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

Article	Citations
Issue Information	48
Economic demand for auditing services in the “registered” investment management industry	45
KPI information acquisition by analysts: Evidence from conference calls	39
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	35
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	27
Divisional Managers and Corporate Disclosure Quality	27
Do politically connected subsidy recipients disclose less subsidy information?	26
Does venture capital investment enhance corporate innovation? Evidence from Korea	25
The Founder certification effect, firm disclosures, and the cost of SEO financing	24
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	24
Ex Post Settling Up of Financial Misreporting and CEO Compensation	23
The impact of bond market liberalization on accounting conservatism	21
Social capital and capital allocation efficiency	21
Ex‐military CEOs and readability of financial reports	21
The power of the business media: Evidence from firm‐level productivity	21
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	21
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	20
Production flexibility and trade credit under revenue uncertainty	20
Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	18
Investment–cash flow sensitivity and investor protection	18
Government affiliation, analyst behavior and the economic consequences	18
How does audit quality affect firm innovation? Evidence from China	17
Boardroom backscratching and stock price crash risk	16
The Gender Position Gap and Firm Performance	16
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15

Acquisitions and social capital	14
Issue Information	14
Rollover Risk and Tax Avoidance	14
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	13
The dark side of strengthened minority voting power: An innovation perspective	13
Financial reporting quality and optimal capital structure	13
Information acquisition and tax avoidance: Evidence from a natural experiment	12
Verifiable content in social media stock‐analysis articles: The long and short of it	12
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	11
Shareholder election of CSR committee members and its effects on CSR performance	11
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	11
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	11
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	11
Internal governance and corporate social responsibility performance	11
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	11
Corruption and Default Risk: Global Evidence	10
Credit rating agencies, information asymmetry and US bond liquidity	10
	10
Issue Information	10
Environment‐specific political risk mitigation: Political lobbying versus green innovation	10
Issue Information	10
Issue Information	10
Regulating data: Evidence from corporate America	10
	10
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	9
Corporate political activism, information transparency and IPO compliance costs	9
	9
Gender diversity and acquisitions: How female directors add value in acquisition decisions	9
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	9
Are firms doing good also doing well?—The CSR advertising‐analogous effect	9
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
Mandatory Data Breach Disclosure and Insider Trading	9
Manipulation and obfuscation of financial reports	9
CEO mobility and corporate payouts	9
Press Freedom and Systemic Risk	8
The impact of board reforms on audit fees: International evidence	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
New Entrants and Contract Redaction	7
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	7
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7
Liquidity, Information Production, and Corporate Financing Decisions	7
Transient institutional ownership, costly external finance and corporate cash holdings	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Debt capacity, cash holdings and financial constraints	7
Liquidity Constraints and Auditor Responses to Repo Transactions	7
Corporate investment and stock market valuation	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6

Founder premiums, venture capital investments and acquirer benefits	6
Issue Information	6
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	6
Environmental policy and audit pricing	6
The Information Content of Operational Effectiveness	6
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	6
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Economic policy uncertainty and corporate divestitures	6
Brand equity and corporate debt structure	6