OOIR: Observatory of International Research

Papers

(The TQCC of Asia-Pacific Journal of Accounting & Economics is 2. 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 2021-08-01 to 2025-08-01.)

Article	Citations
Military experience and corporate social responsibility: evidence from china	17
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem	17
Corporate cash holdings under Sino-US trade conflict: evidence from China	15
Human resource quality and firm performance: the role of education in China	14
Institutional investors’ limited attention and corporate investment efficiency: evidence from China	14
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	10
Capital market consequence of expansionary fiscal policy: evidence from local government debt	10
AI implementation and corporate ESG performance: evidence from SMPP adoption	10
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	8
The impact of economic indicators on an international financial diversification: a long term investment approach	6
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects	6
Time-varying effects of the gold price and the oil price on imports in Turkey	6
The information advantage from existing bank-firm relationships -evidence from new clients’ screening	6
Can mixed ownership reform improve labor investment efficiency: evidence from China	6
The carbon risk premium: evidence from Chinese stock market	6
Does litigation risk increase audit effort?	5
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	5
Digital transformation and financing constraints of SMEs: evidence from China	5
Ethnicity-based director network and earnings quality	5
Can call auction reduce closing price manipulation in the stock market?	5
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	5
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	5
Tournament incentives and corporate digital transformation—evidence from China	5
Does price discovery efficiency benefit from internationalization in China’s oil and oilseed futures market?——evidence from a quasi-natural experiment	4
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	4

Income diversification, credit risk and bank stability: evidence from an emerging market	4
Pollution, trade liberalization, and urban unemployment	4
GDP manipulation and environmental information disclosure: evidence from China	4
Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity	4
Does managerial ability contribute to export product quality upgrading? Evidence from China	4
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	3
Business group and analyst earnings forecast: evidence from China	3
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	3
A network analysis on fund portfolio mismatch and market volatility: evidence from China	3
Mandatory ESG disclosure and trade credit: international evidence	3
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	3
The influence of investment lag on company value in a non-financing constrained region	3
Signing auditors’ experience and client investment efficiency	3
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	3
The effect of political turnover on the market integration ^*	3
Artificial intelligence adoption and credit ratings*	3
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
The information externality of paid analysts	2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	2
Minority shareholder short-termism and investment inefficiency: evidence from the Chinese investor interactive platforms	2
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	2
The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia	2
Corporate social responsibility: opportunistic behavior under earnings management?	2
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	2
Collusion, shading, internal and external auditing in the simple hierarchical agency	2
Operating leverage and corporate cash holdings: evidence from China	2
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	2
Organizational structure and tax avoidance: multinational evidence from business group affiliation	2
The impact of board structure on bank loan herding via mediation of underperformance	2
Environmental law enforcement and green innovation: evidence from the establishment of environmental courts in China	2
Open government data and management earnings forecast quality: evidence from China	2
Extreme climate risks and corporate bond yield spreads: evidence from China	2
The informational role of analyst coverage on firm innovation: evidence from China	2