Journal of Business Finance & Accounting

Article	Citations
ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did	222
Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes	34
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	28
Does stock market liberalization improve stock price efficiency? Evidence from China	27
Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk	26
Does financial reporting quality vary across firm life cycle?	25
Language and innovation	24
Do liquid assets lure managers? Evidence from corporate misconduct	22
Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news	21
Financial reporting incentives, earnings management, and tax avoidance in SMEs	20
Governments as customers: Exploring the effects of government customers on supplier firms’ information quality	20
Does corporate governance have a differential effect on downside and upside risk?	20
Does corporate culture impact audit pricing? Evidence from textual analysis	19
Industry tournament incentives and corporate innovation	18
Born to innovate? The birth‐order effect of CEOs on corporate innovation	17
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement	16
The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China	16
Government transparency and firm‐level operational efficiency	15
Benefit or burden? A comparison of CFO and CEO outside directorships	14
Corporate tax behavior and political uncertainty: Evidence from national elections around the world	14
Brand equity and corporate debt structure	13
Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment	13
Political corruption and accounting choices	12
Corporate social responsibility performance and the reputational incentives of independent directors	12
Universal demand laws and the monitoring demand for accounting conservatism	12

CEO cultural heritage and the pricing of audit services	12
Political connections, tacit power and corporate misconduct	12
State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China	12
Institutional ownership and the informativeness of disclosure tone	11
Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program	10
Social capital and capital allocation efficiency	10
Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?	10
Information sharing between mutual funds and auditors	10
Founding family ownership and firm performance: Evidence from the evolution of family ownership and firm policies	10
The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises	10
Local CEOs, career concerns and voluntary disclosure	10
Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness	10
Freedom of the press and corporate misconduct	9
Financial experts on the top management team: Do they reduce investment inefficiency?	9
Threatened by wildfires: What do firms disclose in their 10‐Ks?	9
Generalist CEOs, management risk and internal control weaknesses	9
CEO compensation in early‐stage firms: Rewards for prospectivity and survival	9
The roles of XBRL and processed XBRL in 10‐K readability	8
What's my style? Supply‐side determinants of debt covenant inclusion	8
The market value of decomposed carbon emissions	8
Managers’ pay duration and voluntary disclosures	8
Flood risk and corporate future orientation: Evidence from sea level rise risk	8
Cross‐border mergers and acquisitions and corporate social responsibility: Evidence from Chinese listed firms	8
Do directors have style? Board interlock and accounting properties	7
Islamic labeled firms: Revisiting Dow Jones measure of compliance	7
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	7
Intra‐industry spillover effects: Evidence from bankruptcy filings	7
Religiosity and corruption in bank lending	7
Mixed‐signal stock splits	6
Independent director attention and the cost of equity capital	6
Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions	6
Cross‐border regulatory enforcement and corporate voluntary disclosure	6
Dividend payouts, cash‐flow uncertainty and the role of institutions	6
Are retail investors really passive? Shareholder activism in the digital age	6
Does product similarity of audit clients influence audit efficiency and pricing decisions?	6
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	6
Non‐linear capital structure dynamics	6
Environmental reputation and bank liquidity: Evidence from climate transition	6
Does the use of non‐GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power	6
Does real earnings smoothing reduce investors’ perceived risk?	6
Customer concentration of targets in mergers and acquisitions	5
Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments	5
Distracted institutions, information asymmetry and stock price stability	5
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	5
The effect of skilled labor intensity on corporate dividend payouts	5
Bank systemic risk: An analysis of the sovereign rating ceiling policy and rating downgrades	5
De‐risking through equity holdings: Bank and insurer behavior under capital requirements	5
The attention of long‐term institutional investors and timely loss recognition	5
Does venture capital investment enhance corporate innovation? Evidence from Korea	5
Internal control material weakness and CEO recruitment	5

