OOIR: Observatory of International Research

Papers

(The median citation count of Asia-Pacific Journal of Accounting & Economics is 1. 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 2020-10-01 to 2024-10-01.)

Article	Citations
Disclosure tone, corporate governance and firm value: evidence from Egypt	17
Managerial overconfidence, CSR and firm value	14
Academic independent directors and corporate fraud: evidence from China	11
The effect of audit partner style on financial statement comparability	11
Female directors, R&D activities and firms’ investment efficiency: evidence from China	11
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy	10
Internal audit findings, audit committees, and firm performance evidence from UK	10
Corporate social responsibility: opportunistic behavior under earnings management?	10
The role of communist party branch in employment protection: evidence from Chinese private firms	8
Can financial analysts constrain real earnings management in emerging markets? Evidence from China	8
Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China	8
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China	8
Population aging and corporate innovation: evidence from China	8
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	7
Corruption culture and corporate social responsibility: evidence from China	6
Auditor career concerns, audit fees and audit quality	6
GDP manipulation and environmental information disclosure: evidence from China	5
Signing auditors’ experience and client investment efficiency	5
A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals	5
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	5
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	5
Digital transformation and financing constraints of SMEs: evidence from China	4
Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality	4
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	4
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China	4

Bank competition and corporate financialization: evidence from China	4
Comment letter regulation and stock price synchronicity: evidence from China	4
Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan	4
The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings	3
Learning by P2P bidding	3
M&A compensation commitment and stock price crash risk: evidence from China	3
Do internet stock message boards influence firm value? evidence from China	3
Financial reporting quality of privately held firms: evidence from private corporations versus limited companies	3
Courtesy calls for reciprocity: the effect of purchasing financial products from banks on firm borrowing	3
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	3
CSR, vertical bargaining and cost pass-through	3
Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China	3
The effect of government intervention on the resource misallocation in innovation: ownership differences	3
Pilot CEOs and tax avoidance: evidence from machine learning methods	3
Differential performance impacts of outsider and insider interim CEO successions	3
Military experience and corporate social responsibility: evidence from china	2
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	2
Managerial academic experience and tone management: evidence from China	2
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	2
The effect of the accounting expertise of chief financial officers on corporate credit ratings	2
Financial comment letters, geographic proximity and audit quality	2
Corporate cash holdings under Sino-US trade conflict: evidence from China	2
Employee education level and real earnings management: evidence from China	2
Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies	2
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	2
Board of directors and earnings management: conventional and Islamic banks	2
Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India	2
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts	2
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	2
Market-based Financing Reforms and Shareholder Valuations: event Study Evidence from the Chinese Sci-Technology Innovation Board	2
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	2
Economic policy uncertainty, audit quality, and earnings manipulation	2
Complex ownership, contract enforcement, creditor rights, and leverage	2
Employee quality and stock price crash risk	2
Board reforms and audit fees: international evidence	2
Board centrality and investment efficiency	2
The effect of mandatory corporate social responsibility on firm’s cash holdings	2
The effect of SFAS 158 on the mispricing of pension plan funding	2
Human resource quality and firm performance: the role of education in China	1
Social networks and bond covenants: evidence from China	1
Population mobility and employee social responsibility: evidence from hukou reform in China	1
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	1
Accounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts	1
Organizational structure and tax avoidance: multinational evidence from business group affiliation	1
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	1
Overseas-Returned Executives, R&D and Innovation	1
Media sentiment divergence and analyst earnings forecasts	1
Robots, factor intensities, and wage inequality	1
Aggregate earnings informativeness and economic shocks: international evidence	1
Debt enforcement and bank loans: evidence from insolvency practices worldwide	1

The information advantage from existing bank-firm relationships -evidence from new clients’ screening	1
Does social capital alleviate financing constraints? A study of China’s creative economy	1
Managerial ability and revenue-expense matching: accrual estimation versus real business decision	1
Do insiders facing pledging risks make risky corporate investments? Evidence from Chinese M&As	1
Is language priced? evidence from bank loan contracting	1
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China	1
Earnings and cash flow comparability in executive compensation	1
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment	1
Saving or spending? Military CEOs and cost stickiness	1
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects	1
Do donors discount accounting information of nonprofits affiliated with for-profit firms?	1
Research on the effect of corporate rumor clarification based on text analysis	1
Customer concentration and bank loan contracting: evidence from China	1
Corporate social responsibility and non-audit service fees	1
Initial credit ratings and voluntary disclosure : Evidence from Korea	1
Emission rights mortgage and stock price crash risk: evidence from China	1
Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China	1
The inevitable disclosure doctrine and CEO risk-taking incentives	1
Capital structure decisions under uncertainty: the case of Turkey	1
Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	1
Manufacturing exports and institutional qualities in Central Asian countries	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	1
Volatility forecasting using intraday information with the CARR models for the China stock markets	1
Stock pledge and media slant: evidence from China	1
Time-varying effects of the gold price and the oil price on imports in Turkey	1
Are female CFOs trailblazers or sustainers? Evidence from industry growth prospects in China	1