Journal of Business Finance & Accounting

Article	Citations
ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did	162
Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China	65
CEOs’ experience of the Great Chinese Famine and accounting conservatism	44
The monitoring role of the media: Evidence from earnings management	32
Independent director reputation incentives, accruals quality and audit fees	31
Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility	26
Accounting conservatism and the profitability of corporate insiders	24
Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes	22
Does financial reporting quality vary across firm life cycle?	21
Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk	20
Does religiosity enhance the quality of management earnings forecasts?	20
Strategic deviance and cash holdings	20
Fair value accounting: Current practice and perspectives for future research	19
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	18
Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news	17
Does stock market liberalization improve stock price efficiency? Evidence from China	16
Disclosure tone management and labor unions	15
Language and innovation	15
Do liquid assets lure managers? Evidence from corporate misconduct	14
Industry tournament incentives and audit fees	14
Financial reporting incentives, earnings management, and tax avoidance in SMEs	13
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement	12
Does corporate governance have a differential effect on downside and upside risk?	12
Born to innovate? The birth‐order effect of CEOs on corporate innovation	12
Governments as customers: Exploring the effects of government customers on supplier firms’ information quality	12

Benefit or burden? A comparison of CFO and CEO outside directorships	11
Industry tournament incentives and corporate innovation	11
Government contracts and US bond yield spreads: A study on costs and benefits of materialized political connections	10
The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China	10
Target price forecasts: The roles of the 52‐week high price and recent investor sentiment	10
Corporate tax behavior and political uncertainty: Evidence from national elections around the world	10
Audit committee quality indices, reporting quality and firm value	9
Universal demand laws and the monitoring demand for accounting conservatism	9
Compliance with pension‐related mandatory disclosures and debt financing	9
Specific investment, supplier vulnerability and profit risks	8
Political corruption and accounting choices	8
CEO cultural heritage and the pricing of audit services	8
Does corporate culture impact audit pricing? Evidence from textual analysis	8
Financial experts on the top management team: Do they reduce investment inefficiency?	8
Brand equity and corporate debt structure	8
Corporate social responsibility performance and the reputational incentives of independent directors	8
Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment	8
Analyst underreaction and the post‐forecast revision drift	8
Social capital and capital allocation efficiency	8
Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program	7
The roles of XBRL and processed XBRL in 10‐K readability	7
Government transparency and firm‐level operational efficiency	7
The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises	7
Does tunneling explain the sensitivity of executive compensation to other member firms’ performance?	7
Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness	7
Independent director tenure and dividends	7
The determinants of high‐interest entrusted loans in China	7
Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?	6
Political connections, tacit power and corporate misconduct	6
Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?	6
Does the use of non‐GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power	6
CEO turnover and bankrupt firms’ emergence	6
CEO compensation in early‐stage firms: Rewards for prospectivity and survival	6
Islamic labeled firms: Revisiting Dow Jones measure of compliance	6
Taxable income, future profitability, and stock returns	6
Underlying risk preferences and analyst risk‐taking behavior	6
Information sharing between mutual funds and auditors	6
Do anti‐bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010	6
Generalist CEOs, management risk and internal control weaknesses	5
Do directors have style? Board interlock and accounting properties	5
Independent director attention and the cost of equity capital	5
The market value of decomposed carbon emissions	5
Do firms hedge in order to avoid financial distress costs? New empirical evidence using bank data	5
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	5
Founding family ownership and firm performance: Evidence from the evolution of family ownership and firm policies	5
Corporate social responsibility and operating cash flows management: An examination of credit market incentives	5
Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments	5
State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China	5
Cross‐border regulatory enforcement and corporate voluntary disclosure	5
Managers’ pay duration and voluntary disclosures	5

