OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 12. 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 2021-05-01 to 2025-05-01.)

Article	Citations
Innovation incentives and competition for corporate resources	789
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	235
Can short sellers constrain aggressive non-GAAP reporting?	226
Creditor control rights and executive bonus plans	198
Firm innovation and covenant tightness	146
Climate-risk materiality and firm risk	111
Social media analysts and sell-side analyst research	102
Why did the Big Four get so large? Evidence from Australia	90
Uncertainty about managerial horizon and voluntary disclosure	89
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	82
Did FIN 48 improve the mapping between tax expense and future cash taxes?	82
Negotiation and executive gender pay gaps in nonprofit organizations	69
The productivity effect of digital financial reporting	65
Actions speak louder than words: environmental law enforcement and audit fees	53
Correction to: Earnings announcement return extrapolation	48
Which multiples matter in M &A? An overview	45
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	44
Voluntary disclosures and monetary policy: evidence from quantitative easing	42
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	40
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	39
All losses are not alike: Real versus accounting-driven reported losses	38
Crypto-influencers	37
How do most low ETR firms avoid paying taxes?	37
Strategic syndication: is bad news shared in loan syndicates?	35
Something in the air: does air pollution affect fund managers’ carbon divestment?	34

Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	34
Voluntary disclosures by activist investors: the role of activist expectations*	32
Risk information, investor learning, and informational feedback	30
The explanatory power of explanatory variables	29
Does automation improve financial reporting? Evidence from internal controls	29
Diversity targets	28
Representations and warranties insurance in mergers and acquisitions	28
When do firms use one set of books in an international tax compliance game?	26
When attention is away, analysts misplay: distraction and analyst forecast performance	26
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	23
Political information flow and management guidance	23
The impact of standard setting on individual investors: evidence from SFAS 109	23
Board bias, information, and investment efficiency	23
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	22
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	22
Outside directors’ insider trading around board meetings	22
Inventory planning and tax incentives for charitable giving	21
Green dies in darkness? environmental externalities of newspaper closures	20
Activist directors: determinants and consequences	20
Doing good when doing well: evidence on real earnings management	20
Unexpected defaults: the role of information opacity	19
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	19
Analyst information about peer firms during the IPO quiet period	19
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	18
National culture and analysts’ forecasting	18
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	18
Other comprehensive income, its components, and analysts’ forecasts	18
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	18
Valuation uncertainty and analysts’ use of DCF models	17
No news is bad news: local news intensity and firms’ information environments	17
Predictable EPS growth and the performance of value investing	17
On the tax efficiency of startup firms	17
Walking the walk? Bank ESG disclosures and home mortgage lending	17
Are corruption and corporate tax avoidance in the United States related?	16
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	16
The monitoring role of social media	16
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	16
Investment portfolio management to meet or beat earnings expectations	16
Financial misconduct and employee mistreatment: Evidence from wage theft	16
An analysis of net-outcome contracting with applications to equity-based compensation	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
The impact of carbon disclosure mandates on emissions and financial operating performance	15
Is artificial intelligence improving the audit process?	15
Riding the merger wave: the gatekeeping role of auditors	13
Material changes in accounting estimates and the usefulness of earnings	13
When do firms deliver on the jobs they promise in return for state aid?	12
The gender effects of COVID: evidence from equity analysts	12
Private disclosure and myopia: evidence from the JOBS act	12
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	12