Journal of Business Finance and Accounting

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.

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Quartiles

The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. Q1 (green) comprises the quarter of the journals with the highest values, Q2 (yellow) the second highest values, Q3 (orange) the third highest values and Q4 (red) the lowest values.

Category	Year	Quartile
Accounting	1999	Q3
Accounting	2000	Q3
Accounting	2001	Q3
Accounting	2002	Q3
Accounting	2003	Q3
Accounting	2004	Q3
Accounting	2005	Q3
Accounting	2006	Q3
Accounting	2007	Q2
Accounting	2008	Q2
Accounting	2009	Q2
Accounting	2010	Q2
Accounting	2011	Q2
Accounting	2012	Q1
Accounting	2013	Q1
Accounting	2014	Q1
Accounting	2015	Q2
Accounting	2016	Q1
Accounting	2017	Q2
Accounting	2018	Q1
Accounting	2019	Q2
Accounting	2020	Q1
Accounting	2021	Q1
Accounting	2022	Q1
Accounting	2023	Q1
Business, Management and Accounting (miscellaneous)	1999	Q1
Business, Management and Accounting (miscellaneous)	2000	Q2
Business, Management and Accounting (miscellaneous)	2001	Q2
Business, Management and Accounting (miscellaneous)	2002	Q2
Business, Management and Accounting (miscellaneous)	2003	Q2
Business, Management and Accounting (miscellaneous)	2004	Q1
Business, Management and Accounting (miscellaneous)	2005	Q2
Business, Management and Accounting (miscellaneous)	2006	Q1
Business, Management and Accounting (miscellaneous)	2007	Q1
Business, Management and Accounting (miscellaneous)	2008	Q1
Business, Management and Accounting (miscellaneous)	2009	Q1
Business, Management and Accounting (miscellaneous)	2010	Q1
Business, Management and Accounting (miscellaneous)	2011	Q1
Business, Management and Accounting (miscellaneous)	2012	Q1
Business, Management and Accounting (miscellaneous)	2013	Q1
Business, Management and Accounting (miscellaneous)	2014	Q1
Business, Management and Accounting (miscellaneous)	2015	Q1
Business, Management and Accounting (miscellaneous)	2016	Q1
Business, Management and Accounting (miscellaneous)	2017	Q1
Business, Management and Accounting (miscellaneous)	2018	Q1
Business, Management and Accounting (miscellaneous)	2019	Q1
Business, Management and Accounting (miscellaneous)	2020	Q1
Business, Management and Accounting (miscellaneous)	2021	Q1
Business, Management and Accounting (miscellaneous)	2022	Q1
Business, Management and Accounting (miscellaneous)	2023	Q1
Finance	1999	Q3
Finance	2000	Q3
Finance	2001	Q3
Finance	2002	Q3
Finance	2003	Q3
Finance	2004	Q3
Finance	2005	Q3
Finance	2006	Q2
Finance	2007	Q2
Finance	2008	Q2
Finance	2009	Q2
Finance	2010	Q2
Finance	2011	Q2
Finance	2012	Q1
Finance	2013	Q1
Finance	2014	Q1
Finance	2015	Q2
Finance	2016	Q1
Finance	2017	Q1
Finance	2018	Q1
Finance	2019	Q1
Finance	2020	Q1
Finance	2021	Q1
Finance	2022	Q1
Finance	2023	Q1

SJR

The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. It is based on the idea that 'all citations are not created equal'. SJR is a measure of scientific influence of journals that accounts for both the number of citations received by a journal and the importance or prestige of the journals where such citations come from It measures the scientific influence of the average article in a journal, it expresses how central to the global scientific discussion an average article of the journal is.

Year	SJR
1999	0.419
2000	0.299
2001	0.263
2002	0.275
2003	0.300
2004	0.358
2005	0.340
2006	0.481
2007	0.597
2008	0.697
2009	0.582
2010	0.640
2011	0.632
2012	1.125
2013	1.076
2014	1.201
2015	0.671
2016	1.102
2017	0.910
2018	0.956
2019	0.874
2020	1.282
2021	1.324
2022	1.170
2023	1.283

Total Documents

Evolution of the number of published documents. All types of documents are considered, including citable and non citable documents.

