OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting & Economics is 4. 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
Effects of accounting conservatism on investment efficiency and innovation	33
On earnings and cash flows as predictors of future cash flows	33
Can social media distort price discovery? Evidence from merger rumors	33
A review of China-related accounting research in the past 25 years	32
Changes in accrual properties and operating environment: Implications for cash flow predictability	30
The distraction effect of non-audit services on audit quality	30
ETFs and information transfer across firms	29
The influence of loan officers on loan contract design and performance	29
The dark side of audit market competition	27
Deterrence of financial misreporting when public and private enforcement strategically interact	27
Obfuscation in mutual funds	25

Government subsidies and corporate disclosure	25
Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models	24
Auditors are known by the companies they keep	22
Market efficiency in real time: Evidence from low latency activity around earnings announcements	22
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	22
Product market competition, disclosure framing, and casting in earnings conference calls	22
The role of bankers in the U.S. syndicated loan market	21
The effect of fair value accounting on the performance evaluation role of earnings	21
Small innovators: No risk, No return	21
The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment	20
Local soldier fatalities and war profiteers: New tests of the political cost hypothesis	20
Implications of Non-GAAP earnings for real activities and accounting choices	19
Private communication among competitors and public disclosure	18
The effect of tax avoidance crackdown on corporate innovation	18
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures	18
Cross-border cooperation between securities regulators	18
Managing innovation: The role of collateral	18
Insights into auditor public oversight boards: Whether, how, and why they “work”	18
Corporate tax cuts, merger activity, and shareholder wealth	17
The effect of supplier industry competition on pay-for-performance incentive intensity	16
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences	16
The effect of income-shifting aggressiveness on corporate investment	15
Investor communication and the benefits of cross-listing	15
Asymmetric loan loss provision models	15
Financial shocks to lenders and the composition of financial covenants	14
An accounting-based asset pricing model and a fundamental factor	14
Rocking the boat: How relative performance evaluation affects corporate risk taking	14
Cost shielding in executive bonus plans	14
The effect of retaliation costs on employee whistleblowing	14
Proactive financial reporting enforcement and shareholder wealth	14
Shall we talk? The role of interactive investor platforms in corporate communication	14
Firms’ response to macroeconomic estimation errors	13
What's my target? Individual analyst forecasts and last-chance earnings management	13
On the relation between managerial power and CEO pay	12
Who did it matters: Executive equity compensation and financial reporting fraud	12
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms	12
The demand for public information by local and nonlocal investors: Evidence from investor-level data	12
Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies	12
Shareholder monitoring and discretionary disclosure	12
The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior	12
Client concerns about information spillovers from sharing audit partners	12
The impact of IP box regimes on the M&A market	11
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws	11
Alternative evidence and views on asymmetric loan loss provisioning	11
Meet the press: Survey evidence on financial journalists as information intermediaries	11
Analysts’ estimates of the cost of equity capital	11
Non-GAAP earnings and stock price crash risk	11
Internal governance and outside directors’ connections to non-director executives	10
Signaling private information via accounting system design	10
The past, present, and future of China-related accounting research	10

Are CEOs’ purchases more profitable than they appear?	10
Towards a design-based approach to accounting research	10
State sponsors of terrorism disclosure and SEC financial reporting oversight	10
Engagement in earnings conference calls	9
PCAOB international inspections and Merger and Acquisition outcomes	9
Do Managers learn from institutional investors through direct interactions?	9
Silence can be golden: On the value of allowing managers to keep silent when information is soft	9
Cross-industry information sharing among colleagues and analyst research	9
Using a hidden Markov model to measure earnings quality	9
Labor mobility and antitakeover provisions	8
The benefits of transaction-level data: The case of NielsenIQ scanner data	8
On the SEC's 2010 enforcement cooperation program	8
Earnings Virality	8
Learning from the Joneses: Technology spillover, innovation externality, and stock returns	8
Financial reporting and moral sentiments	8
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry	8
Withdrawn: Real effects of disclosure regulation on voluntary disclosers	8
Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)	7
Public audit oversight and the originate-to-distribute model	7
The harmonization of lending standards within banks through mandated loan-level transparency	7
Seemingly inconsistent analyst revisions	7
Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)	7
The effect of tick size on managerial learning from stock prices	7
Political connections and the SEC confidential treatment process	7
Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities	7
Economic consequences of mandatory auditor reporting to bank regulators	7
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism	7
Profiting from connections: Do politicians receive stock tips from brokerage houses?	6
Discussion of “disclosure processing costs, investors' information choice, and equity market outcomes: A review”	6
Not just for investors: The role of earnings announcements in guiding job seekers	6
The economic consequences of GASB financial statement disclosure	6
Complexity aversion when Seeking Alpha	6
Investor information gathering and the resolution of uncertainty	6
The politics of bank opacity	6
Institutional investors, climate disclosure, and carbon emissions	6
The effects of ratings disclosure by bank regulators	6
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	6
When does forecasting GAAP earnings entail unreasonable effort?	6
Economic consequences of managerial compensation contract disclosure	6
Retail bond investors and credit ratings	6
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality	6
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis	5
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	5
Importing activists: Determinants and consequences of increased cross-border shareholder activism	5
Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation	5
Does tax enforcement deter managers' self-dealing?	5
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	5
Discussion of “ETFs and information transfer across firms”	5
Market power and credit rating standards: Global evidence	5
Information uncertainty and organizational design	5
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	4
Accounting comparability and relative performance evaluation by capital markets	4
How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market	4
Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)	4
How do auditors respond to competition? Evidence from the bidding process	4
Appraisal rights and corporate disclosure during mergers and acquisitions	4
Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms	4
Technology is changing lending: Implications for research	4
Aggregate accruals and market returns: The role of aggregate M&A activity	4
Tax incidence in loan pricing	4