OOIR: Observatory of International Research

Papers

(The median citation count of Abacus-A Journal of Accounting Finance and Business Studies is 0. 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
Financialization and Corporate Performance in China: Promotion or Inhibition?	21
Asset Redeployability and Corporate Tax Avoidance	21
The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions	19
Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process	16
Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China	13
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality	13
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach	12
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity	11
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital	9
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China	9
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence	9
Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?	9
Does Investor Sentiment Affect the Value Relevance of Accounting Information?	8
55 years of Abacus: Evolution of Research Streams and Future Research Directions	8
Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM	8
The Effect of Dialect Sharing on Corporate Cash Holdings in China	7
CEO Network Centrality and the Likelihood of Financial Reporting Fraud	7
Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm	7
Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China	7
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility	6
The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties	6
Earnings Co‐movements and the Informativeness of Earnings	6
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study	6
The Macbeth Factor: The Dark Side of Achievement‐driving Analysts	6
Terrorism and Corporate Tax Avoidance	6

Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign	5
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes	5
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance	5
Detecting Real Activities Manipulation: Beyond Performance Matching	5
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator	5
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences	5
Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions	4
Regulation‐induced Disclosures: Evidence of Information Overload?	4
Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements	3
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness	3
Individuating Assets and Liabilities in Financial Accounting	3
Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan	3
The Effect of Auditor Style on Reporting Quality: Evidence from Germany	3
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK	3
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments	3
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China	3
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940	3
Corporate Innovation and Disclosure Strategy	3
Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities	3
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management	3
The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools	2
Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach	2
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality	2
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China	2
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China	2
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt	2
Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance	2
Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures	2
Momentum, Reversals, and Business Cycle Turning Points	2
Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels	1
The Benefit of Frequent Corporate Philanthropy	1
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018	1
Analyst Research Activity During the COVID‐19 Pandemic	1
Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990	1
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?	1
The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis	1
Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders	1
Should More Internally Generated Intangible Assets Be Recognized? A Commentary	1
The UK Corporate Governance Code Principle of ‘Comply or Explain’: Understanding Code Compliance as ‘Subjection’	1
Disentangling Sentiment from Cyclicality in Firm Capital Structure	1
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation	1
The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy	1
Reply to Linnenluecke, Shen, Smith, Zhu, and Liang (2020)	1
Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability	1
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts	1
Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from theLIBORScandal	1
A Cause for Alarm? The Long‐term Performance of Shareholder Class Action Defendants	1
Audit Effort and Stock Price Crash Risk	1
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Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions	0
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Does Social Capital Enhance Stock Liquidity? An Investigation of the Resilience of the Trading Environment During a Crisis of Trust	0
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA	0
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Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China	0
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Valuation Implications of Mandatory CSR Expenditure in India	0
Do Better Managers Get Better Loan Contracts?	0
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Interpreting IFRS: The Evolving Role of Agenda Decisions	0
Corporate Governance Reforms and Analyst Forecasts: International Evidence	0
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Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?	0
Board Connections and Dividend Policy	0
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting	0
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An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2	0
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Crisis Capital: Private Placements During COVID‐19	0
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Country‐level Accounting Enforcement and IPO Underpricing	0
Risk Analysis of Pension Fund Investment Choices	0
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Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China	0
Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis	0
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	0
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Bankruptcy Resolution: Misery or Strategy	0
Regulating the Market for Audit Services: A Game Theoretic Approach	0
Voluntary Carbon Reporting Prediction: A Machine Learning Approach	0
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Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses	0
The Capitalization Effect of Imputation Credits on Expected Stock Returns	0
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Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements	0
Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market	0
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The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance	0
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy	0
Concepts‐based Accounting Standards	0
Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data	0
Ex‐military Top Executives and Corporate Violations: Evidence from China	0
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Accounting for Inflation: The Dog That Didn't Bark	0
Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China	0
Executive Compensation and Company Valuation	0
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	0
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Does Firm‐level Political Uncertainty Affect the Mispricing of Earnings? A Natural Experiment through Government‐to‐business Revolving Door	0
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Does Portfolio Momentum Beat Analyst Advice?	0
Do Excess Funds Make Financially Constrained Firms Better Off? Evidence from IPOs in China	0
What Does the CAPM Say About Operating Leverage?	0
Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link	0
Misvaluation and the Asset Growth Anomaly	0
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures	0
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements	0
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms	0