OOIR: Observatory of International Research

Papers

(The TQCC of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 1. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-04-01 to 2024-04-01.)

Article	Citations
Family ownership and corporate social responsibility disclosure	10
Female directors, audit effort and financial reporting quality	8
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	8
CEO Career Horizon and Corporate Social Responsibility Assurance	6
The impact of CEO’s attributes on R&D intensity and ESG practices	6
Economic effects of goodwill accounting practices: systematic amortisation versus impairment test	5
Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective	5
The nexus of debt financing and corporate innovation by exploring market competition’s moderating and enterprise maturity’s influential role: evidence from China	3
Enhancing transparency through the new Directive 2014/95/EU transposition – An institutional isomorphism perspective	2
The aftermarket performance of Spanish REITs	2
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	2
Audit committee characteristics and debt choice: evidence from the S&P 500	2
Information transmission between stock and bond markets during the Eurozone debt crisis: evidence from industry returns	2
The speed of adjustment in net operating working capital: an international study	2
Relative performances of asset pricing models for BIST 100 index	2
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure	2
Transformation in economic studies via problem-based learning: facing fears to acquire professional skills	1
Impact of regulatory environment on accruals manipulation of bankrupt firms	1
Bank rating migrations before and since the onset of the financial crisis	1
Impact of public guarantees on optimal debt levels following the COVID-19 pandemic: efficiency in their allocation	1
Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism	1
The effect of a switch of management company on pension plan fees	1
Is the effect of dividend policy on the volatility of stock prices stable? An empirical study on European countries	1
Supplier concentration, market power and R&D investment	1
CEO’s time perspective influence on green innovation	1

Analysis of the effectiveness of regulation on financial health of Spanish local governments	1
Audit fees and hours of Chinese companies listed on the South Korean stock market	1
Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors	1
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?	1
Variance risk premium and expected currency return: the story is different at the tails of the distribution	1
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China	1