OOIR: Observatory of International Research

Papers

(The H4-Index of Review of Accounting Studies is 29. 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 2021-09-01 to 2025-09-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	310
Firm innovation and covenant tightness	248
Can short sellers constrain aggressive non-GAAP reporting?	203
Social media analysts and sell-side analyst research	166
Innovation incentives and competition for corporate resources	120
Creditor control rights and executive bonus plans	116
Climate-risk materiality and firm risk	109
Actions speak louder than words: environmental law enforcement and audit fees	107
Why did the Big Four get so large? Evidence from Australia	83
Did FIN 48 improve the mapping between tax expense and future cash taxes?	81
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	80
Uncertainty about managerial horizon and voluntary disclosure	67
The productivity effect of digital financial reporting	59
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	57
Voluntary disclosures and monetary policy: evidence from quantitative easing	55
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	52
How do most low ETR firms avoid paying taxes?	51
Crypto-influencers	46
Which multiples matter in M &A? An overview	43
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	43
All losses are not alike: Real versus accounting-driven reported losses	43
Voluntary disclosures by activist investors: the role of activist expectations*	38
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	35
Does automation improve financial reporting? Evidence from internal controls	34
Strategic syndication: is bad news shared in loan syndicates?	32

Risk information, investor learning, and informational feedback	31
When do firms use one set of books in an international tax compliance game?	31
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	31
The explanatory power of explanatory variables	30