OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Contemporary 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 2020-11-01 to 2024-11-01.)

Article	Citations
Financial distress, internal control, and earnings management: Evidence from China	84
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	38
Does environmental information disclosure mitigate corporate risk? Evidence from China	33
Managerial ability and accounting conservatism	27
Do analysts improve labor investment efficiency?	16
Complying with best practice risk management committee guidance and performance	16
Is there a dark side of managerial ability? Evidence from the use of derivatives and firm risk in China	15
CEO power and annual report reading difficulty	14
Social trust environment and tunneling	13
Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China	13
Does R&D expenditure volatility affect stock return?	13
Corporate transparency and firm value: Does market competition play an external governance role?	12
Does religiosity matter for corporate labor investment decisions?	12
Independent directors’ legal expertise, bank risk-taking and performance	12
Does corporate tax avoidance promote managerial empire building?	11
Enterprise risk management and accruals estimation error	11
Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013	11
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	11
Joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital	10
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China	10
Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective	10
Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance	10
Corporate social responsibility committees and the use of corporate social responsibility assurance services	9
Financial statement comparability and bank risk-taking	9
Managerial ability and debt maturity	9

Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions	8
CEO inside debt holdings and credit ratings	8
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	8
Risk management committees and readability of risk management disclosure	8
Corporate governance, compensation mechanisms, and voluntary disclosure of carbon emissions: Evidence from Korea	8
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	8
Annual report readability and equity mispricing	7
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	7
State ownership and abnormal accruals in highly-valued firms: Evidence from China	7
Management forecast errors and corporate investment efficiency	7
Do co-opted boards increase insider profitability?	7
Fraudulent financial reporting in China: Evidence from corporate renaming	7
Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia	7
Institutional investors’ site visits and corporate employment decision-making	6
Goodwill or “No-will”: Hubris in the tone at the top	6
Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders	5
The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting	5
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	5
Carbon emission trading scheme and firm debt financing	5
Corporate corruption and future audit fees: Evidence from a quasi-natural experiment	5
The impact of economic sanctions on audit pricing	5
The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis	5
Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations	4
Cultural tightness and accounting conservatism	4
Disclosure and liquidity management: Evidence from regulation fair disclosure	4
Pretending to be sustainable: Is ESG disparity a symptom?	4
Lending corruption and bank loan contracting: Cross-Country evidence	4
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital	3
Shared auditors, social trust, and relationship-specific investment in the supply chain	3
Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries	3
The cost-of-equity implications of off-balance sheet pension liabilities	3
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	3
Mandatory R&D disclosure and analyst forecast Accuracy: Evidence from an emerging market	2
Macro disagreement and analyst forecast properties	2
Tax-motivated income shifting and board structure: Evidence from Korean business groups	2
Do insiders trade on innovation?	2
Policy and oversight of corporate political activities and the cost of equity capital	2
Corruption exposure, political disconnection, and their impact on Chinese family firms	2
Tournament-based incentives and media sentiment	2
Role of corporate governance in moderating the risk-return paradox: Cross country evidence	2
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	2
Macroeconomic uncertainty and management forecast accuracy	2