Journal of Business Finance and Accounting

Aims & Scope

Journal of Business Finance and Accounting exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces.

The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures.

A feature of JBFA is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.

JBFA welcomes both theoretical and empirical contributions.

Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated.

The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics.

JBFA, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions.

While many papers in JBFA use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods.

Although the scope of JBFA is broad, it is not a suitable outlet for highly abstract mathematical papers, or empirical papers with inadequate theoretical motivation.

Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision makers, or at least should have implications for the development of future research relevant to such users.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.4
2024	2.20

Journal Rank

Year	Value
2024	3244

Journal Citation Indicator

Year	Value
2024	791

SJR (SCImago Journal Rank)

Year	Value
2024	1.263

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	96

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Does Working Capital Management Affect Profitability of Belgian Firms?

  Citation: 795

  Authors: Marc

• Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

  Citation: 594

  Authors: K.V., P.F., S.

• Voluntary Environmental Disclosures by Large UK Companies

  Citation: 475

  Authors: Stephen, Stephen

• Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

  Citation: 459

  Authors: Rob, Mohammed, David M., C. Donald

• Corporate Governance Structure and Performance of Malaysian Listed Companies

  Citation: 422

  Authors: Roszaini, Mohammad

• Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises

  Citation: 398

  Authors: David, Michael

• Determinants of Capital Structure and Adjustment to Long Run Target: Evidence From UK Company Panel Data

  Citation: 394

  Authors: Aydin

• Religious Social Norms and Corporate Financial Reporting

  Citation: 392

  Authors: Scott D., William J., Christopher D.

• Length of Board Tenure and Outside Director Independence

  Citation: 356

  Authors: Nikos

• Venture Capital and Private Equity: A Review and Synthesis

  Citation: 347

  Authors: Mike, Ken

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