OOIR: Observatory of International Research

Papers

(The median citation count of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 0. 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
The use of “public interest” and “public good” as a rationale for corporate reporting in the European Union	48
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises	11
Untangling the relationship between government procurement and internal control quality: an empirical study in China	11
Performance evaluation with security-level holdings: a study of government bond funds in Southern Europe during the Euro debt crisis	7
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors	6
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	5
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting	5
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	4
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals	4
Influence of sticky costs in levels of asymmetry costs: an analysis of the cost behaviour of listed companies in Colombia	4
Day-of-the-week effect on stock market returns, volatility, and skewness	4
Do successive performance matter for tone management? Evidence from China	3
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices	3
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	3
Family power in the boardroom: Is it counterbalanced by other large shareholders?	3
Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis	2
Loan diversification and Net Interest Margins in Asia: does global uncertainty matter?	2
The asymmetry of cost behaviour and green innovation: the moderating effect of government subsidies	2
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis	2
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors	2
Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality	1
The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment	1
Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision	1
The effects of new lease accounting standards on enterprises profitability level: evidence from China	1
Operating leverage and tax burden. Empirical evidence from U.S. listed firms	1

Dynamic connectedness between modern investment assets and equity markets: portfolio hedging strategies	1
Peer comparison and management forecast behavior	1
CEO’s time perspective influence on green innovation	1
How personal values influence earnings management ethics: the mediation role of moral disengagement	1
Sustainability uncertainty and the fragility of green finance: bootstrap rolling-window and quantile-on-quantile evidence from green bond	1
The moderating role of adopting SDGs on the effective tax rate: the case of Spanish SMEs	1
Preference for sustainable investment: a gender perspective based on a choice experiment	1
Bank customers complaints, financial knowledge and gender	1
Signalling through accountability reporting for family firms: Does the institutional environment matter?	1
Does the CFO’s foreign experience affect the risk of corporate litigation?	0
The diversity paradox: the association between Chinese top management team heterogeneity and IPO earnings management	0
Herding behaviour of institutional investors in stock price manipulation	0
The role of political foundations in the bank indebtedness of political parties: the case of Spain	0
Do tainted outside directors induce stock price crash risk? Evidence from China	0
The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain	0
Incorporating regret aversion into emerging market portfolios	0
Ethical transparency in business failure prediction: uncovering the black box of xgboost algorithm	0
CEO Career Horizon and Corporate Social Responsibility Assurance	0
The quantity and quality of narrative disclosures in management reports: CNMV guide effect	0
Impact of public guarantees on optimal debt levels following the COVID-19 pandemic: efficiency in their allocation	0
Managerial ability and tax avoidance adjustment toward the optimal level	0
Female directors and accounting quality: a quasi-natural experiment research	0
Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?	0
Unravelling the impact of post-repurchase action on the value relevance of accounting information	0
An empirical test of auction methods in the primary market of sovereign debt	0
The relationship between geopolitical risk and crude oil prices: evidence from nonlinear and frequency domain causality tests	0
Regional accounting conservatism and macroeconomic growth: evidence from China	0
The comparison of the long memory in volatility for carbon and energy exchange-traded funds	0
Reading between the lines : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market	0
Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?	0
Role of digital finance in driving corporate environmental performance	0
Unveiling the hidden risks of government subsidy reliance: evidence from stock price crashes	0
Forecasting central bank digital currency demand from mobile payment behaviour: evidence from Chinese family financial literacy survey	0
Dependence structure between crude oil and BRICS bond markets prior to and during the COVID-19 pandemic	0
Public administration accountability on the social pillar of sustainable procurement: a documentary analysis	0
Does mandatory sustainability information foster the adoption of integrated reporting at Spanish state-owned enterprises?	0
Asymmetric and nonlinear comovements of credit default swap and bond markets: evidence from an emerging market	0
The backfired effect of bonus depreciation policy on corporate environmental performance: Evidence from a quasi-natural experiment	0
The rise of compliance systems? The evolution of internal control through the accounting literature	0
Directors from related industries and corporate diversification	0
The impact of global news items on bitcoin volatility	0
Controlling shareholder share pledging and tunneling: Evidence from an emerging market	0
Comparing innovative alternative assurance practices in emerging markets	0