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 2021-11-01 to 2025-11-01.)

Article	Citations
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem	23
Institutional investors’ limited attention and corporate investment efficiency: evidence from China	20
Capital market consequence of expansionary fiscal policy: evidence from local government debt	17
Military experience and corporate social responsibility: evidence from china	17
Human resource quality and firm performance: the role of education in China	11
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	10
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	10
The carbon risk premium: evidence from Chinese stock market	8
AI implementation and corporate ESG performance: evidence from SMPP adoption	8
Time-varying effects of the gold price and the oil price on imports in Turkey	7
Can mixed ownership reform improve labor investment efficiency: evidence from China	7
The impact of economic indicators on an international financial diversification: a long term investment approach	7
Tournament incentives and corporate digital transformation—evidence from China	6
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	6
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects	6
Digital transformation and financing constraints of SMEs: evidence from China	6
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	6
Population aging and firm productivity: evidence from China	6
Natural disasters and investment efficiency: evidence from hurricane strikes	6
The impact of independent directors’ differential incentives on firms’ auditor choice	5
Ethnicity-based director network and earnings quality	5
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	5
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	5
Can call auction reduce closing price manipulation in the stock market?	5
Does litigation risk increase audit effort?	4

Business group and analyst earnings forecast: evidence from China	4
Income diversification, credit risk and bank stability: evidence from an emerging market	4
Does price discovery efficiency benefit from internationalization in China’s oil and oilseed futures market?——evidence from a quasi-natural experiment	4
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	4
Does managerial ability contribute to export product quality upgrading? Evidence from China	4
GDP manipulation and environmental information disclosure: evidence from China	4
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	4
Pollution, trade liberalization, and urban unemployment	4
Unlocking disclosure narratives: readability, length, and sentiment cues as indicators of bankrupt Japanese companies	3
The effect of political turnover on the market integration ^*	3
Artificial intelligence adoption and credit ratings*	3
Extreme climate risks and corporate bond yield spreads: evidence from China	3
Signing auditors’ experience and client investment efficiency	3
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	3
The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia	3
Minority shareholder short-termism and investment inefficiency: evidence from the Chinese investor interactive platforms	3
Mandatory ESG disclosure and trade credit: international evidence	3
A network analysis on fund portfolio mismatch and market volatility: evidence from China	3
The influence of investment lag on company value in a non-financing constrained region	3
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	3
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	3
The informational role of analyst coverage on firm innovation: evidence from China	2
The impact of board structure on bank loan herding via mediation of underperformance	2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	2
Organizational structure and tax avoidance: multinational evidence from business group affiliation	2
Open government data and management earnings forecast quality: evidence from China	2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	2
Environmental law enforcement and green innovation: evidence from the establishment of environmental courts in China	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
Corporate social responsibility: opportunistic behavior under earnings management?	2
The information externality of paid analysts	2
The impact of analyst coverage on management forecast accuracy	2
Operating leverage and corporate cash holdings: evidence from China	2