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 2021-11-01 to 2025-11-01.)

Article	Citations
Issue Information	43
Economic demand for auditing services in the “registered” investment management industry	39
KPI information acquisition by analysts: Evidence from conference calls	36
Ex Post Settling Up of Financial Misreporting and CEO Compensation	32
The impact of bond market liberalization on accounting conservatism	32
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	28
Divisional Managers and Corporate Disclosure Quality	25
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	24
Do politically connected subsidy recipients disclose less subsidy information?	23
Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States	23
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	22
The Founder certification effect, firm disclosures, and the cost of SEO financing	22
Does venture capital investment enhance corporate innovation? Evidence from Korea	22
Quarterly earnings thresholds: Making the case for prior quarter earnings	20
Social capital and capital allocation efficiency	20
Ex‐military CEOs and readability of financial reports	20
The power of the business media: Evidence from firm‐level productivity	19
The Gender Position Gap and Firm Performance	18
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	18
Production flexibility and trade credit under revenue uncertainty	18
Government affiliation, analyst behavior and the economic consequences	17
Does product similarity of audit clients influence audit efficiency and pricing decisions?	16
How does audit quality affect firm innovation? Evidence from China	16
Investment–cash flow sensitivity and investor protection	16
Boardroom backscratching and stock price crash risk	16

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

The impact of connections between the CEO and top executives on appointment, turnover and firm value	7
Brand equity and corporate debt structure	6
Does share pledging affect corporate philanthropy? Evidence from China	6
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures	6
Credit rating downgrade risk and acquisition decisions	6
Economic policy uncertainty and corporate divestitures	6
Issue Information	6
Founder premiums, venture capital investments and acquirer benefits	6
Environmental policy and audit pricing	6
Accounting conservatism and common ownership by dedicated institutional blockholders	6