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 2021-08-01 to 2025-08-01.)

Article	Citations
Innovation incentives and competition for corporate resources	298
Firm innovation and covenant tightness	264
Can short sellers constrain aggressive non-GAAP reporting?	232
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	189
Social media analysts and sell-side analyst research	148
Climate-risk materiality and firm risk	117
Creditor control rights and executive bonus plans	110
Why did the Big Four get so large? Evidence from Australia	104
Did FIN 48 improve the mapping between tax expense and future cash taxes?	100
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	81
Uncertainty about managerial horizon and voluntary disclosure	78
Actions speak louder than words: environmental law enforcement and audit fees	73
Negotiation and executive gender pay gaps in nonprofit organizations	63
All losses are not alike: Real versus accounting-driven reported losses	52
The productivity effect of digital financial reporting	52
Which multiples matter in M &A? An overview	51
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	50
Voluntary disclosures and monetary policy: evidence from quantitative easing	49
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	49
How do most low ETR firms avoid paying taxes?	43
Crypto-influencers	43
Something in the air: does air pollution affect fund managers’ carbon divestment?	41
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	41
Voluntary disclosures by activist investors: the role of activist expectations*	40
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	37

Does automation improve financial reporting? Evidence from internal controls	34
Diversity targets	32
When do firms use one set of books in an international tax compliance game?	31
Strategic syndication: is bad news shared in loan syndicates?	31
Risk information, investor learning, and informational feedback	28
When attention is away, analysts misplay: distraction and analyst forecast performance	28
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	28
The explanatory power of explanatory variables	28
The impact of standard setting on individual investors: evidence from SFAS 109	27
Representations and warranties insurance in mergers and acquisitions	27
Political information flow and management guidance	25
Inventory planning and tax incentives for charitable giving	24
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	23
Green dies in darkness? environmental externalities of newspaper closures	23
Board bias, information, and investment efficiency	23
Activist directors: determinants and consequences	23
Analyst information about peer firms during the IPO quiet period	22
Predictable EPS growth and the performance of value investing	22
Outside directors’ insider trading around board meetings	22
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	22
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	22
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	21
Valuation uncertainty and analysts’ use of DCF models	20
Unexpected defaults: the role of information opacity	20
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	20
National culture and analysts’ forecasting	20
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	19
Walking the walk? Bank ESG disclosures and home mortgage lending	19
Other comprehensive income, its components, and analysts’ forecasts	19
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	18
An analysis of net-outcome contracting with applications to equity-based compensation	18
Investment portfolio management to meet or beat earnings expectations	18
No news is bad news: local news intensity and firms’ information environments	18
The impact of carbon disclosure mandates on emissions and financial operating performance	17
Information acquisition costs and price informativeness: global evidence	17
On the tax efficiency of startup firms	17
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
Is artificial intelligence improving the audit process?	16
The monitoring role of social media	16
When do firms deliver on the jobs they promise in return for state aid?	15
Material changes in accounting estimates and the usefulness of earnings	15
Private disclosure and myopia: evidence from the JOBS act	14
Credit risk assessment and executives’ legal expertise	14
Riding the merger wave: the gatekeeping role of auditors	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