OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Business Finance & Accounting is 6. 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 2022-05-01 to 2026-05-01.)

Article	Citations
The Founder certification effect, firm disclosures, and the cost of SEO financing	39
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	35
Economic demand for auditing services in the “registered” investment management industry	29
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	27
Ex Post Settling Up of Financial Misreporting and CEO Compensation	27
KPI information acquisition by analysts: Evidence from conference calls	26
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	25
Do politically connected subsidy recipients disclose less subsidy information?	25
Ex‐military CEOs and readability of financial reports	25
The impact of bond market liberalization on accounting conservatism	23
Divisional Managers and Corporate Disclosure Quality	22
The power of the business media: Evidence from firm‐level productivity	22
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	21
Does venture capital investment enhance corporate innovation? Evidence from Korea	20
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	19
The Gender Position Gap and Firm Performance	19
Social capital and capital allocation efficiency	19
Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?	18
Production flexibility and trade credit under revenue uncertainty	18
Firm‐Level Political Risk and Earnings Manipulation	16
Boardroom backscratching and stock price crash risk	16
Investment–cash flow sensitivity and investor protection	16
How does audit quality affect firm innovation? Evidence from China	16
The dark side of strengthened minority voting power: An innovation perspective	15
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15

Rollover Risk and Tax Avoidance	15
Government affiliation, analyst behavior and the economic consequences	15
Acquisitions and social capital	15
Issue Information	15
Financial reporting quality and optimal capital structure	14
The Information Value of Disaggregated Credit Ratings	14
The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative	13
Verifiable content in social media stock‐analysis articles: The long and short of it	13
Information acquisition and tax avoidance: Evidence from a natural experiment	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	13
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	13
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	13
Institutional investors’ horizons and bank transparency	13
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	12
Issue Information	12
Shareholder election of CSR committee members and its effects on CSR performance	12
Environment‐specific political risk mitigation: Political lobbying versus green innovation	11
Issue Information	11
Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments	11
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	11
Internal governance and corporate social responsibility performance	11
Corruption and Default Risk: Global Evidence	11
	10
	10
Issue Information	10
CEO mobility and corporate payouts	9
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	9
Corporate political activism, information transparency and IPO compliance costs	9
Gender diversity and acquisitions: How female directors add value in acquisition decisions	9
Issue Information	8
	8
Manipulation and obfuscation of financial reports	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Are all types of real transaction management equal in the eyes of bank lenders?	8
Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees	8
Regulating data: Evidence from corporate America	8
Mandatory Data Breach Disclosure and Insider Trading	8
The impact of board reforms on audit fees: International evidence	7
Press Freedom and Systemic Risk	7
Corporate investment and stock market valuation	7
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
Transient institutional ownership, costly external finance and corporate cash holdings	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
Liquidity, Information Production, and Corporate Financing Decisions	7
Debt capacity, cash holdings and financial constraints	7
Intrinsic Benchmark Beating	7
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7
Liquidity Constraints and Auditor Responses to Repo Transactions	7
Founder premiums, venture capital investments and acquirer benefits	6
Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters	6

Issue Information	6
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	6
Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Top management team incentive dispersion and management earnings forecasts	6
Issue Information	6
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	6
Environmental policy and audit pricing	6
Economic policy uncertainty and corporate divestitures	6
The Information Content of Operational Effectiveness	6
Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments	6
New Entrants and Contract Redaction	6