OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Contemporary Accounting & Economics is 8. 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
Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China	13
Does R&D expenditure volatility affect stock return?	13
Social trust environment and tunneling	13
Does religiosity matter for corporate labor investment decisions?	12
Independent directors’ legal expertise, bank risk-taking and performance	12
Corporate transparency and firm value: Does market competition play an external governance role?	12
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
Does corporate tax avoidance promote managerial empire building?	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