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 2021-09-01 to 2025-09-01.)

Article	Citations
Issue Information	40
Economic demand for auditing services in the “registered” investment management industry	35
KPI information acquisition by analysts: Evidence from conference calls	34
The impact of bond market liberalization on accounting conservatism	32
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	32
The power of the business media: Evidence from firm‐level productivity	30
The Founder certification effect, firm disclosures, and the cost of SEO financing	26
Do politically connected subsidy recipients disclose less subsidy information?	21
Ex Post Settling Up of Financial Misreporting and CEO Compensation	21
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	21
Quarterly earnings thresholds: Making the case for prior quarter earnings	20
Ex‐military CEOs and readability of financial reports	20
Does venture capital investment enhance corporate innovation? Evidence from Korea	20
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	19
Social capital and capital allocation efficiency	19
Government affiliation, analyst behavior and the economic consequences	19
How does audit quality affect firm innovation? Evidence from China	18
The Gender Position Gap and Firm Performance	17
Investment–cash flow sensitivity and investor protection	16
Does product similarity of audit clients influence audit efficiency and pricing decisions?	16
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	16
Production flexibility and trade credit under revenue uncertainty	16
Issue Information	15
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	15
Boardroom backscratching and stock price crash risk	15

Institutional investors’ horizons and bank transparency	15
Issue Information	14
Financial reporting quality and optimal capital structure	13
Acquisitions and social capital	13
The dark side of strengthened minority voting power: An innovation perspective	13
Rollover Risk and Tax Avoidance	13
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D	12
The roles of XBRL and processed XBRL in 10‐K readability	12
Verifiable content in social media stock‐analysis articles: The long and short of it	12
Information acquisition and tax avoidance: Evidence from a natural experiment	11
Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?	10
Issue Information	10
Credit rating agencies, information asymmetry and US bond liquidity	10
The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform	10
Corruption and Default Risk: Global Evidence	10
Shareholder election of CSR committee members and its effects on CSR performance	10
Internal governance and corporate social responsibility performance	10
Environment‐specific political risk mitigation: Political lobbying versus green innovation	9
Issue Information	9
Regulating data: Evidence from corporate America	9
Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives	9
	9
Issue Information	9
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance	9
Manipulation and obfuscation of financial reports	9
Corporate political activism, information transparency and IPO compliance costs	8
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	8
Bank risk in uncertain times: Do credit rationing and revenue diversification matter?	8
Mandatory Data Breach Disclosure and Insider Trading	8
Transient institutional ownership, costly external finance and corporate cash holdings	8
Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms	8
Gender diversity and acquisitions: How female directors add value in acquisition decisions	8
Are firms doing good also doing well?—The CSR advertising‐analogous effect	8
CEO mobility and corporate payouts	8
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	7
Corporate investment and stock market valuation	7
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	7
Debt capacity, cash holdings and financial constraints	7
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?	7
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	7
The impact of board reforms on audit fees: International evidence	7
Are all types of real transaction management equal in the eyes of bank lenders?	7
Press Freedom and Systemic Risk	7
Intra‐industry spillover effects: Evidence from bankruptcy filings	7
Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies	7
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	7
Economic policy uncertainty and corporate divestitures	6
Brand equity and corporate debt structure	6
Does share pledging affect corporate philanthropy? Evidence from China	6

Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility	6
Accounting conservatism and common ownership by dedicated institutional blockholders	6
Issue Information	6
Credit rating downgrade risk and acquisition decisions	6
Founder premiums, venture capital investments and acquirer benefits	6
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	6
The impact of connections between the CEO and top executives on appointment, turnover and firm value	6
Environmental policy and audit pricing	6