OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting and Finance is 21. 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
Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement	79
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	65
Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk	58
Top executives’ early‐life experience and financial disclosure quality: impact from the Great Chinese Famine	54
COVID‐19 impact, sustainability performance and firm value: international evidence	53
Rethinking capital structure decision and corporate social responsibility in response to COVID‐19	46
Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China	45
Carbon disclosure: a systematic literature review	39
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives	36
How managers use culture and controls to impose a ‘996’ work regime in China that constitutes modern slavery	32
Accounting conservatism and firm performance during the COVID‐19 pandemic	31
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda	30
Economic policy uncertainty exposure and earnings management: evidence from China	29
Real earnings management: A review of the international literature	27
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	25
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment	24
Employee quality and audit fee: evidence from China	23
COVID‐19, public attention and the stock market	23
Trust and the value of CSR during the global financial crisis	23
Environmental Kuznets curve bibliographic map: a systematic literature review	22
Impact investing in social sector organisations: a systematic review and research agenda	22
Short selling and labor investment efficiency: evidence from the Chinese stock market	21
CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion	21
Innovation, external technological environment and the total factor productivity of enterprises	21
The effect of COVID‐19 on the global stock market	21

Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data