Journal of Business Finance & Accounting

Article	Citations
The Founder certification effect, firm disclosures, and the cost of SEO financing	47
Economic demand for auditing services in the “registered” investment management industry	39
Ex Post Settling Up of Financial Misreporting and CEO Compensation	35
Divisional Managers and Corporate Disclosure Quality	32
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	31
Do politically connected subsidy recipients disclose less subsidy information?	28
KPI information acquisition by analysts: Evidence from conference calls	28
Social capital and capital allocation efficiency	28
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	25
The power of the business media: Evidence from firm‐level productivity	25
Ex‐military CEOs and readability of financial reports	24
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	23
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	23
The impact of bond market liberalization on accounting conservatism	21
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	19
Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	19
Production flexibility and trade credit under revenue uncertainty	19
Boardroom backscratching and stock price crash risk	17
The Gender Position Gap and Firm Performance	17
Government affiliation, analyst behavior and the economic consequences	17
How does audit quality affect firm innovation? Evidence from China	17
Firm‐Level Political Risk and Earnings Manipulation	17
The Information Value of Disaggregated Credit Ratings	16
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	16
Rollover Risk and Tax Avoidance	16

Investment–cash flow sensitivity and investor protection	16
Issue Information	16
Acquisitions and social capital	15
Institutional investors’ horizons and bank transparency	14
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	14
Financial reporting quality and optimal capital structure	14
Verifiable content in social media stock‐analysis articles: The long and short of it	14
The dark side of strengthened minority voting power: An innovation perspective	14
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	13
Information acquisition and tax avoidance: Evidence from a natural experiment	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	13
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	13
Corruption and Default Risk: Global Evidence	12
Issue Information	12
Internal governance and corporate social responsibility performance	12
Issue Information	12
Shareholder election of CSR committee members and its effects on CSR performance	12
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	11
Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments	10
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	10
Environment‐specific political risk mitigation: Political lobbying versus green innovation	10
Issue Information	9
Issue Information	9
	9
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
	9
Mandatory Data Breach Disclosure and Insider Trading	9
CEO mobility and corporate payouts	8
Corporate political activism, information transparency and IPO compliance costs	8
Manipulation and obfuscation of financial reports	8
The impact of board reforms on audit fees: International evidence	8
Common Auditors and Credit Costs in Times of Crisis: Evidence From the COVID‐19 Pandemic	8
Press Freedom and Systemic Risk	8
Regulating data: Evidence from corporate America	8
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	8
	8
Are all types of real transaction management equal in the eyes of bank lenders?	8
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	8
CEO Narcissism and Related Party Transactions	8
Gender diversity and acquisitions: How female directors add value in acquisition decisions	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Unveiling Synergy Gains in Divestitures Using Options Market Information1	8
Debt capacity, cash holdings and financial constraints	8
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
Liquidity, Information Production, and Corporate Financing Decisions	7
Intrinsic Benchmark Beating	7
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
Transient institutional ownership, costly external finance and corporate cash holdings	7

The Information Content of Operational Effectiveness	6
Founder premiums, venture capital investments and acquirer benefits	6
Environmental policy and audit pricing	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Liquidity Constraints and Auditor Responses to Repo Transactions	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Economic policy uncertainty and corporate divestitures	6
Corporate investment and stock market valuation	6
New Entrants and Contract Redaction	6
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6
Issue Information	6
	5
Retail Investors’ Trades Around Comment Letter Disclosures	5
The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China	5
Local community's social capital and CEO pay duration	5
Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China	5
Political corruption and accounting choices	5
Broken Telephone Communication	5
Managerial Overoptimism and Discretionary Disclosure	5
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	5
Top management team incentive dispersion and management earnings forecasts	5
Accounting conservatism and common ownership by dedicated institutional blockholders	5
Issue Information	5
Talent Motivation in the Digital Age: Corporate Digitalization and Employee Stock Ownership Plans	5
Corporate Decision Structure and Tax Efficiency: Evidence From Tax Adjustment Speed	5
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	5
ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence	4
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?	4
Not All Critical Audit Matters (CAMs) Are the Same: Anti‐Herding Behavior in CAM Disclosures	4
CEOs’ capital gains tax liabilities and accounting conservatism	4
State ownership and financial statement comparability	4
Corporate General Counsels and Investment Efficiency: Novel Evidence	4
Workers’ Voices Matter: Crowdsourced Employee Reviews and Insider Trading	4
Director and officer liability and corporate tax avoidance	4
Share Pledging and Environmental Investment: Evidence From China	4
Sticky Expectations and Cross‐Firm Return Predictability	4
Do Accruals Convey Information About Future Cash Flows? A Re‐Examination of Inferences Drawn	4
Exposure to Climate Change and Earnings Manipulation	4
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	4
Number Two Executives: Bottom‐Up Monitoring	4
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	4
Threatened by wildfires: What do firms disclose in their 10‐Ks?	4
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	4
Does it pay to treat employees well?: The case of informal finance	4
Financial statement comparability and accounting fraud	4
The management of nonearnings measures: Evidence from initial public offering firms	4
Government awards to CEOs	4
Venture capital and methods of payment in mergers and acquisitions	4
Firm Differentiation and Tax Lobbying Decisions: When Firms Lobby Individually or Collectively	3
Political contributions and the auditor–client relationship	3
Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls	3
The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance	3
The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements	3
Speaking with one voice? Individual preferences and managers’ personal communication style	3
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	3
Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market	3
Generalist CEOs and conditional accounting conservatism	3
Product market competition and disclosure content differentiation: A topic modeling analysis	3
Influence of Legal Environment and Banking System on Trade Credit in Private Firms	3
Disentangling stock return synchronicity from the auditor's perspective	3
Changes in Tax Footnote Disclosure Quality	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 real effects of M&As on targets’ peers	3
Shareholder voting on golden parachutes: Effective governance or too little too late?	3
Lead independent directors and accruals quality	3
Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms	3
Short Selling and Executive Stock Option Exercises	3
The ability of employee disclosures to reveal private information	3
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws	3
	3
Issue Information	3
The Financial Reporting Consequences of Last Chance Earnings Management	3
Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	3
Audit Partners' Cumulative Industry Experience and Audit Quality	3
Managers’ staging of earnings conference calls around actual share repurchases	2
Short‐Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO	2
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	2
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	2
The impact of Confucianism on auditor judgment	2

	2
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	2
Shifting Away the Pressure: How Does Local Air Quality Induce Pollution‐Driven Acquisitions?	2
The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending	2
Risk management and private debt contracts: The role of weather derivatives	2
Issue Information	2
The Upside of Loss Aversion: Evidence From Financial Reporting Loss Avoidance	2
Lead Independent Directors and Corporate Tax Policy	2
The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea	2
Does ESG Reporting Matter for Shareholder Value?—Evidence on Mandatory ESG Regulations in India	2
Analyst independence and earnings management	2
Auditors’ Response to Client Corruption: Evidence From Google Document Frequency	2
Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts	2
Target firm's integrity culture and M&A performance	2
The Spillover of Value‐Relevant Information About Targets' Peers During Acquisitions	2
Whose opinion matters when insiders disagree with short sellers?	2
The evolution of corporate twitter usage	2
A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting	2