OOIR: Observatory of International Research

Papers

(The median citation count of Journal of International Financial Management & Accounting is 0. 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 2020-03-01 to 2024-03-01.)

Article	Citations
Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension	74
Are firms motivated to greenwash by financial constraints? Evidence from global firms' data	56
The combined effects of innovation and corporate social responsibility on firm financial risk	39
Be good to be wise: Environmental, Social, and Governance awareness as a potential credit risk mitigation factor	37
Extended external reporting assurance: Current practices and challenges	36
Do investors and analysts value strategic corporate social responsibility disclosures? Evidence from China	36
Credit spreads in the European green bond market: A daily analysis of the COVID‐19 pandemic impact	34
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence	30
How does the financial market influence firms' Green innovation? The role of equity analysts	24
Research on extended external reporting assurance: Trends, themes, and opportunities	24
Environmental violations, refinancing risk, and the corporate bond cost in China	22
Industries' heterogeneous reactions during the COVID‐19 outbreak: Evidence from Chinese stock markets	20
Sovereign green bond and country value and risk: Evidence from European Union countries	16
Syndicated green lending and lead bank performance	16
Carbon disclosure: A legitimizing tool or a governance tool? Evidence from listed US companies	16
The impact of catholic religion on earnings management: A case of Poland	15
The effect of female presence on corporate boards of directors on the value relevance of accounting amounts: empirical evidence from the European Union	15
Tax enforcement efforts and stock price crash risk: Evidence from China	15
Influence of acquirer boards on M&A value creation: Evidence from Continental Europe	15
Modern pandemic crises and default risk: Worldwide evidence	12
The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature	11
Corporate financial distress: The case of publicly listed firms in an emerging market economy	10
Real earnings smoothing and crash risk: Evidence from Japan	9
An analysis of Dow 30 global core indicator disclosures and environmental, social, and governance‐related ratings	9
Analyst following, financial constraint, and audit opinion shopping: From the perspective of earning management	9

Cultural and macroeconomic determinants of cash holdings management	8
Do institutions, religion and the economic cycle impact bank stability in dual banking systems?	8
Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12	8
Can governance help in making an IPO “successful”? New evidence from Europe	7
Does the famine experience of board chair hamper innovation?	7
Analyst following, disclosure quality, and discretionary impairments: Evidence from China	6
Large bank shareholders and terms of bank loans during the global financial crisis	6
Exploring nonlinear linkage between profitability and leverage: US multinational versus domestic corporations	5
IFRS 9 and its behavior in the cycle: The evidence on EU countries	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
Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 1 authority and groups	4
Profit‐tax relationship, business group affiliation, and external monitoring in china	4
The impact of forecasting cash flows on enhancing analysts’ own earnings forecasts: International evidence and the effect of IFRS adoption	3
How can SMEs signal their quality and growth orientation to the market? An analysis of the cost of Italian corporate mini‐bonds	3
Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 2 Design, Structure, and Content	2
Institutional investors' corporate site visits and aggressive financial reporting	2
Governance in Romania: Exploring the determinants of corporate insider trading	2
Publication trends in the Journal of International Financial Management and Accounting: A retrospective review	2
Shareholder litigation and toxic releases	2
Impact of pay disparities between chief executive officers and chief financial officers on corporate financial and investment policies	2
Does SDG disclosure reflect corporate underlying sustainability performance? Evidence from UN Global Compact participants	1
Ethnicity and homophily effects in US M&As	1
National culture and the revenue‐expense matching	1
Gambling culture and internal control extensiveness	0
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The role of social relations in supply chain decision‐making: Evidence from China	0
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Regulating the banking sector to support credit access: Evidence from small business	0
Spillover effects within supply chains: Evidence from Chinese‐listed firms	0
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Disclosure of strategic collaborative agreements and the cost of equity capital	0
Research on extended external reporting assurance: An update on recent developments	0
Investor visits to corporate sites and cost stickiness	0
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Value relevance of IFRS 9: The influence of country factors and heterogeneous strengths in the European banking sector	0
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International takeover laws and corporate cash holdings	0
Sustainable stakeholder participation planning on the basis of analysis of competing project interest	0
An introduction to the special issue on Green Finance and sustainability	0
Tax avoidance and debt maturity in SMEs	0
Enhancing corporate governance quality through mergers and acquisitions	0
IPO performance of portfolio ventures funded by impact investors versus venture capital investors	0
The asset‐pricing implications of carbon risk in Korea	0
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Central bank communication and macro information in analyst forecasts: Evidence from Chinese listed firms	0

Corporate risk disclosures in turbulent times: An international analysis in the global financial crisis	0
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Does the presentation reform of R&D expenses in China ease financial constraints in corporate innovation?	0
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The role of financial affiliates in tax avoidance by business groups: Evidence from Korea	0
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Industry influence on firms' R&D and innovation	0
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Audit evidence, technology, and judgement: A review of the literature in response to ED‐500	0
How does ESG performance impact corporate outward foreign direct investment?	0
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Are co‐opted boards socially responsible?	0
An interview with IASB Chair Dr. Andreas Barckow	0
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What drives firms' commitment to fighting corruption? Evidence from the UK	0
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An alternative to shareholder capitalism? A review of Alex Edmans' “Grow the Pie: How Great Companies Deliver Both Purpose and Profit”	0
Are institutional investors colluding with manipulators?	0
The downside of blockholder exit threats: Increasing excess cash holdings	0