Year	Documents
1999	56
2000	58
2001	56
2002	54
2003	57
2004	59
2005	69
2006	74
2007	73
2008	53
2009	54
2010	52
2011	45
2012	47
2013	46
2014	46
2015	41
2016	44
2017	46
2018	48
2019	43
2020	45
2021	61
2022	57
2023	102

Citations per document

This indicator counts the number of citations received by documents from a journal and divides them by the total number of documents published in that journal. The chart shows the evolution of the average number of times documents published in a journal in the past two, three and four years have been cited in the current year. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric.

Cites per document	Year	Value
Cites / Doc. (4 years)	1999	0.681
Cites / Doc. (4 years)	2000	0.525
Cites / Doc. (4 years)	2001	0.414
Cites / Doc. (4 years)	2002	0.563
Cites / Doc. (4 years)	2003	0.723
Cites / Doc. (4 years)	2004	0.649
Cites / Doc. (4 years)	2005	0.743
Cites / Doc. (4 years)	2006	0.983
Cites / Doc. (4 years)	2007	1.097
Cites / Doc. (4 years)	2008	1.309
Cites / Doc. (4 years)	2009	1.654
Cites / Doc. (4 years)	2010	1.535
Cites / Doc. (4 years)	2011	1.379
Cites / Doc. (4 years)	2012	1.593
Cites / Doc. (4 years)	2013	1.929
Cites / Doc. (4 years)	2014	1.789
Cites / Doc. (4 years)	2015	1.761
Cites / Doc. (4 years)	2016	1.906
Cites / Doc. (4 years)	2017	1.932
Cites / Doc. (4 years)	2018	2.345
Cites / Doc. (4 years)	2019	2.061
Cites / Doc. (4 years)	2020	2.718
Cites / Doc. (4 years)	2021	3.093
Cites / Doc. (4 years)	2022	3.264
Cites / Doc. (4 years)	2023	4.490
Cites / Doc. (3 years)	1999	0.681
Cites / Doc. (3 years)	2000	0.459
Cites / Doc. (3 years)	2001	0.357
Cites / Doc. (3 years)	2002	0.371
Cites / Doc. (3 years)	2003	0.548
Cites / Doc. (3 years)	2004	0.659
Cites / Doc. (3 years)	2005	0.688
Cites / Doc. (3 years)	2006	0.924
Cites / Doc. (3 years)	2007	0.975
Cites / Doc. (3 years)	2008	1.343
Cites / Doc. (3 years)	2009	1.340
Cites / Doc. (3 years)	2010	1.078
Cites / Doc. (3 years)	2011	1.258
Cites / Doc. (3 years)	2012	1.629
Cites / Doc. (3 years)	2013	1.694
Cites / Doc. (3 years)	2014	1.696
Cites / Doc. (3 years)	2015	1.496
Cites / Doc. (3 years)	2016	1.722
Cites / Doc. (3 years)	2017	1.908
Cites / Doc. (3 years)	2018	2.130
Cites / Doc. (3 years)	2019	1.819
Cites / Doc. (3 years)	2020	2.569
Cites / Doc. (3 years)	2021	2.757
Cites / Doc. (3 years)	2022	3.315
Cites / Doc. (3 years)	2023	4.006
Cites / Doc. (2 years)	1999	0.685
Cites / Doc. (2 years)	2000	0.387
Cites / Doc. (2 years)	2001	0.325
Cites / Doc. (2 years)	2002	0.202
Cites / Doc. (2 years)	2003	0.500
Cites / Doc. (2 years)	2004	0.505
Cites / Doc. (2 years)	2005	0.491
Cites / Doc. (2 years)	2006	0.898
Cites / Doc. (2 years)	2007	1.007
Cites / Doc. (2 years)	2008	1.102
Cites / Doc. (2 years)	2009	1.127
Cites / Doc. (2 years)	2010	0.897
Cites / Doc. (2 years)	2011	1.123
Cites / Doc. (2 years)	2012	1.423
Cites / Doc. (2 years)	2013	1.663
Cites / Doc. (2 years)	2014	1.280
Cites / Doc. (2 years)	2015	1.239
Cites / Doc. (2 years)	2016	1.759
Cites / Doc. (2 years)	2017	1.765
Cites / Doc. (2 years)	2018	1.756
Cites / Doc. (2 years)	2019	1.638
Cites / Doc. (2 years)	2020	2.154
Cites / Doc. (2 years)	2021	2.625
Cites / Doc. (2 years)	2022	2.868
Cites / Doc. (2 years)	2023	3.636

Total Cites

Self-Cites

Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years.
Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal.

