OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Business Finance & Accounting is 6. 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 2022-06-01 to 2026-06-01.)

Article	Citations
The Founder certification effect, firm disclosures, and the cost of SEO financing	43
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	38
Economic demand for auditing services in the “registered” investment management industry	30
Ex Post Settling Up of Financial Misreporting and CEO Compensation	28
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	27
KPI information acquisition by analysts: Evidence from conference calls	26
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	26
Do politically connected subsidy recipients disclose less subsidy information?	26
Does venture capital investment enhance corporate innovation? Evidence from Korea	25
Ex‐military CEOs and readability of financial reports	25
Social capital and capital allocation efficiency	23
The power of the business media: Evidence from firm‐level productivity	22
The impact of bond market liberalization on accounting conservatism	22
Divisional Managers and Corporate Disclosure Quality	21
The Gender Position Gap and Firm Performance	20
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	20
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	19
Production flexibility and trade credit under revenue uncertainty	19
Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	18
Boardroom backscratching and stock price crash risk	17
How does audit quality affect firm innovation? Evidence from China	17
Firm‐Level Political Risk and Earnings Manipulation	16
Investment–cash flow sensitivity and investor protection	16
Government affiliation, analyst behavior and the economic consequences	16
Issue Information	15

Acquisitions and social capital	15
Rollover Risk and Tax Avoidance	15
The Information Value of Disaggregated Credit Ratings	15
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15
Institutional investors’ horizons and bank transparency	15
Financial reporting quality and optimal capital structure	14
Verifiable content in social media stock‐analysis articles: The long and short of it	14
The dark side of strengthened minority voting power: An innovation perspective	14
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	14
Shareholder election of CSR committee members and its effects on CSR performance	13
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	13
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	13
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	13
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	12
Information acquisition and tax avoidance: Evidence from a natural experiment	12
Issue Information	12
Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments	11
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	11
Environment‐specific political risk mitigation: Political lobbying versus green innovation	11
Internal governance and corporate social responsibility performance	11
Corruption and Default Risk: Global Evidence	11
Issue Information	11
	10
Issue Information	10
	10
Gender diversity and acquisitions: How female directors add value in acquisition decisions	9
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
Manipulation and obfuscation of financial reports	8
Issue Information	8
CEO Narcissism and Related Party Transactions	8
Corporate political activism, information transparency and IPO compliance costs	8
Regulating data: Evidence from corporate America	8
	8
CEO mobility and corporate payouts	8
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	8
Mandatory Data Breach Disclosure and Insider Trading	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Intrinsic Benchmark Beating	7
Press Freedom and Systemic Risk	7
Corporate investment and stock market valuation	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
Are all types of real transaction management equal in the eyes of bank lenders?	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
Transient institutional ownership, costly external finance and corporate cash holdings	7
Liquidity Constraints and Auditor Responses to Repo Transactions	7
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Debt capacity, cash holdings and financial constraints	7
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
The impact of board reforms on audit fees: International evidence	7
New Entrants and Contract Redaction	7

Environmental policy and audit pricing	6
The Information Content of Operational Effectiveness	6
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	6
Top management team incentive dispersion and management earnings forecasts	6
Liquidity, Information Production, and Corporate Financing Decisions	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Economic policy uncertainty and corporate divestitures	6
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6
Issue Information	6
Founder premiums, venture capital investments and acquirer benefits	6