Corporate social responsibility and operating cash flows management: An examination of credit market incentives	5
The role of parent firms in business groups’ internal capital markets	5
Financial statement comparability and accounting fraud	5
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	4
Credit rating agencies, information asymmetry and US bond liquidity	4
Managerial discretion in revenue recognition amidst financial restatements and implications for GAAP compliance	4
How uncertainty in industry policy affects corporate investment in China	4
Who shall succeed? An examination of manager overconfidence and CEO selection	4
Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?	4
Reputation is golden: Superstar CEOs and trade credit	4
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	4
Credit rating downgrade risk and acquisition decisions	4
The dark side of strengthened minority voting power: An innovation perspective	4
Opacity, liquidity and disclosure requirements	4
The consequences of earnings management for the acquisition premium in friendly takeovers	4
Pandemics and cash	4
Do companies try to conceal financial misstatements through auditor shopping?	4
Political ideology in M&A	4
A clash of cultures: The governance and valuation effects of corporate cultural distance	3
Environment‐specific political risk mitigation: Political lobbying versus green innovation	3
Measuring systematic risk from managerial organization capital	3
Shareholder election of CSR committee members and its effects on CSR performance	3
Board corruption and loan contracts	3
Informed equity ownership and bank loan contracting	3
The information content of target price forecasts: Evidence from mergers and acquisitions	3
The impact of board reforms on audit fees: International evidence	3
Tax enforcement and corporate cash holdings	3
Lead independent directors and accruals quality	3
Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships	3
Manager sentiment and conditional conservatism	3
Internal control material weakness disclosure and misstatement duration	3
The impact of takeover anticipation on rival firms	3
Quarterly earnings guidance and real earnings management	3
Quarterly earnings thresholds: Making the case for prior quarter earnings	3
The impact of Confucianism on auditor judgment	3
Managerial ability, CEO age and the moderating effect of firm characteristics	3
Does fiduciary duty to creditors reduce debt covenant violation avoidance behavior?	3
Does the threat of takeover affect default risk?	3
Restricting CEO pay backfires: Evidence from China	3
Irrevocable commitments and tender offer outcomes	3
Director and officer liability and corporate tax avoidance	3
State ownership and financial statement comparability	3
The power of the business media: Evidence from firm‐level productivity	3
Institutional features and audit pricing of excess cash holdings: Do auditor liabilities beyond financial statement assurance matter?	2
An empirical analysis of the effects of the Dodd–Frank Act on determinants of credit ratings	2
Are all types of real transaction management equal in the eyes of bank lenders?	2
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	2
The evolution of corporate twitter usage	2
Generalist CEOs and conditional accounting conservatism	2
Enhanced disclosure of credit derivatives, information asymmetry and credit risk	2
Brand royalty flows within large business groups: The effect of holding company structure and related party transactions committees	2
The impact of economic nationalism in Europe on the returns to rivals of cross‐border M&A bids	2
Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies	2
The joint effects of litigation risk and regulation on non‐GAAP reporting	2
Analyst independence and earnings management	2
Managerial discretion and shareholder capital at risk	2
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	2
Tax rule changes and the timing of asset write‐offs in loss firms	2
The effect of option listing on financing decisions	2
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	2
Downsizing decisions: The joint influence of equity incentives and behavioral biases	2
The unintended cost of data breach notification laws: Evidence from managerial bad news hoarding	2
Fair values and compensation contracting: Evidence from real estate firms	2
Less timely earnings announcements and voluntary disclosure	2
The value of tunneling: Evidence from master limited partnership formations	2
Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities	2
Gender diversity and acquisitions: How female directors add value in acquisition decisions	2
Ownership concentration, ownership identity and seasoned equity offerings probabilities: Evidence from Germany	2
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	2
Restatement costs and reporting bias	2
The elusive relation between pension discount rates and deficits	2
Informed options trading prior to FDA announcements	2
Boardroom backscratching and stock price crash risk	2
Investment–cash flow sensitivity and investor protection	1
Managerial myopia and the unintended real consequences of conditional conservatism	1
Inherited trust and informal finance	1
Accounting conservatism and common ownership by dedicated institutional blockholders	1
Green media coverage and corporate green innovation	1
Skilled labor and bank loan contracting	1
Institutional investors’ horizons and bank transparency	1

Assessing banks’ resilience: A complementary approach to stress testing using fair values from banks’ financial statements	1
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	1
Generalist CEOs and stock price crash risk	1
Options trading and firm investment efficiency	1
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	1
Audit committee oversight and bank financial reporting quality	1
Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment	1
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	1
Organization capital effect in stock returns—The role of R&D	1
The persistence and consequences of share repurchases	1
Audit partner style and financial statement comparability: New evidence from the US market	1
Acquisitions and social capital	1
The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting	1
Audit quality and engagement partner busyness: The role of internal resource allocation	1
Learning in serial mergers: Evidence from a global sample	1
Does share pledging affect corporate philanthropy? Evidence from China	1
Do related party transactions affect family firm valuations?	1
Excess control of family board seats and corporate innovation	1
Do climate risk disclosures matter to financial analysts?	1
Antecedents of and outcomes after finance committee use	1
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	1
The Founder certification effect, firm disclosures, and the cost of SEO financing	1
Do exchange traded funds affect corporate cash holdings?	1
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	1
Does it pay to treat employees well?: The case of informal finance	1
More than words: Can tone of consumer product reviews help predict firms’ fundamentals?	1
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	1
Founder premiums, venture capital investments and acquirer benefits	1
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	1
Financial reporting quality and optimal capital structure	1
Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act	1
Ownership concentration and firm risk: The moderating role of mid‐sized blockholders	1