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

Article	Citations
Financial distress, internal control, and earnings management: Evidence from China	67
Enterprise risk management and firm performance: Role of the risk committee	58
Effect of corporate tax avoidance activities on firm bankruptcy risk	32
Does environmental information disclosure mitigate corporate risk? Evidence from China	30
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	29
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
Investor protection, cross-listing and accounting quality	15
Complying with best practice risk management committee guidance and performance	15
Social capital and payout policies	15
The relationship between a firm’s information environment and its cash holding decision	15
Maximising international returns: Impact of IFRS on foreign direct investments	14
Social trust environment and tunneling	13
Family firms and crash risk: Alignment and entrenchment effects	11
Female tainted directors, financial reporting quality and audit fees	11
Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China	11
Independent directors’ legal expertise, bank risk-taking and performance	11
Corporate transparency and firm value: Does market competition play an external governance role?	11
Enterprise risk management and accruals estimation error	11
Financial statement comparability and bank risk-taking	10
Does R&D expenditure volatility affect stock return?	10
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China	10
Do analysts improve labor investment efficiency?	10
Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective	9

The role of voluntary internal control reporting in earnings quality: Evidence from China	9
Is there a dark side of managerial ability? Evidence from the use of derivatives and firm risk in China	9
Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance	9
Does corporate tax avoidance promote managerial empire building?	9
Joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital	8
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	8
Political institutions, stock market liquidity and firm dividend policy: Some international evidence	8
Managerial ability and debt maturity	8
Workforce environment and audit fees: International evidence	8
CEO power and annual report reading difficulty	8