Journal of Business Finance & Accounting

Article	Citations
Issue Information	34
Issue Information	32
KPI information acquisition by analysts: Evidence from conference calls	29
Economic demand for auditing services in the “registered” investment management industry	29
The impact of bond market liberalization on accounting conservatism	28
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	26
Do politically connected subsidy recipients disclose less subsidy information?	24
Does venture capital investment enhance corporate innovation? Evidence from Korea	23
Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities	23
The power of the business media: Evidence from firm‐level productivity	22
The Founder certification effect, firm disclosures, and the cost of SEO financing	21
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	20
Social capital and capital allocation efficiency	18
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	18
Boardroom backscratching and stock price crash risk	17
Ex‐military CEOs and readability of financial reports	17
Investment–cash flow sensitivity and investor protection	17
Quarterly earnings thresholds: Making the case for prior quarter earnings	17
Government affiliation, analyst behavior and the economic consequences	16
Does product similarity of audit clients influence audit efficiency and pricing decisions?	16
Production flexibility and trade credit under revenue uncertainty	15
How does audit quality affect firm innovation? Evidence from China	15
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	15
The dark side of strengthened minority voting power: An innovation perspective	14
Acquisitions and social capital	14

Issue Information	14
The roles of XBRL and processed XBRL in 10‐K readability	14
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	13
Financial reporting quality and optimal capital structure	13
Rollover Risk and Tax Avoidance	13
Issue Information	13
Institutional investors’ horizons and bank transparency	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	12
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	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
Environment‐specific political risk mitigation: Political lobbying versus green innovation	10
Shareholder election of CSR committee members and its effects on CSR performance	10
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	10
Issue Information	9
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	9
Credit rating agencies, information asymmetry and US bond liquidity	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Corruption and Default Risk: Global Evidence	8
Internal governance and corporate social responsibility performance	8
Gender diversity and acquisitions: How female directors add value in acquisition decisions	8
Issue Information	8
Regulating data: Evidence from corporate America	8
	7
Are all types of real transaction management equal in the eyes of bank lenders?	7
CEO mobility and corporate payouts	7
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Internal control material weakness and CEO recruitment	7
Corporate political activism, information transparency and IPO compliance costs	7
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Transient institutional ownership, costly external finance and corporate cash holdings	7
Issue Information	7
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	7
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
Manipulation and obfuscation of financial reports	7
	7
Mandatory Data Breach Disclosure and Insider Trading	7
Debt capacity, cash holdings and financial constraints	6
Language and innovation	6
Intra‐industry spillover effects: Evidence from bankruptcy filings	6
The impact of board reforms on audit fees: International evidence	6
Press Freedom and Systemic Risk	6
Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk	6
CEO cultural heritage and the pricing of audit services	6
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	6
Founder premiums, venture capital investments and acquirer benefits	5
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	5
Issue Information	5

Does share pledging affect corporate philanthropy? Evidence from China	5
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	5
Corporate investment and stock market valuation	5
The impact of connections between the CEO and top executives on appointment, turnover and firm value	5
Accounting conservatism and common ownership by dedicated institutional blockholders	5
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	5
Environmental policy and audit pricing	5
Brand equity and corporate debt structure	5
Credit rating downgrade risk and acquisition decisions	5
Enhanced disclosure of credit derivatives, information asymmetry and credit risk	4
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	4
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	4
Local community's social capital and CEO pay duration	4
Economic policy uncertainty and corporate divestitures	4
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	4
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	4
Dividend payouts, cash‐flow uncertainty and the role of institutions	4
	4
Issue Information	4
Top management team incentive dispersion and management earnings forecasts	4
	4
Born to innovate? The birth‐order effect of CEOs on corporate innovation	3
CEOs’ capital gains tax liabilities and accounting conservatism	3
Venture capital and methods of payment in mergers and acquisitions	3
State ownership and financial statement comparability	3
Political connections, tacit power and corporate misconduct	3
	3
The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China	3
Does it pay to treat employees well?: The case of informal finance	3
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	3
	3
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	3
Government transparency and firm‐level operational efficiency	3
Threatened by wildfires: What do firms disclose in their 10‐Ks?	3
Retail Investors’ Trades Around Comment Letter Disclosures	3
Political corruption and accounting choices	3
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	3
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	3
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	3
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	3
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?	3
Financial experts on the top management team: Do they reduce investment inefficiency?	3
Share Pledging and Environmental Investment: Evidence From China	3
Less timely earnings announcements and voluntary disclosure	2
Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments	2
Speaking with one voice? Individual preferences and managers’ personal communication style	2
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws	2
The Financial Reporting Consequences of Last Chance Earnings Management	2
Political contributions and the auditor–client relationship	2
	2
Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act	2
Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach	2
The role of parent firms in business groups’ internal capital markets	2
The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements	2
Financial statement comparability and accounting fraud	2
Disentangling stock return synchronicity from the auditor's perspective	2
The ability of employee disclosures to reveal private information	2
Influence of Legal Environment and Banking System on Trade Credit in Private Firms	2
Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market	2
The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises	2
The effect of option listing on financing decisions	2
Religiosity and corruption in bank lending	2
Government awards to CEOs	2
Director and officer liability and corporate tax avoidance	2
Industry tournament incentives and corporate innovation	2
Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies	2
Lead independent directors and accruals quality	2
A clash of cultures: The governance and valuation effects of corporate cultural distance	2
Information sharing between mutual funds and auditors	2
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	2
The management of nonearnings measures: Evidence from initial public offering firms	2
How uncertainty in industry policy affects corporate investment in China	2
Generalist CEOs and conditional accounting conservatism	1
	1
Product market competition and disclosure content differentiation: A topic modeling analysis	1
The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea	1
Managers’ staging of earnings conference calls around actual share repurchases	1
Accounting for employee flows	1
Distracted institutions, information asymmetry and stock price stability	1
The attention of long‐term institutional investors and timely loss recognition	1

Audit committee oversight and bank financial reporting quality	1
The joint effects of litigation risk and regulation on non‐GAAP reporting	1
Short‐Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO	1
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	1
Shareholder voting on golden parachutes: Effective governance or too little too late?	1
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	1
The consequences of earnings management for the acquisition premium in friendly takeovers	1
Target firm's integrity culture and M&A performance	1
Does corporate culture impact audit pricing? Evidence from textual analysis	1
Whose opinion matters when insiders disagree with short sellers?	1
Antecedents of and outcomes after finance committee use	1
	1
Local CEOs, career concerns and voluntary disclosure	1
Risk management and private debt contracts: The role of weather derivatives	1
Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts	1
The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending	1
Issue Information	1
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	1
Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	1
The impact of Confucianism on auditor judgment	1
The real effects of M&As on targets’ peers	1
	1
What's my style? Supply‐side determinants of debt covenant inclusion	1
	1
Corporate tax behavior and political uncertainty: Evidence from national elections around the world	1
Fair values and compensation contracting: Evidence from real estate firms	1
Does a Customer Focus Influence Firms’ Climate‐Change Reporting Decisions? The Role of Market‐Driven Corporate Culture	1
Analyst independence and earnings management	1
Does good news cover bad news?	1
The evolution of corporate twitter usage	1
Does real earnings smoothing reduce investors’ perceived risk?	1