Journal of Business Finance & Accounting

Article	Citations
The Founder certification effect, firm disclosures, and the cost of SEO financing	43
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	38
Economic demand for auditing services in the “registered” investment management industry	30
Ex Post Settling Up of Financial Misreporting and CEO Compensation	28
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	27
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	26
Do politically connected subsidy recipients disclose less subsidy information?	26
KPI information acquisition by analysts: Evidence from conference calls	26
Ex‐military CEOs and readability of financial reports	25
Does venture capital investment enhance corporate innovation? Evidence from Korea	25
Social capital and capital allocation efficiency	23
The power of the business media: Evidence from firm‐level productivity	22
The impact of bond market liberalization on accounting conservatism	22
Divisional Managers and Corporate Disclosure Quality	21
The Gender Position Gap and Firm Performance	20
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	20
Production flexibility and trade credit under revenue uncertainty	19
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?	18
How does audit quality affect firm innovation? Evidence from China	17
Boardroom backscratching and stock price crash risk	17
Investment–cash flow sensitivity and investor protection	16
Government affiliation, analyst behavior and the economic consequences	16
Firm‐Level Political Risk and Earnings Manipulation	16
Rollover Risk and Tax Avoidance	15

The Information Value of Disaggregated Credit Ratings	15
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15
Institutional investors’ horizons and bank transparency	15
Issue Information	15
Acquisitions and social capital	15
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 information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	14
Financial reporting quality and optimal capital structure	14
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	13
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	13
Shareholder election of CSR committee members and its effects on CSR performance	13
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	13
Information acquisition and tax avoidance: Evidence from a natural experiment	12
Issue Information	12
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	12
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	11
Environment‐specific political risk mitigation: Political lobbying versus green innovation	11
Internal governance and corporate social responsibility performance	11
Corruption and Default Risk: Global Evidence	11
Issue Information	11
Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments	11
Issue Information	10
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Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
Gender diversity and acquisitions: How female directors add value in acquisition decisions	9
Corporate political activism, information transparency and IPO compliance costs	8
Regulating data: Evidence from corporate America	8
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CEO mobility and corporate payouts	8
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	8
Mandatory Data Breach Disclosure and Insider Trading	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Manipulation and obfuscation of financial reports	8
Issue Information	8
CEO Narcissism and Related Party Transactions	8
Are all types of real transaction management equal in the eyes of bank lenders?	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
Transient institutional ownership, costly external finance and corporate cash holdings	7
Liquidity Constraints and Auditor Responses to Repo Transactions	7
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Debt capacity, cash holdings and financial constraints	7
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
The impact of board reforms on audit fees: International evidence	7
New Entrants and Contract Redaction	7
Intrinsic Benchmark Beating	7
Press Freedom and Systemic Risk	7
Corporate investment and stock market valuation	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7

Liquidity, Information Production, and Corporate Financing Decisions	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Economic policy uncertainty and corporate divestitures	6
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6
Issue Information	6
Founder premiums, venture capital investments and acquirer benefits	6
Environmental policy and audit pricing	6
The Information Content of Operational Effectiveness	6
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	6
Top management team incentive dispersion and management earnings forecasts	6
Accounting conservatism and common ownership by dedicated institutional blockholders	5
The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China	5
Retail Investors’ Trades Around Comment Letter Disclosures	5
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CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	5
Broken Telephone Communication	5
Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China	5
Political corruption and accounting choices	5
Share Pledging and Environmental Investment: Evidence From China	5
Managerial Overoptimism and Discretionary Disclosure	5
ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence	4
Venture capital and methods of payment in mergers and acquisitions	4
Financial statement comparability and accounting fraud	4
Director and officer liability and corporate tax avoidance	4
Threatened by wildfires: What do firms disclose in their 10‐Ks?	4
Local community's social capital and CEO pay duration	4
Sticky Expectations and Cross‐Firm Return Predictability	4
Less timely earnings announcements and voluntary disclosure	4
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	4
Number Two Executives: Bottom‐Up Monitoring	4
State ownership and financial statement comparability	4
Corporate Decision Structure and Tax Efficiency: Evidence From Tax Adjustment Speed	4
CEOs’ capital gains tax liabilities and accounting conservatism	4
Does it pay to treat employees well?: The case of informal finance	4
Workers’ Voices Matter: Crowdsourced Employee Reviews and Insider Trading	4
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	4
Corporate General Counsels and Investment Efficiency: Novel Evidence	4
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	4
Not All Critical Audit Matters (CAMs) Are the Same: Anti‐Herding Behavior in CAM Disclosures	4
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?	4
Changes in Tax Footnote Disclosure Quality	3
Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach	3
Issue Information	3
The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance	3
Information sharing between mutual funds and auditors	3
The effect of option listing on financing decisions	3
The consequences of earnings management for the acquisition premium in friendly takeovers	3
Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls	3
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws	3
Speaking with one voice? Individual preferences and managers’ personal communication style	3
The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements	3
The role of parent firms in business groups’ internal capital markets	3
Disentangling stock return synchronicity from the auditor's perspective	3
Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market	3
The ability of employee disclosures to reveal private information	3
The Financial Reporting Consequences of Last Chance Earnings Management	3
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The management of nonearnings measures: Evidence from initial public offering firms	3
Government awards to CEOs	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
Generalist CEOs and conditional accounting conservatism	3
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	3
The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea	2
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	2
Short Selling and Executive Stock Option Exercises	2
Influence of Legal Environment and Banking System on Trade Credit in Private Firms	2
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Issue Information	2
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	2
The Spillover of Value‐Relevant Information About Targets' Peers During Acquisitions	2
Lead Independent Directors and Corporate Tax Policy	2
The evolution of corporate twitter usage	2
Firm Differentiation and Tax Lobbying Decisions: When Firms Lobby Individually or Collectively	2
Lead independent directors and accruals quality	2
A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting	2
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	2

Does ESG Reporting Matter for Shareholder Value?—Evidence on Mandatory ESG Regulations in India	2
Analyst independence and earnings management	2
The impact of Confucianism on auditor judgment	2
Target firm's integrity culture and M&A performance	2
Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	2
Shareholder voting on golden parachutes: Effective governance or too little too late?	2
Product market competition and disclosure content differentiation: A topic modeling analysis	2
Political contributions and the auditor–client relationship	2
Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms	2
Whose opinion matters when insiders disagree with short sellers?	2
Shifting Away the Pressure: How Does Local Air Quality Induce Pollution‐Driven Acquisitions?	2
The Upside of Loss Aversion: Evidence From Financial Reporting Loss Avoidance	2
Managers’ staging of earnings conference calls around actual share repurchases	2