Journal of Business Finance & Accounting

Article	Citations
Issue Information	48
Economic demand for auditing services in the “registered” investment management industry	45
KPI information acquisition by analysts: Evidence from conference calls	39
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	35
Divisional Managers and Corporate Disclosure Quality	27
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	27
Do politically connected subsidy recipients disclose less subsidy information?	26
Does venture capital investment enhance corporate innovation? Evidence from Korea	25
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	24
The Founder certification effect, firm disclosures, and the cost of SEO financing	24
Ex Post Settling Up of Financial Misreporting and CEO Compensation	23
The power of the business media: Evidence from firm‐level productivity	21
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	21
The impact of bond market liberalization on accounting conservatism	21
Social capital and capital allocation efficiency	21
Ex‐military CEOs and readability of financial reports	21
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	20
Production flexibility and trade credit under revenue uncertainty	20
Government affiliation, analyst behavior and the economic consequences	18
Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	18
Investment–cash flow sensitivity and investor protection	18
How does audit quality affect firm innovation? Evidence from China	17
Boardroom backscratching and stock price crash risk	16
The Gender Position Gap and Firm Performance	16
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15

Rollover Risk and Tax Avoidance	14
Acquisitions and social capital	14
Issue Information	14
Financial reporting quality and optimal capital structure	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	13
The dark side of strengthened minority voting power: An innovation perspective	13
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	12
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	11
Internal governance and corporate social responsibility performance	11
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	11
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	11
Shareholder election of CSR committee members and its effects on CSR performance	11
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	11
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	11
Issue Information	10
Regulating data: Evidence from corporate America	10
	10
Corruption and Default Risk: Global Evidence	10
Credit rating agencies, information asymmetry and US bond liquidity	10
	10
Issue Information	10
Environment‐specific political risk mitigation: Political lobbying versus green innovation	10
Issue Information	10
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
Mandatory Data Breach Disclosure and Insider Trading	9
Manipulation and obfuscation of financial reports	9
CEO mobility and corporate payouts	9
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	9
Corporate political activism, information transparency and IPO compliance costs	9
	9
Gender diversity and acquisitions: How female directors add value in acquisition decisions	9
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	9
Are firms doing good also doing well?—The CSR advertising‐analogous effect	9
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	8
Press Freedom and Systemic Risk	8
The impact of board reforms on audit fees: International evidence	8
Are all types of real transaction management equal in the eyes of bank lenders?	8
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Debt capacity, cash holdings and financial constraints	7
Liquidity Constraints and Auditor Responses to Repo Transactions	7
New Entrants and Contract Redaction	7
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	7
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7
Liquidity, Information Production, and Corporate Financing Decisions	7
Transient institutional ownership, costly external finance and corporate cash holdings	7
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6
Does share pledging affect corporate philanthropy? Evidence from China	6

