OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting and Finance is 24. 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
Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement	110
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	105
COVID‐19 impact, sustainability performance and firm value: international evidence	61
Rethinking capital structure decision and corporate social responsibility in response to COVID‐19	53
Carbon disclosure: a systematic literature review	52
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives	50
Real earnings management: A review of the international literature	48
Accounting conservatism and firm performance during the COVID‐19 pandemic	40
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda	37
Economic policy uncertainty exposure and earnings management: evidence from China	37
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	35
The impact of institutional investors on ESG: Evidence from China	34
Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data	33
Innovation, external technological environment and the total factor productivity of enterprises	32
Impact investing in social sector organisations: a systematic review and research agenda	30
Corporate reputation risk and cash holdings	28
The effect of COVID‐19 on the global stock market	28
Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance	27
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment	27
Trust and the value of CSR during the global financial crisis	27
CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion	27
COVID‐19, public attention and the stock market	26
Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China	26
Tax avoidance and firm risk: evidence from China	24