OOIR: Observatory of International Research

Papers

(The TQCC of Journal of International Financial Management & Accounting is 8. 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
Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension	80
Are firms motivated to greenwash by financial constraints? Evidence from global firms' data	67
Be good to be wise: Environmental, Social, and Governance awareness as a potential credit risk mitigation factor	45
The combined effects of innovation and corporate social responsibility on firm financial risk	43
Extended external reporting assurance: Current practices and challenges	41
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence	38
Do investors and analysts value strategic corporate social responsibility disclosures? Evidence from China	38
Credit spreads in the European green bond market: A daily analysis of the COVID‐19 pandemic impact	36
How does the financial market influence firms' Green innovation? The role of equity analysts	28
Research on extended external reporting assurance: Trends, themes, and opportunities	27
Industries' heterogeneous reactions during the COVID‐19 outbreak: Evidence from Chinese stock markets	23
Environmental violations, refinancing risk, and the corporate bond cost in China	23
Sovereign green bond and country value and risk: Evidence from European Union countries	19
Syndicated green lending and lead bank performance	17
The effect of female presence on corporate boards of directors on the value relevance of accounting amounts: empirical evidence from the European Union	17
Carbon disclosure: A legitimizing tool or a governance tool? Evidence from listed US companies	17
Tax enforcement efforts and stock price crash risk: Evidence from China	16
The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature	15
Influence of acquirer boards on M&A value creation: Evidence from Continental Europe	15
The impact of catholic religion on earnings management: A case of Poland	15
Modern pandemic crises and default risk: Worldwide evidence	13
Corporate financial distress: The case of publicly listed firms in an emerging market economy	11
An analysis of Dow 30 global core indicator disclosures and environmental, social, and governance‐related ratings	9
Analyst following, financial constraint, and audit opinion shopping: From the perspective of earning management	9
Real earnings smoothing and crash risk: Evidence from Japan	9

Do institutions, religion and the economic cycle impact bank stability in dual banking systems?	8
Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12	8
Does the famine experience of board chair hamper innovation?	8
Cultural and macroeconomic determinants of cash holdings management	8