Journal of Business Finance & Accounting

Article	Citations
Issue Information	43
Economic demand for auditing services in the “registered” investment management industry	39
KPI information acquisition by analysts: Evidence from conference calls	36
Ex Post Settling Up of Financial Misreporting and CEO Compensation	32
The impact of bond market liberalization on accounting conservatism	32
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	28
Divisional Managers and Corporate Disclosure Quality	25
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	24
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	23
Do politically connected subsidy recipients disclose less subsidy information?	23
Does venture capital investment enhance corporate innovation? Evidence from Korea	22
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	22
The Founder certification effect, firm disclosures, and the cost of SEO financing	22
Ex‐military CEOs and readability of financial reports	20
Quarterly earnings thresholds: Making the case for prior quarter earnings	20
Social capital and capital allocation efficiency	20
The power of the business media: Evidence from firm‐level productivity	19
Production flexibility and trade credit under revenue uncertainty	18
The Gender Position Gap and Firm Performance	18
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	18
Government affiliation, analyst behavior and the economic consequences	17
Does product similarity of audit clients influence audit efficiency and pricing decisions?	16
How does audit quality affect firm innovation? Evidence from China	16
Investment–cash flow sensitivity and investor protection	16
Boardroom backscratching and stock price crash risk	16

Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	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	13
Financial reporting quality and optimal capital structure	13
Acquisitions and social capital	13
Issue Information	13
The dark side of strengthened minority voting power: An innovation perspective	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	12
Rollover Risk and Tax Avoidance	12
Verifiable content in social media stock‐analysis articles: The long and short of it	12
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	11
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	11
Shareholder election of CSR committee members and its effects on CSR performance	11
Information acquisition and tax avoidance: Evidence from a natural experiment	11
Internal governance and corporate social responsibility performance	10
Corruption and Default Risk: Global Evidence	10
Manipulation and obfuscation of financial reports	10
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	10
Issue Information	10
Credit rating agencies, information asymmetry and US bond liquidity	10
Environment‐specific political risk mitigation: Political lobbying versus green innovation	10
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	10
Issue Information	10
Regulating data: Evidence from corporate America	10
Issue Information	9
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	9
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
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CEO mobility and corporate payouts	9
Corporate political activism, information transparency and IPO compliance costs	9
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How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	8
Are firms doing good also doing well?—The CSR advertising‐analogous effect	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Transient institutional ownership, costly external finance and corporate cash holdings	8
	8
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	8
Mandatory Data Breach Disclosure and Insider Trading	8
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7
The impact of board reforms on audit fees: International evidence	7
The impact of connections between the CEO and top executives on appointment, turnover and firm value	7
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Debt capacity, cash holdings and financial constraints	7
Press Freedom and Systemic Risk	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	7
Are all types of real transaction management equal in the eyes of bank lenders?	7
Corporate investment and stock market valuation	7
Intra‐industry spillover effects: Evidence from bankruptcy filings	7

Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	7
Founder premiums, venture capital investments and acquirer benefits	6
Environmental policy and audit pricing	6
Accounting conservatism and common ownership by dedicated institutional blockholders	6
Brand equity and corporate debt structure	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	6
Credit rating downgrade risk and acquisition decisions	6
Economic policy uncertainty and corporate divestitures	6
Issue Information	6
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	5
	5
Retail Investors’ Trades Around Comment Letter Disclosures	5
Local community's social capital and CEO pay duration	5
Political corruption and accounting choices	5
Issue Information	5
Top management team incentive dispersion and management earnings forecasts	5
	5
Broken Telephone Communication	5
Financial experts on the top management team: Do they reduce investment inefficiency?	5
Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China	5
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	5
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	5
The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China	5
Threatened by wildfires: What do firms disclose in their 10‐Ks?	5
Less timely earnings announcements and voluntary disclosure	4
Financial statement comparability and accounting fraud	4
Number Two Executives: Bottom‐Up Monitoring	4
Does it pay to treat employees well?: The case of informal finance	4
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?	4
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	4
Political connections, tacit power and corporate misconduct	4
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	4
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	4
Director and officer liability and corporate tax avoidance	4
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	4
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	4
	4
Dividend payouts, cash‐flow uncertainty and the role of institutions	4
Venture capital and methods of payment in mergers and acquisitions	4
Religiosity and corruption in bank lending	4
Government awards to CEOs	4
Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach	4
State ownership and financial statement comparability	4
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	4
Sticky Expectations and Cross‐Firm Return Predictability	4
CEOs’ capital gains tax liabilities and accounting conservatism	4
Share Pledging and Environmental Investment: Evidence From China	4
	4
The management of nonearnings measures: Evidence from initial public offering firms	4
The role of parent firms in business groups’ internal capital markets	3
Speaking with one voice? Individual preferences and managers’ personal communication style	3
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws	3
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	3
A clash of cultures: The governance and valuation effects of corporate cultural distance	3
How uncertainty in industry policy affects corporate investment in China	3
	3
The ability of employee disclosures to reveal private information	3
Information sharing between mutual funds and auditors	3
The Financial Reporting Consequences of Last Chance Earnings Management	3
Changes in Tax Footnote Disclosure Quality	3
The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements	3
Disentangling stock return synchronicity from the auditor's perspective	3
Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act	3
Political contributions and the auditor–client relationship	3
The real effects of M&As on targets’ peers	2
Influence of Legal Environment and Banking System on Trade Credit in Private Firms	2
The effect of option listing on financing decisions	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 effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea	2
	2
Managers’ staging of earnings conference calls around actual share repurchases	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
Lead independent directors and accruals quality	2
The evolution of corporate twitter usage	2
Analyst independence and earnings management	2
Does ESG Reporting Matter for Shareholder Value?—Evidence on Mandatory ESG Regulations in India	2
The impact of Confucianism on auditor judgment	2

Whose opinion matters when insiders disagree with short sellers?	2
Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	2
Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market	2
Generalist CEOs and conditional accounting conservatism	2
The consequences of earnings management for the acquisition premium in friendly takeovers	2
Does corporate culture impact audit pricing? Evidence from textual analysis	2
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	2
Lead Independent Directors and Corporate Tax Policy	2
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	2