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

Article	Citations
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review	510
Peer effects in corporate disclosure decisions	93
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	77
A review of China-related accounting research in the past 25 years	54
Gone with the wind: An externality of earnings pressure	52
The economics of misreporting and the role of public scrutiny	51
On earnings and cash flows as predictors of future cash flows	47
The innovation consequences of mandatory patent disclosures	46
The distraction effect of non-audit services on audit quality	45
Government subsidies and corporate disclosure	43
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	43
The economic effects of expanded compensation disclosures	42
Shall we talk? The role of interactive investor platforms in corporate communication	38
Obfuscation in mutual funds	37
Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models	37
Institutional investors, climate disclosure, and carbon emissions	36
The influence of loan officers on loan contract design and performance	36
The dark side of audit market competition	35
ETFs and information transfer across firms	34
Product market competition, disclosure framing, and casting in earnings conference calls	32
Small innovators: No risk, No return	30
Market efficiency in real time: Evidence from low latency activity around earnings announcements	30
The role of bankers in the U.S. syndicated loan market	28
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures	27
Managing innovation: The role of collateral	25

Private communication among competitors and public disclosure