Internal control material weakness and CEO recruitment	5
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	5
The role of parent firms in business groups’ internal capital markets	5
Intra‐industry spillover effects: Evidence from bankruptcy filings	5
What's my style? Supply‐side determinants of debt covenant inclusion	5
Asymmetric information consolidation and price discovery: Inferring bad news from insider sales	4
A re‐examination of accruals quality following restatements	4
Managerial discretion in revenue recognition amidst financial restatements and implications for GAAP compliance	4
Financial constraints and future tax outcome volatility	4
Are retail investors really passive? Shareholder activism in the digital age	4
Distracted institutions, information asymmetry and stock price stability	4
Does product similarity of audit clients influence audit efficiency and pricing decisions?	4
Mixed‐signal stock splits	4
Flood risk and corporate future orientation: Evidence from sea level rise risk	4
The devil is in the detail? Investors’ mispricing of proxy voting outcomes on M&A deals	4
Is an M&A self‐dealing? Evidence on international and domestic acquisitions and CEO compensation	4
Bank accounting conservatism and bank loan quality	4
Earning investor trust: The role of past earnings management	4
Religiosity and corruption in bank lending	4
Does real earnings smoothing reduce investors’ perceived risk?	4
Cross‐firm return predictability and accounting quality	4
Threatened by wildfires: What do firms disclose in their 10‐Ks?	4
Non‐linear capital structure dynamics	4
Who shall succeed? An examination of manager overconfidence and CEO selection	4
Nonstationarity in the relationship between corporate governance and accounting conservatism	4
Does reporting position affect the pricing of the volatility of comprehensive income?	4
Inside debt and firm risk‐taking: Evidence from the UK pension reform	4
Opacity, liquidity and disclosure requirements	4
Freedom of the press and corporate misconduct	4
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	3
Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships	3
Board corruption and loan contracts	3
Credit rating downgrade risk and acquisition decisions	3
Political ideology in M&A	3
Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?	3
Dividend payouts, cash‐flow uncertainty and the role of institutions	3
Credit rating agencies, information asymmetry and US bond liquidity	3
Cross‐border mergers and acquisitions and corporate social responsibility: Evidence from Chinese listed firms	3
Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions	3
Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?	3
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	3
The effect of skilled labor intensity on corporate dividend payouts	3
Customer concentration of targets in mergers and acquisitions	3
Measuring systematic risk from managerial organization capital	3
Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies	3
Informed equity ownership and bank loan contracting	3
The effect of option transaction costs on informed trading in the options market around earnings announcements	3
How uncertainty in industry policy affects corporate investment in China	2
Informed options trading prior to FDA announcements	2
Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities	2
Managerial discretion and shareholder capital at risk	2
Tax rule changes and the timing of asset write‐offs in loss firms	2
Does fiduciary duty to creditors reduce debt covenant violation avoidance behavior?	2
Internal control material weakness disclosure and misstatement duration	2
Do companies try to conceal financial misstatements through auditor shopping?	2
Local CEOs, career concerns and voluntary disclosure	2
Financial statement comparability and accounting fraud	2
Quarterly earnings thresholds: Making the case for prior quarter earnings	2
Ownership concentration, ownership identity and seasoned equity offerings probabilities: Evidence from Germany	2
The elusive relation between pension discount rates and deficits	2
Brand royalty flows within large business groups: The effect of holding company structure and related party transactions committees	2
Institutional ownership and the informativeness of disclosure tone	2
The attention of long‐term institutional investors and timely loss recognition	2
Institutional features and audit pricing of excess cash holdings: Do auditor liabilities beyond financial statement assurance matter?	2
Does the threat of takeover affect default risk?	2
Irrevocable commitments and tender offer outcomes	2
The impact of economic nationalism in Europe on the returns to rivals of cross‐border M&A bids	1
The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting	1
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	1
Audit quality and engagement partner busyness: The role of internal resource allocation	1
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	1
Less timely earnings announcements and voluntary disclosure	1
Ownership concentration and firm risk: The moderating role of mid‐sized blockholders	1
Inherited trust and informal finance	1
Gender diversity and acquisitions: How female directors add value in acquisition decisions	1
The value of tunneling: Evidence from master limited partnership formations	1
Learning in serial mergers: Evidence from a global sample	1
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	1
Enhanced disclosure of credit derivatives, information asymmetry and credit risk	1
Accounting conservatism and common ownership by dedicated institutional blockholders	1

Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	1
Pandemics and cash	1
De‐risking through equity holdings: Bank and insurer behavior under capital requirements	1
Managerial myopia and the unintended real consequences of conditional conservatism	1
Antecedents of and outcomes after finance committee use	1
The power of the business media: Evidence from firm‐level productivity	1
Top management incentives and financial flexibility: The case of make‐whole call provisions	1
The information content of target price forecasts: Evidence from mergers and acquisitions	1
Restatement costs and reporting bias	1
Lead independent directors and accruals quality	1
Generalist CEOs and conditional accounting conservatism	1
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	1
Shareholder election of CSR committee members and its effects on CSR performance	1
The dark side of strengthened minority voting power: An innovation perspective	1
The impact of takeover anticipation on rival firms	1
Environmental reputation and bank liquidity: Evidence from climate transition	1
Quarterly earnings guidance and real earnings management	1
Does venture capital investment enhance corporate innovation? Evidence from Korea	1
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	1
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	1
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	1
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	1
A clash of cultures: The governance and valuation effects of corporate cultural distance	1