Journal of Business Finance & Accounting

Article	Citations
The Founder certification effect, firm disclosures, and the cost of SEO financing	39
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	35
Economic demand for auditing services in the “registered” investment management industry	29
Ex Post Settling Up of Financial Misreporting and CEO Compensation	27
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	27
KPI information acquisition by analysts: Evidence from conference calls	26
Do politically connected subsidy recipients disclose less subsidy information?	25
Ex‐military CEOs and readability of financial reports	25
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	25
The impact of bond market liberalization on accounting conservatism	23
The power of the business media: Evidence from firm‐level productivity	22
Divisional Managers and Corporate Disclosure Quality	22
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	21
Does venture capital investment enhance corporate innovation? Evidence from Korea	20
Social capital and capital allocation efficiency	19
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	19
The Gender Position Gap and Firm Performance	19
Production flexibility and trade credit under revenue uncertainty	18
Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	18
Boardroom backscratching and stock price crash risk	16
Investment–cash flow sensitivity and investor protection	16
How does audit quality affect firm innovation? Evidence from China	16
Firm‐Level Political Risk and Earnings Manipulation	16
Rollover Risk and Tax Avoidance	15
Government affiliation, analyst behavior and the economic consequences	15

Acquisitions and social capital	15
Issue Information	15
The dark side of strengthened minority voting power: An innovation perspective	15
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15
The Information Value of Disaggregated Credit Ratings	14
Financial reporting quality and optimal capital structure	14
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 Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	13
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	13
Institutional investors’ horizons and bank transparency	13
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	13
Verifiable content in social media stock‐analysis articles: The long and short of it	13
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	12
Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments	11
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	11
Internal governance and corporate social responsibility performance	11
Corruption and Default Risk: Global Evidence	11
Environment‐specific political risk mitigation: Political lobbying versus green innovation	11
Issue Information	11
Issue Information	10
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Corporate political activism, information transparency and IPO compliance costs	9
Gender diversity and acquisitions: How female directors add value in acquisition decisions	9
CEO mobility and corporate payouts	9
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
Manipulation and obfuscation of financial reports	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Are all types of real transaction management equal in the eyes of bank lenders?	8
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	8
Regulating data: Evidence from corporate America	8
Mandatory Data Breach Disclosure and Insider Trading	8
Issue Information	8
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Transient institutional ownership, costly external finance and corporate cash holdings	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
Liquidity, Information Production, and Corporate Financing Decisions	7
Debt capacity, cash holdings and financial constraints	7
Intrinsic Benchmark Beating	7
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7
Liquidity Constraints and Auditor Responses to Repo Transactions	7
The impact of board reforms on audit fees: International evidence	7
Press Freedom and Systemic Risk	7
Corporate investment and stock market valuation	7
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
Top management team incentive dispersion and management earnings forecasts	6
Issue Information	6

Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	6
Environmental policy and audit pricing	6
Economic policy uncertainty and corporate divestitures	6
The Information Content of Operational Effectiveness	6
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6
New Entrants and Contract Redaction	6
Founder premiums, venture capital investments and acquirer benefits	6
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	6
Issue Information	6
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Retail Investors’ Trades Around Comment Letter Disclosures	5
The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China	5
Political corruption and accounting choices	5
Local community's social capital and CEO pay duration	5
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CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics	5
Not All Critical Audit Matters (CAMs) Are the Same: Anti‐Herding Behavior in CAM Disclosures	5
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Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China	5
Broken Telephone Communication	5
Share Pledging and Environmental Investment: Evidence From China	5
Corporate Decision Structure and Tax Efficiency: Evidence From Tax Adjustment Speed	5
Managerial Overoptimism and Discretionary Disclosure	5
Accounting conservatism and common ownership by dedicated institutional blockholders	5
Sticky Expectations and Cross‐Firm Return Predictability	4
Does it pay to treat employees well?: The case of informal finance	4
Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions	4
Financial statement comparability and accounting fraud	4
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	4
Venture capital and methods of payment in mergers and acquisitions	4
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	4
CEOs’ capital gains tax liabilities and accounting conservatism	4
ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence	4
State ownership and financial statement comparability	4
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	4
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?	4
Threatened by wildfires: What do firms disclose in their 10‐Ks?	4
Corporate General Counsels and Investment Efficiency: Novel Evidence	4
Workers’ Voices Matter: Crowdsourced Employee Reviews and Insider Trading	4
Number Two Executives: Bottom‐Up Monitoring	4
Changes in Tax Footnote Disclosure Quality	3
Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls	3
Information sharing between mutual funds and auditors	3
Product market competition and disclosure content differentiation: A topic modeling analysis	3
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Issue Information	3
Government awards to CEOs	3
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws	3
Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act	3
The ability of employee disclosures to reveal private information	3
Disentangling stock return synchronicity from the auditor's perspective	3
The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance	3
Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach	3
The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements	3
Director and officer liability and corporate tax avoidance	3
The role of parent firms in business groups’ internal capital markets	3
Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market	3
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	3
The Financial Reporting Consequences of Last Chance Earnings Management	3
The effect of option listing on financing decisions	3
Speaking with one voice? Individual preferences and managers’ personal communication style	3
The management of nonearnings measures: Evidence from initial public offering firms	3
Less timely earnings announcements and voluntary disclosure	3
Influence of Legal Environment and Banking System on Trade Credit in Private Firms	2
The consequences of earnings management for the acquisition premium in friendly takeovers	2
A clash of cultures: The governance and valuation effects of corporate cultural distance	2
Target firm's integrity culture and M&A performance	2
Shifting Away the Pressure: How Does Local Air Quality Induce Pollution‐Driven Acquisitions?	2
Issue Information	2
Lead Independent Directors and Corporate Tax Policy	2
Information or pressure? The effect of director experience on CEO CSR compensation adoption and design	2
Firm Differentiation and Tax Lobbying Decisions: When Firms Lobby Individually or Collectively	2
Generalist CEOs and conditional accounting conservatism	2
The real effects of M&As on targets’ peers	2
A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting	2
The impact of Confucianism on auditor judgment	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

Whose opinion matters when insiders disagree with short sellers?	2
The evolution of corporate twitter usage	2
Lead independent directors and accruals quality	2
Political contributions and the auditor–client relationship	2
Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China	2
Analyst independence and earnings management	2
Does ESG Reporting Matter for Shareholder Value?—Evidence on Mandatory ESG Regulations in India	2
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Managers’ staging of earnings conference calls around actual share repurchases	2
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	2
The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea	2
Shareholder voting on golden parachutes: Effective governance or too little too late?	2