OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Business Finance & Accounting is 5. 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 2020-04-01 to 2024-04-01.)

Article	Citations
ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did	173
Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China	66
CEOs’ experience of the Great Chinese Famine and accounting conservatism	44
The monitoring role of the media: Evidence from earnings management	35
Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility	26
Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes	24
Does financial reporting quality vary across firm life cycle?	22
Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk	21
Strategic deviance and cash holdings	20
Does stock market liberalization improve stock price efficiency? Evidence from China	20
Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news	19
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	18
Disclosure tone management and labor unions	16
Do liquid assets lure managers? Evidence from corporate misconduct	15
Language and innovation	15
Industry tournament incentives and audit fees	14
Does corporate governance have a differential effect on downside and upside risk?	14
Financial reporting incentives, earnings management, and tax avoidance in SMEs	13
Governments as customers: Exploring the effects of government customers on supplier firms’ information quality	13
Born to innovate? The birth‐order effect of CEOs on corporate innovation	12
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement	12
Target price forecasts: The roles of the 52‐week high price and recent investor sentiment	11
Industry tournament incentives and corporate innovation	11
Benefit or burden? A comparison of CFO and CEO outside directorships	11
Corporate tax behavior and political uncertainty: Evidence from national elections around the world	10

The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China	10
Political corruption and accounting choices	9
Brand equity and corporate debt structure	9
Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment	9
Audit committee quality indices, reporting quality and firm value	9
CEO cultural heritage and the pricing of audit services	9
Compliance with pension‐related mandatory disclosures and debt financing	9
Universal demand laws and the monitoring demand for accounting conservatism	9
Corporate social responsibility performance and the reputational incentives of independent directors	9
Does corporate culture impact audit pricing? Evidence from textual analysis	8
Information sharing between mutual funds and auditors	8
Government transparency and firm‐level operational efficiency	8
Financial experts on the top management team: Do they reduce investment inefficiency?	8
The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises	8
Specific investment, supplier vulnerability and profit risks	8
Analyst underreaction and the post‐forecast revision drift	8
Social capital and capital allocation efficiency	8
Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program	7
Does tunneling explain the sensitivity of executive compensation to other member firms’ performance?	7
Political connections, tacit power and corporate misconduct	7
Independent director tenure and dividends	7
The determinants of high‐interest entrusted loans in China	7
Founding family ownership and firm performance: Evidence from the evolution of family ownership and firm policies	7
CEO compensation in early‐stage firms: Rewards for prospectivity and survival	7
The roles of XBRL and processed XBRL in 10‐K readability	7
Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness	7
CEO turnover and bankrupt firms’ emergence	6
Islamic labeled firms: Revisiting Dow Jones measure of compliance	6
Does the use of non‐GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power	6
Taxable income, future profitability, and stock returns	6
The market value of decomposed carbon emissions	6
Do firms hedge in order to avoid financial distress costs? New empirical evidence using bank data	6
Managers’ pay duration and voluntary disclosures	6
Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?	6
Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?	6
State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China	6
What's my style? Supply‐side determinants of debt covenant inclusion	6
Generalist CEOs, management risk and internal control weaknesses	5
Do directors have style? Board interlock and accounting properties	5
Threatened by wildfires: What do firms disclose in their 10‐Ks?	5
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	5
Intra‐industry spillover effects: Evidence from bankruptcy filings	5
Does real earnings smoothing reduce investors’ perceived risk?	5
Freedom of the press and corporate misconduct	5
Internal control material weakness and CEO recruitment	5
Independent director attention and the cost of equity capital	5
The role of parent firms in business groups’ internal capital markets	5
Financial constraints and future tax outcome volatility	5
Cross‐border regulatory enforcement and corporate voluntary disclosure	5
Asymmetric information consolidation and price discovery: Inferring bad news from insider sales	5

Corporate social responsibility and operating cash flows management: An examination of credit market incentives	5
Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments	5
Who shall succeed? An examination of manager overconfidence and CEO selection	5
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	5