OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 14. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Can short sellers constrain aggressive non-GAAP reporting?	351
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	273
Innovation incentives and competition for corporate resources	232
Creditor control rights and executive bonus plans	193
Firm innovation and covenant tightness	132
Social media analysts and sell-side analyst research	125
Climate-risk materiality and firm risk	119
Why did the Big Four get so large? Evidence from Australia	113
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	93
Did FIN 48 improve the mapping between tax expense and future cash taxes?	93
The productivity effect of digital financial reporting	90
Uncertainty about managerial horizon and voluntary disclosure	80
Actions speak louder than words: environmental law enforcement and audit fees	67
Auditor-provided nonpublic signals of misreporting and CFO dismissal	64
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	61
Which multiples matter in M &A? An overview	60
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	54
Crypto-influencers	51
Voluntary disclosures and monetary policy: evidence from quantitative easing	50
All losses are not alike: Real versus accounting-driven reported losses	49
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	49
Something in the air: does air pollution affect fund managers’ carbon divestment?	42
Voluntary disclosures by activist investors: the role of activist expectations*	38
When do firms use one set of books in an international tax compliance game?	36
Representations and warranties insurance in mergers and acquisitions	35

The explanatory power of explanatory variables	35
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	34
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	33
Risk information, investor learning, and informational feedback	33
Does automation improve financial reporting? Evidence from internal controls	29
Strategic syndication: is bad news shared in loan syndicates?	29
Diversity targets	28
When attention is away, analysts misplay: distraction and analyst forecast performance	27
The impact of standard setting on individual investors: evidence from SFAS 109	27
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	26
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	25
Political information flow and management guidance	25
Green dies in darkness? environmental externalities of newspaper closures	25
Activist directors: determinants and consequences	24
Outside directors’ insider trading around board meetings	24
Board bias, information, and investment efficiency	24
Inventory planning and tax incentives for charitable giving	23
National culture and analysts’ forecasting	23
Analyst information about peer firms during the IPO quiet period	23
Unexpected defaults: the role of information opacity	22
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	22
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	21
Predictable EPS growth and the performance of value investing	21
Walking the walk? Bank ESG disclosures and home mortgage lending	21
Other comprehensive income, its components, and analysts’ forecasts	21
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	20
Information acquisition costs and price informativeness: global evidence	20
Valuation uncertainty and analysts’ use of DCF models	20
No news is bad news: local news intensity and firms’ information environments	19
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	19
An analysis of net-outcome contracting with applications to equity-based compensation	18
The monitoring role of social media	18
Investment portfolio management to meet or beat earnings expectations	18
On the tax efficiency of startup firms	18
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	18
Human bias in the oversight of firms: evidence from workplace safety violations	18
Is artificial intelligence improving the audit process?	18
Material changes in accounting estimates and the usefulness of earnings	17
Private disclosure and myopia: evidence from the JOBS act	16
The gender effects of COVID: evidence from equity analysts	15
Riding the merger wave: the gatekeeping role of auditors	15
When do firms deliver on the jobs they promise in return for state aid?	15
Overprecise forecasts	14
Credit risk assessment and executives’ legal expertise	14
Exposure to superstar firms and financial distress	14
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14