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 2020-04-01 to 2024-04-01.)

Article	Citations
The role of Covid-19 for Chinese stock returns: evidence from a GARCHX model	26
Disclosure tone, corporate governance and firm value: evidence from Egypt	13
The effect of audit partner style on financial statement comparability	10
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy	9
The role of communist party branch in employment protection: evidence from Chinese private firms	9
Academic independent directors and corporate fraud: evidence from China	9
Managerial overconfidence, CSR and firm value	9
Is political connection a panacea for corporate turnaround?—An analysis based on the resource-based view during the global financial crisis	8
Migrant remittance, agricultural producer services, and environmental pollution	7
Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China	7
Exploring the potential determinants of Chinese OFDI towards OBOR nations: an application of gravity model	7
Female directors, R&D activities and firms’ investment efficiency: evidence from China	6
Does individual investors’ online search activities reduce information asymmetry? Evidence from stock exchanges’ comment letters in China	6
Internal audit findings, audit committees, and firm performance evidence from UK	6
Customer stability, managerial overconfidence, and enterprise investment in innovation: a perspective based on “Made in China 2025”	5
Economic policy uncertainty, investor sentiment, and voluntary disclosure on internet platform	5
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China	5
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	5
Population aging and corporate innovation: evidence from China	5
Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan	5
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	5
Corporate social responsibility: opportunistic behavior under earnings management?	5
Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality	5
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	4
Overseas-returned executives and their roles in firm performance: evidence from China	4

A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals	4
Does analyst coverage curb executives’ excess perks? Evidence from Chinese listed firms	4
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China	4
Bank competition, regulation, and efficiency: evidence from the Asia-Pacific region	4
Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China	3
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	3
Comment letter regulation and stock price synchronicity: evidence from China	3
Bank competition and corporate financialization: evidence from China	3
Auditor career concerns, audit fees and audit quality	3
Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies	3
Financial reporting quality of privately held firms: evidence from private corporations versus limited companies	3
The use of non-financial performance measures in CEO compensation contracts and stock price crash risk	3
Can financial analysts constrain real earnings management in emerging markets? Evidence from China	3
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	3
Signing auditors’ experience and client investment efficiency	3
Financial quality, internal control and stock price crash risk	3
The relation between the corporate governance evaluation and abnormal returns: the role of company financial performance	3
Corruption culture and corporate social responsibility: evidence from China	3
Learning by P2P bidding	3
Do internet stock message boards influence firm value? evidence from China	3
Debt maturity choice in CEOs’ incentive to signal abilities	3
The effect of real exchange rate uncertainty on Turkey’s foreign trade: new evidences from SVAR model	2
Employee mobility, information transfer and stock price crash risk	2
Analyst reputation and limited attention: How does firm visibility impact measures of reputation?	2
Board centrality and investment efficiency	2
The effect of SFAS 158 on the mispricing of pension plan funding	2
Abnormal tone in management earnings forecast, media negative coverage, and insider trading	2
Employee quality and stock price crash risk	2
Digital transformation and financing constraints of SMEs: evidence from China	2
Courtesy calls for reciprocity: the effect of purchasing financial products from banks on firm borrowing	2
The effect of government intervention on the resource misallocation in innovation: ownership differences	2
Differential performance impacts of outsider and insider interim CEO successions	2
The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings	2
Board of directors and earnings management: conventional and Islamic banks	2
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	2
Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India	2
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment	2
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	2
Constitutional amendment and stock prices: evidence from China	2