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 2021-09-01 to 2025-09-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	310
Firm innovation and covenant tightness	248
Can short sellers constrain aggressive non-GAAP reporting?	203
Social media analysts and sell-side analyst research	166
Innovation incentives and competition for corporate resources	120
Creditor control rights and executive bonus plans	116
Climate-risk materiality and firm risk	109
Actions speak louder than words: environmental law enforcement and audit fees	107
Why did the Big Four get so large? Evidence from Australia	83
Did FIN 48 improve the mapping between tax expense and future cash taxes?	81
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	80
Uncertainty about managerial horizon and voluntary disclosure	67
The productivity effect of digital financial reporting	59
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	57
Voluntary disclosures and monetary policy: evidence from quantitative easing	55
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	52
How do most low ETR firms avoid paying taxes?	51
Crypto-influencers	46
All losses are not alike: Real versus accounting-driven reported losses	43
Which multiples matter in M &A? An overview	43
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	43
Voluntary disclosures by activist investors: the role of activist expectations*	38
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	35
Does automation improve financial reporting? Evidence from internal controls	34
Strategic syndication: is bad news shared in loan syndicates?	32

When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	31
Risk information, investor learning, and informational feedback	31
When do firms use one set of books in an international tax compliance game?	31
The explanatory power of explanatory variables	30
Representations and warranties insurance in mergers and acquisitions	28
Diversity targets	26
Something in the air: does air pollution affect fund managers’ carbon divestment?	24
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	24
When attention is away, analysts misplay: distraction and analyst forecast performance	24
Political information flow and management guidance	24
The impact of standard setting on individual investors: evidence from SFAS 109	24
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	23
Activist directors: determinants and consequences	23
Outside directors’ insider trading around board meetings	23
Inventory planning and tax incentives for charitable giving	23
Green dies in darkness? environmental externalities of newspaper closures	22
Board bias, information, and investment efficiency	22
Analyst information about peer firms during the IPO quiet period	21
Unexpected defaults: the role of information opacity	20
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	20
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	20
Predictable EPS growth and the performance of value investing	20
Valuation uncertainty and analysts’ use of DCF models	20
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	20
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	18
Walking the walk? Bank ESG disclosures and home mortgage lending	18
An analysis of net-outcome contracting with applications to equity-based compensation	18
Other comprehensive income, its components, and analysts’ forecasts	18
No news is bad news: local news intensity and firms’ information environments	18
National culture and analysts’ forecasting	18
Investment portfolio management to meet or beat earnings expectations	18
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	17
On the tax efficiency of startup firms	17
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	17
Information acquisition costs and price informativeness: global evidence	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
The monitoring role of social media	16
Material changes in accounting estimates and the usefulness of earnings	15
Is artificial intelligence improving the audit process?	15
When do firms deliver on the jobs they promise in return for state aid?	15
Riding the merger wave: the gatekeeping role of auditors	14
Credit risk assessment and executives’ legal expertise	14
Private disclosure and myopia: evidence from the JOBS act	14
The gender effects of COVID: evidence from equity analysts	14
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14
Analyst following and R&D investment	13
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	13
Overprecise forecasts	13