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 2022-08-01 to 2026-08-01.)

Article	Citations
The Founder certification effect, firm disclosures, and the cost of SEO financing	47
Economic demand for auditing services in the “registered” investment management industry	39
Ex Post Settling Up of Financial Misreporting and CEO Compensation	35
Divisional Managers and Corporate Disclosure Quality	32
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	31
Do politically connected subsidy recipients disclose less subsidy information?	28
KPI information acquisition by analysts: Evidence from conference calls	28
Social capital and capital allocation efficiency	28
The power of the business media: Evidence from firm‐level productivity	25
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	25
Ex‐military CEOs and readability of financial reports	24
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	23
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	23
The impact of bond market liberalization on accounting conservatism	21
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	19
Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	19
Production flexibility and trade credit under revenue uncertainty	19
Boardroom backscratching and stock price crash risk	17
The Gender Position Gap and Firm Performance	17
Government affiliation, analyst behavior and the economic consequences	17
How does audit quality affect firm innovation? Evidence from China	17
Firm‐Level Political Risk and Earnings Manipulation	17
The Information Value of Disaggregated Credit Ratings	16
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	16
Rollover Risk and Tax Avoidance	16

Investment–cash flow sensitivity and investor protection	16
Issue Information	16
Acquisitions and social capital	15
Institutional investors’ horizons and bank transparency	14
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	14
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 Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	13
Information acquisition and tax avoidance: Evidence from a natural experiment	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	13
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	13
Shareholder election of CSR committee members and its effects on CSR performance	12
Corruption and Default Risk: Global Evidence	12
Issue Information	12
Internal governance and corporate social responsibility performance	12
Issue Information	12
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	11
Environment‐specific political risk mitigation: Political lobbying versus green innovation	10
Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments	10
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	10
Issue Information	9
Issue Information	9
	9
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
	9
Mandatory Data Breach Disclosure and Insider Trading	9
CEO mobility and corporate payouts	8
Corporate political activism, information transparency and IPO compliance costs	8
Manipulation and obfuscation of financial reports	8
The impact of board reforms on audit fees: International evidence	8
Common Auditors and Credit Costs in Times of Crisis: Evidence From the COVID‐19 Pandemic	8
Press Freedom and Systemic Risk	8
Regulating data: Evidence from corporate America	8
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	8
	8
Are all types of real transaction management equal in the eyes of bank lenders?	8
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	8
CEO Narcissism and Related Party Transactions	8
Gender diversity and acquisitions: How female directors add value in acquisition decisions	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Unveiling Synergy Gains in Divestitures Using Options Market Information1	8
Debt capacity, cash holdings and financial constraints	8
Transient institutional ownership, costly external finance and corporate cash holdings	7
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
Liquidity, Information Production, and Corporate Financing Decisions	7
Intrinsic Benchmark Beating	7
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7

Issue Information	6
The Information Content of Operational Effectiveness	6
Founder premiums, venture capital investments and acquirer benefits	6
Environmental policy and audit pricing	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Liquidity Constraints and Auditor Responses to Repo Transactions	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Economic policy uncertainty and corporate divestitures	6
Corporate investment and stock market valuation	6
New Entrants and Contract Redaction	6
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6