Cites	Year	Value
Self Cites	1999	23
Self Cites	2000	21
Self Cites	2001	8
Self Cites	2002	16
Self Cites	2003	20
Self Cites	2004	18
Self Cites	2005	23
Self Cites	2006	20
Self Cites	2007	42
Self Cites	2008	65
Self Cites	2009	55
Self Cites	2010	34
Self Cites	2011	51
Self Cites	2012	92
Self Cites	2013	78
Self Cites	2014	53
Self Cites	2015	45
Self Cites	2016	55
Self Cites	2017	60
Self Cites	2018	41
Self Cites	2019	41
Self Cites	2020	58
Self Cites	2021	70
Self Cites	2022	50
Self Cites	2023	114
Total Cites	1999	154
Total Cites	2000	94
Total Cites	2001	65
Total Cites	2002	63
Total Cites	2003	92
Total Cites	2004	110
Total Cites	2005	117
Total Cites	2006	171
Total Cites	2007	197
Total Cites	2008	290
Total Cites	2009	268
Total Cites	2010	194
Total Cites	2011	200
Total Cites	2012	246
Total Cites	2013	244
Total Cites	2014	234
Total Cites	2015	208
Total Cites	2016	229
Total Cites	2017	250
Total Cites	2018	279
Total Cites	2019	251
Total Cites	2020	352
Total Cites	2021	375
Total Cites	2022	494
Total Cites	2023	653

External Cites per Doc

Cites per Doc

Evolution of the number of total citation per document and external citation per document (i.e. journal self-citations removed) received by a journal's published documents during the three previous years. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents.

Cites	Year	Value
External Cites per document	1999	0.580
External Cites per document	2000	0.356
External Cites per document	2001	0.313
External Cites per document	2002	0.276
External Cites per document	2003	0.429
External Cites per document	2004	0.551
External Cites per document	2005	0.553
External Cites per document	2006	0.816
External Cites per document	2007	0.767
External Cites per document	2008	1.042
External Cites per document	2009	1.065
External Cites per document	2010	0.889
External Cites per document	2011	0.937
External Cites per document	2012	1.020
External Cites per document	2013	1.153
External Cites per document	2014	1.312
External Cites per document	2015	1.173
External Cites per document	2016	1.308
External Cites per document	2017	1.450
External Cites per document	2018	1.817
External Cites per document	2019	1.522
External Cites per document	2020	2.146
External Cites per document	2021	2.243
External Cites per document	2022	2.980
External Cites per document	2023	3.307
Cites per document	1999	0.681
Cites per document	2000	0.459
Cites per document	2001	0.357
Cites per document	2002	0.371
Cites per document	2003	0.548
Cites per document	2004	0.659
Cites per document	2005	0.688
Cites per document	2006	0.924
Cites per document	2007	0.975
Cites per document	2008	1.343
Cites per document	2009	1.340
Cites per document	2010	1.078
Cites per document	2011	1.258
Cites per document	2012	1.629
Cites per document	2013	1.694
Cites per document	2014	1.696
Cites per document	2015	1.496
Cites per document	2016	1.722
Cites per document	2017	1.908
Cites per document	2018	2.130
Cites per document	2019	1.819
Cites per document	2020	2.569
Cites per document	2021	2.757
Cites per document	2022	3.315
Cites per document	2023	4.006

% International Collaboration

International Collaboration accounts for the articles that have been produced by researchers from several countries. The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address.

Year	International Collaboration
1999	17.86
2000	32.76
2001	30.36
2002	20.37
2003	19.30
2004	16.95
2005	30.43
2006	28.38
2007	34.25
2008	73.58
2009	22.22
2010	30.77
2011	20.00
2012	23.40
2013	21.74
2014	32.61
2015	41.46
2016	47.73
2017	45.65
2018	41.67
2019	32.56
2020	44.44
2021	52.46
2022	43.86
2023	51.96

Citable documents

Non-citable documents

Not every article in a journal is considered primary research and therefore "citable", this chart shows the ratio of a journal's articles including substantial research (research articles, conference papers and reviews) in three year windows vs. those documents other than research articles, reviews and conference papers.

