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 2020-11-01 to 2024-11-01.)

Article	Citations
Financialization and Corporate Performance in China: Promotion or Inhibition?	33
Asset Redeployability and Corporate Tax Avoidance	26
The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions	24
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality	19
Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China	19
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China	17
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity	14
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital	14
CEO Network Centrality and the Likelihood of Financial Reporting Fraud	13
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach	12
55 years of Abacus: Evolution of Research Streams and Future Research Directions	11
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility	10
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study	9
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence	9
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences	9
Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China	9
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance	9
Terrorism and Corporate Tax Avoidance	8
Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign	8
Regulation‐induced Disclosures: Evidence of Information Overload?	8
Detecting Real Activities Manipulation: Beyond Performance Matching	7
The Effect of Dialect Sharing on Corporate Cash Holdings in China	7
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator	6
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt	6
Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements	6

The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties	6
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes	6
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments	5
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China	5
Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan	5
Audit Effort and Stock Price Crash Risk	5
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK	4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China	4
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940	4
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management	4
Corporate Innovation and Disclosure Strategy	4
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness	3
Individuating Assets and Liabilities in Financial Accounting	3
The Effect of Auditor Style on Reporting Quality: Evidence from Germany	3
Does Portfolio Momentum Beat Analyst Advice?	3
Disentangling Sentiment from Cyclicality in Firm Capital Structure	2
Analyst Research Activity During the COVID‐19 Pandemic	2
The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools	2
Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market	2
Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from theLIBORScandal	2
Momentum, Reversals, and Business Cycle Turning Points	2
Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990	2
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China	2
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018	2
Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures	2
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality	2
Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance	2
Do Excess Funds Make Financially Constrained Firms Better Off? Evidence from IPOs in China	2
Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels	2
The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis	1
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts	1
Should More Internally Generated Intangible Assets Be Recognized? A Commentary	1
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs	1
Crisis Capital: Private Placements During COVID‐19	1
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures	1
Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link	1
Voluntary Carbon Reporting Prediction: A Machine Learning Approach	1
Corporate Governance Reforms and Analyst Forecasts: International Evidence	1
Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability	1
Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data	1
TheUKCorporate Governance Code Principle of ‘Comply or Explain’: Understanding Code Compliance as ‘Subjection’	1
Board Connections and Dividend Policy	1
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2	1
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation	1
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?	1
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China	1
Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders	1
The Benefit of Frequent Corporate Philanthropy	1
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy	1
Accounting for Inflation: The Dog That Didn't Bark	1

Ex‐military Top Executives and Corporate Violations: Evidence from China	1
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements	1
The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy	1