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 2021-05-01 to 2025-05-01.)

Article	Citations
Issue Information	34
Issue Information	32
KPI information acquisition by analysts: Evidence from conference calls	29
Economic demand for auditing services in the “registered” investment management industry	29
The impact of bond market liberalization on accounting conservatism	28
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	26
Do politically connected subsidy recipients disclose less subsidy information?	24
Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities	23
Does venture capital investment enhance corporate innovation? Evidence from Korea	23
The power of the business media: Evidence from firm‐level productivity	22
The Founder certification effect, firm disclosures, and the cost of SEO financing	21
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	20
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	18
Social capital and capital allocation efficiency	18
Ex‐military CEOs and readability of financial reports	17
Investment–cash flow sensitivity and investor protection	17
Quarterly earnings thresholds: Making the case for prior quarter earnings	17
Boardroom backscratching and stock price crash risk	17
Does product similarity of audit clients influence audit efficiency and pricing decisions?	16
Government affiliation, analyst behavior and the economic consequences	16
How does audit quality affect firm innovation? Evidence from China	15
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	15
Production flexibility and trade credit under revenue uncertainty	15
The dark side of strengthened minority voting power: An innovation perspective	14
Acquisitions and social capital	14

Issue Information	14
The roles of XBRL and processed XBRL in 10‐K readability	14
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	13
Financial reporting quality and optimal capital structure	13
Rollover Risk and Tax Avoidance	13
Issue Information	13
Institutional investors’ horizons and bank transparency	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	12
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	12
Verifiable content in social media stock‐analysis articles: The long and short of it	12
Information acquisition and tax avoidance: Evidence from a natural experiment	11
Environment‐specific political risk mitigation: Political lobbying versus green innovation	10
Shareholder election of CSR committee members and its effects on CSR performance	10
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	10
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	9
Issue Information	9
Corruption and Default Risk: Global Evidence	8
Internal governance and corporate social responsibility performance	8
Gender diversity and acquisitions: How female directors add value in acquisition decisions	8
Issue Information	8
Regulating data: Evidence from corporate America	8
Credit rating agencies, information asymmetry and US bond liquidity	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
	7
Internal control material weakness and CEO recruitment	7
Corporate political activism, information transparency and IPO compliance costs	7
	7
Transient institutional ownership, costly external finance and corporate cash holdings	7
Issue Information	7
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	7
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
Manipulation and obfuscation of financial reports	7
	7
Mandatory Data Breach Disclosure and Insider Trading	7
	7
Are all types of real transaction management equal in the eyes of bank lenders?	7
CEO mobility and corporate payouts	7
Language and innovation	6
Intra‐industry spillover effects: Evidence from bankruptcy filings	6
The impact of board reforms on audit fees: International evidence	6
Press Freedom and Systemic Risk	6
Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk	6
CEO cultural heritage and the pricing of audit services	6
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	6
Debt capacity, cash holdings and financial constraints	6
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	5
Corporate investment and stock market valuation	5
The impact of connections between the CEO and top executives on appointment, turnover and firm value	5

Accounting conservatism and common ownership by dedicated institutional blockholders	5
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	5
Environmental policy and audit pricing	5
Brand equity and corporate debt structure	5
Credit rating downgrade risk and acquisition decisions	5
Founder premiums, venture capital investments and acquirer benefits	5
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	5
Issue Information	5
Does share pledging affect corporate philanthropy? Evidence from China	5