OOIR: Observatory of International Research

Papers

(The TQCC of Abacus-A Journal of Accounting Finance and Business Studies 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 2020-05-01 to 2024-05-01.)

Article	Citations
Financialization and Corporate Performance in China: Promotion or Inhibition?	23
Asset Redeployability and Corporate Tax Avoidance	23
The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions	20
Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process	16
Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China	15
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality	15
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity	12
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach	12
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China	11
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital	10
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence	9
55 years of Abacus: Evolution of Research Streams and Future Research Directions	9
Does Investor Sentiment Affect the Value Relevance of Accounting Information?	9
Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?	9
Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM	8
The Effect of Dialect Sharing on Corporate Cash Holdings in China	7
Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm	7
CEO Network Centrality and the Likelihood of Financial Reporting Fraud	7
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility	7
Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China	7
Regulation‐induced Disclosures: Evidence of Information Overload?	6
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study	6
Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign	6
Terrorism and Corporate Tax Avoidance	6
Earnings Co‐movements and the Informativeness of Earnings	6

The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties	6
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance	5
Detecting Real Activities Manipulation: Beyond Performance Matching	5
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences	5
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator	5
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes	5
Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions	4
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management	4
Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements	4
The Effect of Auditor Style on Reporting Quality: Evidence from Germany	3
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK	3
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments	3
Audit Effort and Stock Price Crash Risk	3
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940	3
Corporate Innovation and Disclosure Strategy	3
Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan	3
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness	3
Individuating Assets and Liabilities in Financial Accounting	3
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China	3