Journal of Business Finance & Accounting

Article	Citations
Issue Information	40
Economic demand for auditing services in the “registered” investment management industry	35
KPI information acquisition by analysts: Evidence from conference calls	34
The impact of bond market liberalization on accounting conservatism	32
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	32
The power of the business media: Evidence from firm‐level productivity	30
The Founder certification effect, firm disclosures, and the cost of SEO financing	26
Do politically connected subsidy recipients disclose less subsidy information?	21
Ex Post Settling Up of Financial Misreporting and CEO Compensation	21
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	21
Quarterly earnings thresholds: Making the case for prior quarter earnings	20
Ex‐military CEOs and readability of financial reports	20
Does venture capital investment enhance corporate innovation? Evidence from Korea	20
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	19
Social capital and capital allocation efficiency	19
Government affiliation, analyst behavior and the economic consequences	19
How does audit quality affect firm innovation? Evidence from China	18
The Gender Position Gap and Firm Performance	17
Investment–cash flow sensitivity and investor protection	16
Does product similarity of audit clients influence audit efficiency and pricing decisions?	16
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	16
Production flexibility and trade credit under revenue uncertainty	16
Issue Information	15
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15
Boardroom backscratching and stock price crash risk	15

Institutional investors’ horizons and bank transparency	15
Issue Information	14
Financial reporting quality and optimal capital structure	13
Acquisitions and social capital	13
The dark side of strengthened minority voting power: An innovation perspective	13
Rollover Risk and Tax Avoidance	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	12
The roles of XBRL and processed XBRL in 10‐K readability	12
Verifiable content in social media stock‐analysis articles: The long and short of it	12
Information acquisition and tax avoidance: Evidence from a natural experiment	11
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	10
Issue Information	10
Credit rating agencies, information asymmetry and US bond liquidity	10
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	10
Corruption and Default Risk: Global Evidence	10
Shareholder election of CSR committee members and its effects on CSR performance	10
Internal governance and corporate social responsibility performance	10
Environment‐specific political risk mitigation: Political lobbying versus green innovation	9
Issue Information	9
Regulating data: Evidence from corporate America	9
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	9
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Issue Information	9
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	9
Manipulation and obfuscation of financial reports	9
Corporate political activism, information transparency and IPO compliance costs	8
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Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Mandatory Data Breach Disclosure and Insider Trading	8
Transient institutional ownership, costly external finance and corporate cash holdings	8
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	8
Gender diversity and acquisitions: How female directors add value in acquisition decisions	8
Are firms doing good also doing well?—The CSR advertising‐analogous effect	8
CEO mobility and corporate payouts	8
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Corporate investment and stock market valuation	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
Debt capacity, cash holdings and financial constraints	7
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
The impact of board reforms on audit fees: International evidence	7
Are all types of real transaction management equal in the eyes of bank lenders?	7
Press Freedom and Systemic Risk	7
Intra‐industry spillover effects: Evidence from bankruptcy filings	7
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	7
Economic policy uncertainty and corporate divestitures	6
Brand equity and corporate debt structure	6
Does share pledging affect corporate philanthropy? Evidence from China	6

Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Accounting conservatism and common ownership by dedicated institutional blockholders	6
Issue Information	6
Credit rating downgrade risk and acquisition decisions	6
Founder premiums, venture capital investments and acquirer benefits	6
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	6
The impact of connections between the CEO and top executives on appointment, turnover and firm value	6
Environmental policy and audit pricing	6
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	5
Enhanced disclosure of credit derivatives, information asymmetry and credit risk	5
Share Pledging and Environmental Investment: Evidence From China	5
Top management team incentive dispersion and management earnings forecasts	5
Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China	5
Retail Investors’ Trades Around Comment Letter Disclosures	5
Local community's social capital and CEO pay duration	5
The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China	5
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	5
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	5
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Broken Telephone Communication	5
Threatened by wildfires: What do firms disclose in their 10‐Ks?	5
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Issue Information	5
Sticky Expectations and Cross‐Firm Return Predictability	4
Political corruption and accounting choices	4
Dividend payouts, cash‐flow uncertainty and the role of institutions	4
Venture capital and methods of payment in mergers and acquisitions	4
Government transparency and firm‐level operational efficiency	4
Number Two Executives: Bottom‐Up Monitoring	4
State ownership and financial statement comparability	4
CEOs’ capital gains tax liabilities and accounting conservatism	4
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	4
Financial experts on the top management team: Do they reduce investment inefficiency?	4
	4
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	4
Financial statement comparability and accounting fraud	4
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	4
Political connections, tacit power and corporate misconduct	4
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?	4
Does it pay to treat employees well?: The case of informal finance	4
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	4
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Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	4
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	4
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	3
Disentangling stock return synchronicity from the auditor's perspective	3
Religiosity and corruption in bank lending	3
Director and officer liability and corporate tax avoidance	3
Government awards to CEOs	3
The management of nonearnings measures: Evidence from initial public offering firms	3
Information sharing between mutual funds and auditors	3
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws	3
Less timely earnings announcements and voluntary disclosure	3
The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements	3
The role of parent firms in business groups’ internal capital markets	3
Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach	3
Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act	3
The ability of employee disclosures to reveal private information	3
Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments	3
Speaking with one voice? Individual preferences and managers’ personal communication style	3
How uncertainty in industry policy affects corporate investment in China	3
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Generalist CEOs and conditional accounting conservatism	2
The effect of option listing on financing decisions	2
The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea	2
What's my style? Supply‐side determinants of debt covenant inclusion	2
Managers’ staging of earnings conference calls around actual share repurchases	2
The evolution of corporate twitter usage	2
Influence of Legal Environment and Banking System on Trade Credit in Private Firms	2
A clash of cultures: The governance and valuation effects of corporate cultural distance	2
Product market competition and disclosure content differentiation: A topic modeling analysis	2
Lead independent directors and accruals quality	2
The impact of Confucianism on auditor judgment	2
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	2
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	2
Shareholder voting on golden parachutes: Effective governance or too little too late?	2
Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market	2
The Financial Reporting Consequences of Last Chance Earnings Management	2
The consequences of earnings management for the acquisition premium in friendly takeovers	2
The real effects of M&As on targets’ peers	2

Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	2
Whose opinion matters when insiders disagree with short sellers?	2
Does corporate culture impact audit pricing? Evidence from textual analysis	2
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Political contributions and the auditor–client relationship	2