Extent of back bonding, reduces down the group leading to more Lewis acidic strength
$\underset{ (2 p-2 p)}{ BF _3 }> \underset{(2 p-3 p)}{BCl _3} > \underset{(2 p-4 p)}{BBr _3} >\underset{(2 p-5 p) }{ BI _3} \text { (extent of back bonding) }$
$ BF _3< BCl _3< BBr _3< BI _3 \text { (lewis acidic nature) }$