OOIR: Observatory of International Research

Papers

(The H4-Index of Review of Accounting Studies is 30. 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 2021-06-01 to 2025-06-01.)

Article	Citations
Innovation incentives and competition for corporate resources	825
Creditor control rights and executive bonus plans	253
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	243
Social media analysts and sell-side analyst research	208
Firm innovation and covenant tightness	164
Can short sellers constrain aggressive non-GAAP reporting?	123
Climate-risk materiality and firm risk	106
Why did the Big Four get so large? Evidence from Australia	96
Uncertainty about managerial horizon and voluntary disclosure	94
Did FIN 48 improve the mapping between tax expense and future cash taxes?	92
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	86
Negotiation and executive gender pay gaps in nonprofit organizations	72
Actions speak louder than words: environmental law enforcement and audit fees	71
The productivity effect of digital financial reporting	60
Correction to: Earnings announcement return extrapolation	57
Which multiples matter in M &A? An overview	46
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	45
Voluntary disclosures and monetary policy: evidence from quantitative easing	45
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	44
How do most low ETR firms avoid paying taxes?	42
All losses are not alike: Real versus accounting-driven reported losses	40
Crypto-influencers	39
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	38
Strategic syndication: is bad news shared in loan syndicates?	38
Something in the air: does air pollution affect fund managers’ carbon divestment?	35

Voluntary disclosures by activist investors: the role of activist expectations*	35
Diversity targets	32
When do firms use one set of books in an international tax compliance game?	32
The explanatory power of explanatory variables	31
Risk information, investor learning, and informational feedback	30
Does automation improve financial reporting? Evidence from internal controls	30