OOIR: Observatory of International Research

Papers

(The median citation count of Journal of International Financial Management & Accounting is 2. 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
Are firms motivated to greenwash by financial constraints? Evidence from global firms' data	99
Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension	96
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence	58
Be good to be wise: Environmental, Social, and Governance awareness as a potential credit risk mitigation factor	55
Extended external reporting assurance: Current practices and challenges	51
The combined effects of innovation and corporate social responsibility on firm financial risk	45
Do investors and analysts value strategic corporate social responsibility disclosures? Evidence from China	42
Credit spreads in the European green bond market: A daily analysis of the COVID‐19 pandemic impact	41
How does the financial market influence firms' Green innovation? The role of equity analysts	36
Industries' heterogeneous reactions during the COVID‐19 outbreak: Evidence from Chinese stock markets	30
Environmental violations, refinancing risk, and the corporate bond cost in China	27
Research on extended external reporting assurance: Trends, themes, and opportunities	27
Syndicated green lending and lead bank performance	27
Sovereign green bond and country value and risk: Evidence from European Union countries	25
The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature	23
Modern pandemic crises and default risk: Worldwide evidence	23
Carbon disclosure: A legitimizing tool or a governance tool? Evidence from listed US companies	22
Tax enforcement efforts and stock price crash risk: Evidence from China	20
The effect of female presence on corporate boards of directors on the value relevance of accounting amounts: empirical evidence from the European Union	20
Influence of acquirer boards on M&A value creation: Evidence from Continental Europe	17
The impact of catholic religion on earnings management: A case of Poland	14
Does SDG disclosure reflect corporate underlying sustainability performance? Evidence from UN Global Compact participants	13
Does the famine experience of board chair hamper innovation?	12
Do institutions, religion and the economic cycle impact bank stability in dual banking systems?	10
Real earnings smoothing and crash risk: Evidence from Japan	10

Analyst following, financial constraint, and audit opinion shopping: From the perspective of earning management	10
Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12	9
Large bank shareholders and terms of bank loans during the global financial crisis	7
IFRS 9 and its behavior in the cycle: The evidence on EU countries	7
Exploring nonlinear linkage between profitability and leverage: US multinational versus domestic corporations	6
Publication trends in the Journal of International Financial Management and Accounting: A retrospective review	6
Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 1 authority and groups	5
How can SMEs signal their quality and growth orientation to the market? An analysis of the cost of Italian corporate mini‐bonds	5
Does the presentation reform of R&D expenses in China ease financial constraints in corporate innovation?	5
Industry influence on firms' R&D and innovation	5
Profit‐tax relationship, business group affiliation, and external monitoring in china	5
The impact of forecasting cash flows on enhancing analysts’ own earnings forecasts: International evidence and the effect of IFRS adoption	5
Does nonperforming loan securitization affect credit default swap spreads? Evidence from European banks	5
Accruals mispricing versus risk: Analyzing the influence of external monitoring in Brazil	5
Institutional investors' corporate site visits and aggressive financial reporting	4
Governance in Romania: Exploring the determinants of corporate insider trading	4
How does ESG performance impact corporate outward foreign direct investment?	4
Corporate risk disclosures in turbulent times: An international analysis in the global financial crisis	3
Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 2 Design, Structure, and Content	3
Ethnicity and homophily effects in US M&As	2
Gambling culture and internal control extensiveness	2
Audit evidence, technology, and judgement: A review of the literature in response to ED‐500	2
International takeover laws and corporate cash holdings	2
Shareholder litigation and toxic releases	2
National culture and the revenue‐expense matching	2
Impact of pay disparities between chief executive officers and chief financial officers on corporate financial and investment policies	2
CEO's early‐life famine experience and tunneling: Evidence from China	2
An interview with IASB Chair Dr. Andreas Barckow	2
Investor visits to corporate sites and cost stickiness	2
Spillover effects within supply chains: Evidence from Chinese‐listed firms	2
Tax avoidance and debt maturity in SMEs	2