OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 13. 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
Voluntary disclosures and monetary policy: evidence from quantitative easing	45
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	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
Strategic syndication: is bad news shared in loan syndicates?	38
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	38
Voluntary disclosures by activist investors: the role of activist expectations*	35

Something in the air: does air pollution affect fund managers’ carbon divestment?	35
When do firms use one set of books in an international tax compliance game?	32
Diversity targets	32
The explanatory power of explanatory variables	31
Does automation improve financial reporting? Evidence from internal controls	30
Risk information, investor learning, and informational feedback	30
Representations and warranties insurance in mergers and acquisitions	27
When attention is away, analysts misplay: distraction and analyst forecast performance	26
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	26
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	26
The impact of standard setting on individual investors: evidence from SFAS 109	25
Inventory planning and tax incentives for charitable giving	25
Activist directors: determinants and consequences	25
Doing good when doing well: evidence on real earnings management	24
Board bias, information, and investment efficiency	23
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	23
Political information flow and management guidance	23
Outside directors’ insider trading around board meetings	21
Unexpected defaults: the role of information opacity	20
Green dies in darkness? environmental externalities of newspaper closures	20
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	20
Valuation uncertainty and analysts’ use of DCF models	19
Analyst information about peer firms during the IPO quiet period	19
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	19
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	19
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	19
Other comprehensive income, its components, and analysts’ forecasts	18
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	18
An analysis of net-outcome contracting with applications to equity-based compensation	18
National culture and analysts’ forecasting	18
Walking the walk? Bank ESG disclosures and home mortgage lending	18
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	18
Predictable EPS growth and the performance of value investing	18
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	18
No news is bad news: local news intensity and firms’ information environments	17
Human bias in the oversight of firms: evidence from workplace safety violations	17
Investment portfolio management to meet or beat earnings expectations	17
On the tax efficiency of startup firms	16
Financial misconduct and employee mistreatment: Evidence from wage theft	16
The monitoring role of social media	16
Is artificial intelligence improving the audit process?	15
The impact of carbon disclosure mandates on emissions and financial operating performance	15
Material changes in accounting estimates and the usefulness of earnings	14
The gender effects of COVID: evidence from equity analysts	13
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	13
Riding the merger wave: the gatekeeping role of auditors	13
Private disclosure and myopia: evidence from the JOBS act	13
When do firms deliver on the jobs they promise in return for state aid?	13