OOIR: Observatory of International Research

Papers

(The median citation count of Abacus-A Journal of Accounting Finance and Business Studies 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 2022-05-01 to 2026-05-01.)

Article	Citations
Issue Information	54
Corporate Misconduct and Subsequent Consequences in Family Firms	33
Does Portfolio Momentum Beat Analyst Advice?	29
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements	15
	15
Issue Information	14
Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards	14
Voluntary Carbon Reporting Prediction: A Machine Learning Approach	13
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2	13
	13
Do Better Managers Get Better Loan Contracts?	12
	12
Issue Information	12
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters	11
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services	11
Navigating the Methodological Frontier in Capital Market Research	11
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage	9
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value	8
Issue Information	7
Does IFRS Matter in the Indian Capital Market? A Domestic and Foreign Investor Perspective	7
The Valuation of Loss Firms: A Stock Market Perspective	6
Iron Ore Pricing in China: Financialization Through a Marxist Lens	5
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting	5
Board Connections and Dividend Policy	5
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?	5

The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting	5
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China	5
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management	5
Ex‐military Top Executives and Corporate Violations: Evidence from China	5
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures	5
Accounting for Inflation: The Dog That Didn't Bark	4
Client Environmental Risks, Law Enforcement, and Audit Fees	4
Issue Information	4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China	4
	4
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?	3
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy	3
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA	3
Good for CEOs , Bad for Stock Market? Evidence from CEO Risk‐taking Incentives and Stock Price Del	3
Risk Analysis of Pension Fund Investment Choices	3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	3
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China	3
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs	3
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries	3
Stakeholder Orientation and the Tightness of Bank Loan Covenants	3
	3
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms	3
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts	3
Managerial Ability and Debt Choice	3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	3
	2
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuatio	2
Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms	2
	2
	2
Issue Information	2
The Value Relevance of a Firm's Carbon Risk Profile	2
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality	2
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions	2
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States	2
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill	2
Issue Information	2
Issue Information	2
Reputational Costs as a Tax Avoidance Deterrent in Small to Medium Enterprises	2
	2
Audit Effort and Stock Price Crash Risk	2
Issue Information	2
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China	2
The Power of Reputation: Award‐winning CEOs and Audit Pricing	2
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt	2
Analyst Research Activity During the COVID‐19 Pandemic	2
Issue Information	2
	2
Voting with Their Mouths and Corporate Philanthropy: Evidence from Sentiment Analysis of China's Stock Message Boards	2
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling	2

Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market	1
Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?	1
Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels	1
The Determinants and Informativeness of ‘Voluntary’ Climate and Sustainability‐related Financial Disclosures in Australia	1
Market Valuation of Risk Reporting: The Role of Business Model Disclosure	1
	1
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture	1
Interpreting IFRS: The Evolving Role of Agenda Decisions	1
	1
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?	1
Reporting Connectivity, Audit Quality, and Audit Fees	1
Public Accountability in an Unpredictable World: Tales of the Unexpected	1
Should More Internally Generated Intangible Assets Be Recognized? A Commentary	1
Tone Management and Litigation Concerns in CEOs’ Early Years	1
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts	1
Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity?	1
Issue Information	1
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018	1
Games for Attention: Evidence from Analysts’ Earnings Forecasts for US Listed Foreign Firms	1
The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance	1
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions	1
The Effects of CEO Dismissal of Product Market Competitors on Audit Risk	1
Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation	1