Journal of Business Finance & Accounting

Article	Citations
Issue Information	37
Economic demand for auditing services in the “registered” investment management industry	33
KPI information acquisition by analysts: Evidence from conference calls	30
The impact of bond market liberalization on accounting conservatism	29
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	27
The power of the business media: Evidence from firm‐level productivity	26
Ex Post Settling Up of Financial Misreporting and CEO Compensation	26
Ex‐military CEOs and readability of financial reports	21
The Founder certification effect, firm disclosures, and the cost of SEO financing	20
Quarterly earnings thresholds: Making the case for prior quarter earnings	20
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	20
Does venture capital investment enhance corporate innovation? Evidence from Korea	19
Do politically connected subsidy recipients disclose less subsidy information?	19
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	18
How does audit quality affect firm innovation? Evidence from China	18
Government affiliation, analyst behavior and the economic consequences	18
Social capital and capital allocation efficiency	18
Investment–cash flow sensitivity and investor protection	18
Does product similarity of audit clients influence audit efficiency and pricing decisions?	17
Issue Information	16
Production flexibility and trade credit under revenue uncertainty	16
Institutional investors’ horizons and bank transparency	16
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	16
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	16
Boardroom backscratching and stock price crash risk	16

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

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

Lead Independent Directors and Corporate Tax Policy	2
Analyst independence and earnings management	2
The attention of long‐term institutional investors and timely loss recognition	2
The evolution of corporate twitter usage	2
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	2
Political contributions and the auditor–client relationship	2
Does corporate culture impact audit pricing? Evidence from textual analysis	2
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	2
Whose opinion matters when insiders disagree with short sellers?	2
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	2
The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending	2
Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	2