OOIR: Observatory of International Research

Papers

(The median citation count of Journal of International Financial Management & Accounting is 3. 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 2021-12-01 to 2025-12-01.)

Article	Citations
Issue Information	225
Local Happiness and Executive Compensation	105
CEO's early‐life famine experience and tunneling: Evidence from China	92
Tax avoidance and debt maturity in SMEs	80
Family management and corporate charitable donations in Chinese family firms: An inverted u‐shaped relationship	55
Issue Information	52
Employee training and bank stability	52
Corporate risk disclosures in turbulent times: An international analysis in the global financial crisis	45
ESG Performance, Environmental Uncertainty, and Firm Risk	44
Issue Information	41
Integrated reporting quality and negative ESG media coverage: Empirical evidence from South Africa	38
Political Ideology Shapes Reporting Regulation: SEC Commissioners' Views on IFRS for US Issuers	34
Regulating the banking sector to support credit access: Evidence from small business	33
Issue Information	29
	28
Is FinTech Eating the Bank's Lunch?	26
Are institutional investors colluding with manipulators?	24
	22
Gambling culture and internal control extensiveness	22
Investor visits to corporate sites and cost stickiness	21
Digital Transformation and Export Product Quality: The Roles of Production Efficiency and Financing Constraints	20
Modern pandemic crises and default risk: Worldwide evidence	16
From Risk to Sustainable Opportunity: Does Climate Risk Perception Lead Firm ESG Performance?	14
Issue Information	14
How does asset redeployability affect stock price crash risk?	13

Does ESG Report Tone Influence ESG Rating Divergence? Evidence From China	12
Be good to be wise: Environmental, Social, and Governance awareness as a potential credit risk mitigation factor	11
Institutional investors' corporate site visits and aggressive financial reporting	11
Firm‐Specific Economic Policy Uncertainty and Stock Price Crash Risk	10
Stock market liberalization and management earnings forecasts: Evidence from a quasi‐experiment in China	10
Issue Information	10
Spillover effects within supply chains: Evidence from Chinese‐listed firms	9
An introduction to the special issue on Green Finance and sustainability	9
The asset‐pricing implications of carbon risk in Korea	9
National culture and the revenue‐expense matching	8
The role of social relations in supply chain decision‐making: Evidence from China	8
Syndicated green lending and lead bank performance	8
What drives firms' commitment to fighting corruption? Evidence from the UK	7
	7
The Impact of Regulatory Policy on Analysts' Forecast Characteristics: Evidence From China	7
	7
An alternative to shareholder capitalism? A review of Alex Edmans' “Grow the Pie: How Great Companies Deliver Both Purpose and Profit”	7
How can SMEs signal their quality and growth orientation to the market? An analysis of the cost of Italian corporate mini‐bonds	7
Provincial Industrial Policy and Corporate Emissions: Evidence From China	7
How Does Corporate Social Responsibility Shield Firms From the Adverse Effects of the COVID‐19 Pandemic? the Role of Financial Flexibility	6
Analyst following, financial constraint, and audit opinion shopping: From the perspective of earning management	6
How Does State‐Controlling Shareholders Affect Corporate Tax Avoidance?	6
Institutional Trading and Managers' Complex Disclosure: Evidence From Conference Calls	6
	6
	5
Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 2 Design, Structure, and Content	5
Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 1 authority and groups	5
Recognition Versus Disclosure and Managerial Discretion: Evidence From Japanese Pension Accounting	4
Returnee Directors and Audit Fees	4
The downside of blockholder exit threats: Increasing excess cash holdings	4
Internal Capital Market and Total Factor Productivity	4
Minority Directors and Firm Sustainability Performance	3
Issue Information	3
ESG, Bank Debt and Firm Value: A Signaling Perspective	3
Publication trends in the Journal of International Financial Management and Accounting: A retrospective review	3
Corporate Sustainability Performance and Liquidity: International Evidence	3
Ethical Behavior Perceptions and the Cost of Bank Equity: International Evidence	3
Sovereign green bond and country value and risk: Evidence from European Union countries	3
	3
Retraction: “Sustainable stakeholder participation planning on the basis of analysis of competing project interest”	3
Issue Information	3