OOIR: Observatory of International Research

Papers

(The H4-Index of British Accounting Review is 22. 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
Environmental, Social, and Governance (ESG) disclosure: A literature review	172
Stock market reactions to adverse ESG disclosure via media channels	133
Does the market value greenhouse gas emissions? Evidence from multi-country firm data	108
Does corporate eco-innovation affect stock price crash risk?	100
Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China	71
Do peer firms influence innovation?	52
Board gender composition and waste management: Cross-country evidence	50
Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms	39
An international study of carbon information asymmetry and independent carbon assurance	38
Environmental and financial performance in the European manufacturing sector: An analysis of extreme tail dependency	35
Inter-and intra-organizational stakeholder arrangements in carbon management accounting	31
The effect of corporate sustainability performance on leverage adjustments	30
Does accounting comparability affect corporate employment decision-making?	26
Explaining green bond issuance using survey evidence: Beyond the greenium	25
Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?	25
Political sentiment and corporate social responsibility	25
Are boards' risk management committees associated with firms’ environmental performance?	25
Stakeholders’ perceptions of factors affecting the credibility of sustainability reports	24
The undesirable effect of audit quality: Evidence from firm innovation	24
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	24
Accounting history and theorising about organisations	23
Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence	23
Accounting conservatism and corporate social responsibility	22
Management of environmental and social risks and topics in the banking sector - An empirical investigation	22
The role of multiple values in developing management accounting practices in hybrid organisations	22