OOIR: Observatory of International Research

Papers

(The H4-Index of British Accounting Review 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 2021-08-01 to 2025-08-01.)

Article	Citations
Determinants and consequences of sales/production report issuance	404
The bright side of common ownership: Evidence from bank transparency	226
Bitcoin under the microscope	146
Languages and dividends	87
Carbon accounting for the translation of net-zero targets into business operations	83
Does the market value the green credit performance of banks? Evidence from bank loan announcements	50
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	45
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	39
Understanding corporate governance in China	38
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	38
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	37
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	37
NGOs’ performance, governance, and accountability in the era of digital transformation	34
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	34
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	34
Investor behavior around targeted liquidity announcements	33
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	33
Is bank diversification a linking channel between regulatory capital and bank value?	27
The geography of environmental regulation: Plant-level emissions data	27
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	26
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	26
The effect of corporate sustainability performance on leverage adjustments	25
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	24
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	24