OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Business Finance & Accounting 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 2020-11-01 to 2024-11-01.)

Article	Citations
ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did	222
Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes	34
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	28
Does stock market liberalization improve stock price efficiency? Evidence from China	27
Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk	26
Does financial reporting quality vary across firm life cycle?	25
Language and innovation	24
Do liquid assets lure managers? Evidence from corporate misconduct	22
Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news	21
Financial reporting incentives, earnings management, and tax avoidance in SMEs	20
Governments as customers: Exploring the effects of government customers on supplier firms’ information quality	20
Does corporate governance have a differential effect on downside and upside risk?	20
Does corporate culture impact audit pricing? Evidence from textual analysis	19
Industry tournament incentives and corporate innovation	18
Born to innovate? The birth‐order effect of CEOs on corporate innovation	17
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement	16
The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China	16
Government transparency and firm‐level operational efficiency	15
Benefit or burden? A comparison of CFO and CEO outside directorships	14
Corporate tax behavior and political uncertainty: Evidence from national elections around the world	14
Brand equity and corporate debt structure	13
Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment	13
Political corruption and accounting choices	12
Corporate social responsibility performance and the reputational incentives of independent directors	12
Universal demand laws and the monitoring demand for accounting conservatism	12

CEO cultural heritage and the pricing of audit services	12
Political connections, tacit power and corporate misconduct	12
State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China	12
Institutional ownership and the informativeness of disclosure tone	11
Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness	10
Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program	10
Social capital and capital allocation efficiency	10
Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?	10
Information sharing between mutual funds and auditors	10
Founding family ownership and firm performance: Evidence from the evolution of family ownership and firm policies	10
The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises	10
Local CEOs, career concerns and voluntary disclosure	10
CEO compensation in early‐stage firms: Rewards for prospectivity and survival	9
Freedom of the press and corporate misconduct	9
Financial experts on the top management team: Do they reduce investment inefficiency?	9
Threatened by wildfires: What do firms disclose in their 10‐Ks?	9
Generalist CEOs, management risk and internal control weaknesses	9
The roles of XBRL and processed XBRL in 10‐K readability	8
What's my style? Supply‐side determinants of debt covenant inclusion	8
The market value of decomposed carbon emissions	8
Managers’ pay duration and voluntary disclosures	8
Flood risk and corporate future orientation: Evidence from sea level rise risk	8
Cross‐border mergers and acquisitions and corporate social responsibility: Evidence from Chinese listed firms	8
Do directors have style? Board interlock and accounting properties	7
Islamic labeled firms: Revisiting Dow Jones measure of compliance	7
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	7
Intra‐industry spillover effects: Evidence from bankruptcy filings	7
Religiosity and corruption in bank lending	7
Mixed‐signal stock splits	6
Independent director attention and the cost of equity capital	6
Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions	6
Cross‐border regulatory enforcement and corporate voluntary disclosure	6
Dividend payouts, cash‐flow uncertainty and the role of institutions	6
Are retail investors really passive? Shareholder activism in the digital age	6
Does product similarity of audit clients influence audit efficiency and pricing decisions?	6
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	6
Non‐linear capital structure dynamics	6
Environmental reputation and bank liquidity: Evidence from climate transition	6
Does the use of non‐GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power	6
Does real earnings smoothing reduce investors’ perceived risk?	6
The role of parent firms in business groups’ internal capital markets	5
Financial statement comparability and accounting fraud	5
Customer concentration of targets in mergers and acquisitions	5
Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments	5
Distracted institutions, information asymmetry and stock price stability	5
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	5
The effect of skilled labor intensity on corporate dividend payouts	5
Bank systemic risk: An analysis of the sovereign rating ceiling policy and rating downgrades	5
De‐risking through equity holdings: Bank and insurer behavior under capital requirements	5
The attention of long‐term institutional investors and timely loss recognition	5

Does venture capital investment enhance corporate innovation? Evidence from Korea	5
Internal control material weakness and CEO recruitment	5
Corporate social responsibility and operating cash flows management: An examination of credit market incentives	5
Reputation is golden: Superstar CEOs and trade credit	4
Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms	4
Managerial discretion in revenue recognition amidst financial restatements and implications for GAAP compliance	4
How uncertainty in industry policy affects corporate investment in China	4
Who shall succeed? An examination of manager overconfidence and CEO selection	4
Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?	4
The consequences of earnings management for the acquisition premium in friendly takeovers	4
Credit rating downgrade risk and acquisition decisions	4
The dark side of strengthened minority voting power: An innovation perspective	4
Opacity, liquidity and disclosure requirements	4
Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China	4
Credit rating agencies, information asymmetry and US bond liquidity	4
Pandemics and cash	4
Do companies try to conceal financial misstatements through auditor shopping?	4
Political ideology in M&A	4