Documents	Year	Value
Non-citable documents	1999	11
Non-citable documents	2000	3
Non-citable documents	2001	3
Non-citable documents	2002	3
Non-citable documents	2003	2
Non-citable documents	2004	2
Non-citable documents	2005	2
Non-citable documents	2006	2
Non-citable documents	2007	1
Non-citable documents	2008	0
Non-citable documents	2009	5
Non-citable documents	2010	11
Non-citable documents	2011	16
Non-citable documents	2012	11
Non-citable documents	2013	5
Non-citable documents	2014	0
Non-citable documents	2015	0
Non-citable documents	2016	0
Non-citable documents	2017	0
Non-citable documents	2018	1
Non-citable documents	2019	1
Non-citable documents	2020	1
Non-citable documents	2021	0
Non-citable documents	2022	0
Non-citable documents	2023	0
Citable documents	1999	215
Citable documents	2000	202
Citable documents	2001	179
Citable documents	2002	167
Citable documents	2003	166
Citable documents	2004	165
Citable documents	2005	168
Citable documents	2006	183
Citable documents	2007	201
Citable documents	2008	216
Citable documents	2009	195
Citable documents	2010	169
Citable documents	2011	143
Citable documents	2012	140
Citable documents	2013	139
Citable documents	2014	138
Citable documents	2015	139
Citable documents	2016	133
Citable documents	2017	131
Citable documents	2018	130
Citable documents	2019	137
Citable documents	2020	136
Citable documents	2021	136
Citable documents	2022	149
Citable documents	2023	163

Cited documents

Uncited documents

Ratio of a journal's items, grouped in three years windows, that have been cited at least once vs. those not cited during the following year.

Documents	Year	Value
Uncited documents	1999	143
Uncited documents	2000	146
Uncited documents	2001	137
Uncited documents	2002	124
Uncited documents	2003	104
Uncited documents	2004	102
Uncited documents	2005	106
Uncited documents	2006	98
Uncited documents	2007	105
Uncited documents	2008	99
Uncited documents	2009	82
Uncited documents	2010	80
Uncited documents	2011	68
Uncited documents	2012	49
Uncited documents	2013	41
Uncited documents	2014	58
Uncited documents	2015	54
Uncited documents	2016	48
Uncited documents	2017	44
Uncited documents	2018	38
Uncited documents	2019	39
Uncited documents	2020	31
Uncited documents	2021	31
Uncited documents	2022	31
Uncited documents	2023	30
Cited documents	1999	83
Cited documents	2000	59
Cited documents	2001	45
Cited documents	2002	46
Cited documents	2003	64
Cited documents	2004	65
Cited documents	2005	64
Cited documents	2006	87
Cited documents	2007	97
Cited documents	2008	117
Cited documents	2009	118
Cited documents	2010	100
Cited documents	2011	91
Cited documents	2012	102
Cited documents	2013	103
Cited documents	2014	80
Cited documents	2015	85
Cited documents	2016	85
Cited documents	2017	87
Cited documents	2018	93
Cited documents	2019	99
Cited documents	2020	106
Cited documents	2021	105
Cited documents	2022	118
Cited documents	2023	133

% Female Authors

Evolution of the percentage of female authors.

Year	Female Percent
1999	14.29
2000	12.39
2001	16.67
2002	16.33
2003	14.14
2004	17.14
2005	17.93
2006	22.14
2007	14.19
2008	22.92
2009	18.52
2010	17.31
2011	20.79
2012	26.72
2013	30.56
2014	31.58
2015	30.00
2016	28.21
2017	30.28
2018	30.58
2019	30.19
2020	28.13
2021	33.13
2022	30.07
2023	29.89

Documents cited by public policy (Overton)

Evolution of the number of documents cited by public policy documents according to Overton database.

Documents	Year	Value
Overton	1999	10
Overton	2000	12
Overton	2001	10
Overton	2002	14
Overton	2003	9
Overton	2004	0
Overton	2005	0
Overton	2006	21
Overton	2007	15
Overton	2008	14
Overton	2009	8
Overton	2010	6
Overton	2011	13
Overton	2012	11
Overton	2013	8
Overton	2014	9
Overton	2015	6
Overton	2016	3
Overton	2017	7
Overton	2018	0
Overton	2019	4
Overton	2020	3
Overton	2021	2
Overton	2022	1
Overton	2023	0