OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Contemporary Accounting & Economics is 3. 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 2020-03-01 to 2024-03-01.)

Article	Citations
Financial distress, internal control, and earnings management: Evidence from China	65
Enterprise risk management and firm performance: Role of the risk committee	57
Effect of corporate tax avoidance activities on firm bankruptcy risk	32
Does environmental information disclosure mitigate corporate risk? Evidence from China	28
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	28
The long-run performance of acquiring firms in mergers and acquisitions: Does managerial ability matter?	26
Managerial ability and accounting conservatism	22
How do female directors improve board governance? A mechanism based on norm changes	16
Complying with best practice risk management committee guidance and performance	14
Social capital and payout policies	14
The relationship between a firm’s information environment and its cash holding decision	14
Investor protection, cross-listing and accounting quality	14
Maximising international returns: Impact of IFRS on foreign direct investments	13
Social trust environment and tunneling	12
Female tainted directors, financial reporting quality and audit fees	11
Corporate transparency and firm value: Does market competition play an external governance role?	11
Family firms and crash risk: Alignment and entrenchment effects	11
Enterprise risk management and accruals estimation error	10
Independent directors’ legal expertise, bank risk-taking and performance	10
Financial statement comparability and bank risk-taking	10
Do analysts improve labor investment efficiency?	10
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China	10
Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China	10
Does R&D expenditure volatility affect stock return?	9
The role of voluntary internal control reporting in earnings quality: Evidence from China	9

Does corporate tax avoidance promote managerial empire building?	9
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	8
Workforce environment and audit fees: International evidence	8
Managerial ability and debt maturity	8
Political institutions, stock market liquidity and firm dividend policy: Some international evidence	8
Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective	8
CEO power and annual report reading difficulty	8
Joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital	8
Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance	8
Is there a dark side of managerial ability? Evidence from the use of derivatives and firm risk in China	7
Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013	6
Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions	6
Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia	6
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	6
Do the business cycle and revenue diversification matter for banks’ capital buffer and credit risk: Evidence from ASEAN banks	6
Do co-opted boards increase insider profitability?	5
Management forecast errors and corporate investment efficiency	5
Corporate social responsibility committees and the use of corporate social responsibility assurance services	5
Does religiosity matter for corporate labor investment decisions?	5
State ownership and abnormal accruals in highly-valued firms: Evidence from China	5
CEO inside debt holdings and credit ratings	5
Risk management committees and readability of risk management disclosure	5
Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders	5
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	5
The consequences of discount rate selection for defined benefit liabilities	5
The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis	5
Fraudulent financial reporting in China: Evidence from corporate renaming	4
The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting	4
Disclosure and liquidity management: Evidence from regulation fair disclosure	4
Institutional investors’ site visits and corporate employment decision-making	4
Cross-country differences in the effect of political connections on stock price informativeness	4
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	4
Cultural tightness and accounting conservatism	4
The impact of economic sanctions on audit pricing	4
Corporate governance, compensation mechanisms, and voluntary disclosure of carbon emissions: Evidence from Korea	3
How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management	3
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital	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
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	3
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	3