OOIR: Observatory of International Research

Papers

(The TQCC of Spanish Journal of Finance and Accounting-Revista Espanola de Financia 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 2021-02-01 to 2025-02-01.)

Article	Citations
The adoption of a code of corporate governance: incentive implications	17
The Nordic nomination committee and board tenure: an empirical investigation	12
Analysis of the effectiveness of regulation on financial health of Spanish local governments	10
Publisher’s Note	8
Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism	6
Do successive performance matter for tone management? Evidence from China	3
Related party transactions and audit fees in a dominant owner context	3
CEO Career Horizon and Corporate Social Responsibility Assurance	3
Family power in the boardroom: Is it counterbalanced by other large shareholders?	3
The relationship between geopolitical risk and crude oil prices: evidence from nonlinear and frequency domain causality tests	2
Family ownership and corporate social responsibility disclosure	2
Asymmetric and nonlinear comovements of credit default swap and bond markets: evidence from an emerging market	2
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China	2
Correction	2
The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century	2
The aftermarket performance of Spanish REITs	2
The role of political foundations in the bank indebtedness of political parties: the case of Spain	1
Governance, human capital and politicization of Spanish banks	1
Supplier concentration, market power and R&D investment	1
The nexus of debt financing and corporate innovation by exploring market competition’s moderating and enterprise maturity’s influential role: evidence from China	1
Directors from related industries and corporate diversification	1
Audit quality and fees: Evidence from Spain	1
External governance and capital structure: evidence from media coverage	1
Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality	1
Earnings management and country-level characteristics as determinants of stock liquidity in Latin America	1

CEO’s time perspective influence on green innovation	1
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	1
Interest rates, liquidity and the corporate financing decision throughout the business cycle: a European analysis	1
An empirical test of auction methods in the primary market of sovereign debt	1
Impact of public guarantees on optimal debt levels following the COVID-19 pandemic: efficiency in their allocation	1
Ethical transparency in business failure prediction: uncovering the black box of xgboost algorithm	1
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?	1