OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics is 25. 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 2020-03-01 to 2024-03-01.)

Article	Citations
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review	380
Where's the greenium?	170
Peer effects in corporate disclosure decisions	70
The spillover effects of MD&A disclosures for real investment: The role of industry competition	67
Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations	51
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	43
Optimal reporting when additional information might arrive	42
Cultural diversity on Wall Street: Evidence from consensus earnings forecasts	41
The economics of misreporting and the role of public scrutiny	40
Are audit fees discounted in initial year audit engagements?	39
The economic effects of expanded compensation disclosures	38
The innovation consequences of mandatory patent disclosures	36
Politician Careers and SEC enforcement against financial misconduct	35
Gone with the wind: An externality of earnings pressure	34
On earnings and cash flows as predictors of future cash flows	33
Can social media distort price discovery? Evidence from merger rumors	33
Effects of accounting conservatism on investment efficiency and innovation	33
A review of China-related accounting research in the past 25 years	32
The distraction effect of non-audit services on audit quality	30
Changes in accrual properties and operating environment: Implications for cash flow predictability	30
The influence of loan officers on loan contract design and performance	29
ETFs and information transfer across firms	29
Deterrence of financial misreporting when public and private enforcement strategically interact	27
The dark side of audit market competition	27
Obfuscation in mutual funds	25

Government subsidies and corporate disclosure