's a priori imperfectly known earnings distribution and use this information in specifying a bond valuation schedule to the firm. Given this schedule, the firm's optimal choices of debt‐equity ratio and debt maturity structure subsequently signal to prospective shareholders the relevant parameters of the firm's earnings distribution.