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 2021-08-01 to 2025-08-01.)

Article	Citations
Issue Information	37
Economic demand for auditing services in the “registered” investment management industry	33
KPI information acquisition by analysts: Evidence from conference calls	30
The impact of bond market liberalization on accounting conservatism	29
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	27
Ex Post Settling Up of Financial Misreporting and CEO Compensation	26
The power of the business media: Evidence from firm‐level productivity	26
Ex‐military CEOs and readability of financial reports	21
Quarterly earnings thresholds: Making the case for prior quarter earnings	20
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	20
The Founder certification effect, firm disclosures, and the cost of SEO financing	20
Does venture capital investment enhance corporate innovation? Evidence from Korea	19
Do politically connected subsidy recipients disclose less subsidy information?	19
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	18
How does audit quality affect firm innovation? Evidence from China	18
Government affiliation, analyst behavior and the economic consequences	18
Social capital and capital allocation efficiency	18
Investment–cash flow sensitivity and investor protection	18
Does product similarity of audit clients influence audit efficiency and pricing decisions?	17
Issue Information	16
Production flexibility and trade credit under revenue uncertainty	16
Institutional investors’ horizons and bank transparency	16
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	16
The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design	16
Boardroom backscratching and stock price crash risk	16

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

Founder premiums, venture capital investments and acquirer benefits	6
Environmental policy and audit pricing	6
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	6
Brand equity and corporate debt structure	6
Economic policy uncertainty and corporate divestitures	6
Through the eyes of the founder: CEO characteristics and firms’ regulatory filings	6