When prolific authors are defined as those individuals with five or more appearances in the five elite journals (Panel C), the decline in prolific author content in the pre-1990 second tier journals is more pronounced, with six journals displaying visible downward trends in such content: FR, JBFA
, JPM, JBF, JFR, and JFU.
TABLE 1 Information on Journals Included in the Database by Year of Origin Year Acronym Journal of Origin (a) AR The Accounting Review 1926 JAR Journal of Acctg Research 1963 ABA Abacus 1965 IJA The Intl Journal of Acctg 1965 JBFA
Journal of Bus Fin & Acctg 1969 ABR Acctg and Business Research 1970 BAR The British Acctg Review 1974 AF Accounting and Finance 1975 AOS Acctg, Organizations & Society 1976 JAAF Journal of Acctg, Audit & Fin 1977 AHJ The Acctg Historians Journal 1977 JAE Journal of Acctg & Economics 1979 JATA Journal of American Tax Assn 1979 Aud:J Auditing: A Journal of Prac.
For example, in my study, I do not include some or all of the cites in other finance journals such as FAJ, JFSR, JFR, JBFA
, FR, Journal of Real Estate Research (JRER), and Journal of Financial Markets (JFINMKT) because they are either not fully covered or covered at all by the SSCI during my sample period.