Economic policy uncertainty and corporate divestitures	6
Brand equity and corporate debt structure	6
Corporate investment and stock market valuation	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Founder premiums, venture capital investments and acquirer benefits	6
Issue Information	6
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	6
Environmental policy and audit pricing	6
The Information Content of Operational Effectiveness	6
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	6
Not All Critical Audit Matters (CAMs) Are the Same: Anti‐Herding Behavior in CAM Disclosures	5
The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China	5
	5
Local community's social capital and CEO pay duration	5
Broken Telephone Communication	5
Issue Information	5
Top management team incentive dispersion and management earnings forecasts	5
Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China	5
Share Pledging and Environmental Investment: Evidence From China	5
Threatened by wildfires: What do firms disclose in their 10‐Ks?	5
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	5
Retail Investors’ Trades Around Comment Letter Disclosures	5
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	5
Dividend payouts, cash‐flow uncertainty and the role of institutions	5
Political corruption and accounting choices	5
	5
	5
Accounting conservatism and common ownership by dedicated institutional blockholders	5
ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence	4
CEOs’ capital gains tax liabilities and accounting conservatism	4
	4
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	4
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	4
Director and officer liability and corporate tax avoidance	4
Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach	4
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?	4
Does it pay to treat employees well?: The case of informal finance	4
Political connections, tacit power and corporate misconduct	4
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	4
Less timely earnings announcements and voluntary disclosure	4
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	4
Corporate General Counsels and Investment Efficiency: Novel Evidence	4
How uncertainty in industry policy affects corporate investment in China	4
Sticky Expectations and Cross‐Firm Return Predictability	4
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	4
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	4
Venture capital and methods of payment in mergers and acquisitions	4
Financial statement comparability and accounting fraud	4
Number Two Executives: Bottom‐Up Monitoring	4
Government awards to CEOs	4
State ownership and financial statement comparability	4
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws	3
Issue Information	3
The role of parent firms in business groups’ internal capital markets	3
Changes in Tax Footnote Disclosure Quality	3
The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements	3
The management of nonearnings measures: Evidence from initial public offering firms	3
Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act	3
Speaking with one voice? Individual preferences and managers’ personal communication style	3
Religiosity and corruption in bank lending	3
	3
Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market	2
Disentangling stock return synchronicity from the auditor's perspective	2
Product market competition and disclosure content differentiation: A topic modeling analysis	2
The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance	2
Generalist CEOs and conditional accounting conservatism	2
Shareholder voting on golden parachutes: Effective governance or too little too late?	2
The evolution of corporate twitter usage	2
The effect of option listing on financing decisions	2
The Financial Reporting Consequences of Last Chance Earnings Management	2
The ability of employee disclosures to reveal private information	2
Information sharing between mutual funds and auditors	2
The consequences of earnings management for the acquisition premium in friendly takeovers	2
The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea	2
A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting	2
A clash of cultures: The governance and valuation effects of corporate cultural distance	2
The real effects of M&As on targets’ peers	2
Political contributions and the auditor–client relationship	2
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	2
Lead independent directors and accruals quality	2

Influence of Legal Environment and Banking System on Trade Credit in Private Firms	2
Firm Differentiation and Tax Lobbying Decisions: When Firms Lobby Individually or Collectively	2
Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	2
Forward‐Looking Statements and Investor Trading	1
What's my style? Supply‐side determinants of debt covenant inclusion	1
	1
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	1
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	1
Analyst independence and earnings management	1
Financial versus strategic bidders and underpricing as an acquisition motive	1
Local CEOs, career concerns and voluntary disclosure	1
Issue Information	1
Audit committee oversight and bank financial reporting quality	1
Does a Customer Focus Influence Firms’ Climate‐Change Reporting Decisions? The Role of Market‐Driven Corporate Culture	1
More than words: Can tone of consumer product reviews help predict firms’ fundamentals?	1
Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts	1
The joint effects of litigation risk and regulation on non‐GAAP reporting	1
Issue Information	1
Risk management and private debt contracts: The role of weather derivatives	1
Shifting Away the Pressure: How Does Local Air Quality Induce Pollution‐Driven Acquisitions?	1
Managers’ staging of earnings conference calls around actual share repurchases	1
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	1
Auditors’ Response to Client Corruption: Evidence From Google Document Frequency	1
Downsizing decisions: The joint influence of equity incentives and behavioral biases	1
Corporate disclosure differences around the world: International evidence	1
	1
Institutional ownership and the informativeness of disclosure tone	1
Accounting for employee flows	1
Target firm's integrity culture and M&A performance	1
Does corporate governance matter in competitive industries? Evidence from brokerage mergers and closures	1
Short‐Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO	1
Corporate tax behavior and political uncertainty: Evidence from national elections around the world	1
The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending	1
The impact of Confucianism on auditor judgment	1
Lead Independent Directors and Corporate Tax Policy	1
Whose opinion matters when insiders disagree with short sellers?	1
Explaining CSR Disclosure Levels of U.S. Firms	1
Does ESG Reporting Matter for Shareholder Value?—Evidence on Mandatory ESG Regulations in India	1
Issue Information	1
Does Carbon Risk Influence Stock Price Crash Risk? International Evidence	1
Issue Information	1
Does options trading affect audit pricing?	1
Does good news cover bad news?	1
Media Sentiment and Shareholder Litigation	1
The Upside of Loss Aversion: Evidence From Financial Reporting Loss Avoidance	1