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 2022-06-01 to 2026-06-01.)

Article	Citations
Institutional investors’ limited attention and corporate investment efficiency: evidence from China	30
Capital market consequence of expansionary fiscal policy: evidence from local government debt	24
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	19
Human resource quality and firm performance: the role of education in China	14
Why the silence? Goodwill impairment and analyst coverage cessation in China	11
AI implementation and corporate ESG performance: evidence from SMPP adoption	10
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	8
Time-varying effects of the gold price and the oil price on imports in Turkey	7
Natural disasters and investment efficiency: evidence from hurricane strikes	7
Can mixed ownership reform improve labor investment efficiency: evidence from China	6
Digital transformation and financing constraints of SMEs: evidence from China	6
Ethnicity-based director network and earnings quality	6
The price of carbon pricing: climate policies, financial constraints, and green innovation	6
The carbon risk premium: evidence from Chinese stock market	6
Tournament incentives and corporate digital transformation—evidence from China	6
Population aging and firm productivity: evidence from China	6
The impact of independent directors’ differential incentives on firms’ auditor choice	6
Can call auction reduce closing price manipulation in the stock market?	5
How different types and motives of cross-border acquisitions influence transaction duration? Evidence from Chinese firms	5
Spillover effects among iron ore, coke, and rebar futures markets from a time-frequency domain perspective	5
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	5
The certification effect of government tender procurements: evidence from the cost of debt	5
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	4
Corruption perception index, the ease of doing business and stock market index: moderating effect of Hofstede’ cultural dimensions	4
Does price discovery efficiency benefit from internationalization in China’s oil and oilseed futures market?——evidence from a quasi-natural experiment	4

Mandatory ESG disclosure and trade credit: international evidence	4
Income diversification, credit risk and bank stability: evidence from an emerging market	4
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	4
Do order imbalances predict intraday returns? New evidence from the Chinese stock market	4
Pollution, trade liberalization, and urban unemployment	4
Does managerial ability contribute to export product quality upgrading? Evidence from China	4
A network analysis on fund portfolio mismatch and market volatility: evidence from China	3
The more the better? The relationship between ESG and corporate financial performance: evidence from China	3
Supply-side dominance in China’s inflation dynamics: a machine-learning approach	3
The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia	3
The effect of political turnover on the market integration*	3
Unlocking disclosure narratives: readability, length, and sentiment cues as indicators of bankrupt Japanese companies	3
Extreme climate risks and corporate bond yield spreads: evidence from China	3
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	3
Talk the talk and walk the walk: how social trust affects ESG disclosure’s financing impact	3
Climate risk and stock performance: evidence from UK climate-sensitive sectors	3
Business group and analyst earnings forecast: evidence from China	3
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	3
The influence of investment lag on company value in a non-financing constrained region	3
Short selling and stock returns: evidence from the first-day of listing on the STAR market	2
Collusion, shading, internal and external auditing in the simple hierarchical agency	2
Corporate social responsibility: opportunistic behavior under earnings management?	2
Environmental law enforcement and green innovation: evidence from the establishment of environmental courts in China	2
The impact of analyst coverage on management forecast accuracy	2
Fintech and tax revenues: does political institution matter?	2
The informational role of analyst coverage on firm innovation: evidence from China	2
Organizational structure and tax avoidance: multinational evidence from business group affiliation	2
Minority shareholder short-termism and investment inefficiency: evidence from the Chinese investor interactive platforms	2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	2
The spillover effect of US and China’s economic policy uncertainties on RMB internationalisation	2
Railway draws eyes: the effects of transportation development on production information demand	2
Open government data and management earnings forecast quality: evidence from China	2
Artificial intelligence adoption and credit ratings*	2
The information externality of paid analysts	2
The real effect of labor protection on stock crash risk in emerging markets–Evidence from China	2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	2
Trade and the margins of innovative technologies: evidence from patent-firm matched data	2
Population mobility and employee social responsibility: evidence from hukou reform in China	1
Study of the governance effect of institutional investor information network on earnings management	1
Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty	1
Routine activity theory approach in establishing corporate crime: evidence from Taiwan*	1
Agricultural land transfer and wage inequality in the presence of modern agriculture	1
Are Taiwanese descendant family firms more aggressive in tax avoidance?	1
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	1
From data to decision: how does data assetization affect corporate risk-taking?	1
Do customers’ social responsibility affect suppliers’ value? — Evidence from China	1
Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China	1
The impact of Fintech on the digital transformation of enterprises: a test of heterogeneity and mechanisms	1
The effects of audit engagement partner ownership on audit engagements: evidence from Korea	1

Eyes wide open: strategic alliances and the disclosure of critical audit matters*	1
The impact of government auditing on corporate audit quality: evidence from Central Audit Committee in China	1
Systemic risk in the Singapore financial market: a machine learning approach	1
M&A compensation commitment and stock price crash risk: evidence from China	1
Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	1
Identifying the drivers of economic uncertainty perception in China: a news-based approach	1
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?	1
Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China	1
Real estate inflection point approaching? The Three Red Lines Policy in China and enterprise valuation	1
How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program	1
ESG investment intentions among young investors in the Vietnam stock market	1
Employment effects of targeted monetary tools: a case study of targeted reserve requirement ratio reductions in China	1
Impacts of public health emergencies on equity financing: evidence from the COVID-19 pandemic	1
Does industry audit risk similarity affect auditor expertise? Evidence from China	1
Industry-finance cooperation and stock price crash risk: a quasi-natural experiment from China	1
Mutual fund investment and ESG rating: evidence from mutual fund holdings in Taiwan	1
The impact of audit market concentration on audit quality: evidence from Australia	1
Stock market internationalization and excess pay: evidence from MSCI index change	1
Does government procurement affect corporate carbon emissions? Evidence from China	1
Does accelerated listing of competitors impact firm innovation information disclosure? Evidence from the market-oriented IPO reform in China	1
Auditor education and training and audit quality: evidence from China	1
Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms	1
Cultural diversity and bank credit allocation	1
Trade credit and firm value in business groups: evidence from Korea	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
Supplier dependence upon major customers and non-GAAP reporting	1
Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness	1
Corporate digital strategy and the firm’s employment: evidence from China	1
Endogenous timing with upstream corporate social responsibility	1
Employee education level and real earnings management: evidence from China	1
Studying the production efficiencies of Taiwan’s public audit firms under the framework of two-stage models	1