OOIR: Observatory of International Research

Papers

(The median citation count of Asia-Pacific Journal of Accounting & Economics is 1. 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
The role of Covid-19 for Chinese stock returns: evidence from a GARCHX model	27
Disclosure tone, corporate governance and firm value: evidence from Egypt	13
Managerial overconfidence, CSR and firm value	10
The effect of audit partner style on financial statement comparability	10
Academic independent directors and corporate fraud: evidence from China	9
The role of communist party branch in employment protection: evidence from Chinese private firms	9
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy	9
Female directors, R&D activities and firms’ investment efficiency: evidence from China	8
Is political connection a panacea for corporate turnaround?—An analysis based on the resource-based view during the global financial crisis	8
Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China	7
Exploring the potential determinants of Chinese OFDI towards OBOR nations: an application of gravity model	7
Does individual investors’ online search activities reduce information asymmetry? Evidence from stock exchanges’ comment letters in China	7
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China	7
Internal audit findings, audit committees, and firm performance evidence from UK	7
Migrant remittance, agricultural producer services, and environmental pollution	7
Corporate social responsibility: opportunistic behavior under earnings management?	6
Economic policy uncertainty, investor sentiment, and voluntary disclosure on internet platform	5
Bank competition, regulation, and efficiency: evidence from the Asia-Pacific region	5
Customer stability, managerial overconfidence, and enterprise investment in innovation: a perspective based on “Made in China 2025”	5
Population aging and corporate innovation: evidence from China	5
Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality	5
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	5
A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals	5
Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan	5
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	5

Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	4
Signing auditors’ experience and client investment efficiency	4
The use of non-financial performance measures in CEO compensation contracts and stock price crash risk	4
Does analyst coverage curb executives’ excess perks? Evidence from Chinese listed firms	4
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China	4
Auditor career concerns, audit fees and audit quality	4
The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings	3
The relation between the corporate governance evaluation and abnormal returns: the role of company financial performance	3
Digital transformation and financing constraints of SMEs: evidence from China	3
Can financial analysts constrain real earnings management in emerging markets? Evidence from China	3
Bank competition and corporate financialization: evidence from China	3
Financial reporting quality of privately held firms: evidence from private corporations versus limited companies	3
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	3
Courtesy calls for reciprocity: the effect of purchasing financial products from banks on firm borrowing	3
Learning by P2P bidding	3
Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China	3
Comment letter regulation and stock price synchronicity: evidence from China	3
Corruption culture and corporate social responsibility: evidence from China	3
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	3
Board reforms and audit fees: international evidence	2
Board centrality and investment efficiency	2
Differential performance impacts of outsider and insider interim CEO successions	2
Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies	2
The effect of real exchange rate uncertainty on Turkey’s foreign trade: new evidences from SVAR model	2
Employee mobility, information transfer and stock price crash risk	2
Analyst reputation and limited attention: How does firm visibility impact measures of reputation?	2
Do internet stock message boards influence firm value? evidence from China	2
The effect of SFAS 158 on the mispricing of pension plan funding	2
Employee quality and stock price crash risk	2
Constitutional amendment and stock prices: evidence from China	2
Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India	2
The effect of government intervention on the resource misallocation in innovation: ownership differences	2
Employee education level and real earnings management: evidence from China	2
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	2
Abnormal tone in management earnings forecast, media negative coverage, and insider trading	2
Board of directors and earnings management: conventional and Islamic banks	2
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	2
How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program	1
The effect of the accounting expertise of chief financial officers on corporate credit ratings	1
The effect of mandatory corporate social responsibility on firm’s cash holdings	1
Financial comment letters, geographic proximity and audit quality	1
Do insiders facing pledging risks make risky corporate investments? Evidence from Chinese M&As	1
Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China	1
Population mobility and employee social responsibility: evidence from hukou reform in China	1
Accounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts	1
Corporate cash holdings under Sino-US trade conflict: evidence from China	1
Manufacturing exports and institutional qualities in Central Asian countries	1
CEO risk preference, enterprise characteristics, and goodwill value: evidence from China	1
Stock pledge and media slant: evidence from China	1
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment	1

How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	1
Volatility forecasting using intraday information with the CARR models for the China stock markets	1
The information advantage from existing bank-firm relationships -evidence from new clients’ screening	1
Social networks and bond covenants: evidence from China	1
Managerial ability and revenue-expense matching: accrual estimation versus real business decision	1
Pilot CEOs and tax avoidance: evidence from machine learning methods	1
Institutional investors’ corporate site visits and tax avoidance	1
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China	1
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	1
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	1
The inevitable disclosure doctrine and CEO risk-taking incentives	1
Complex ownership, contract enforcement, creditor rights, and leverage	1
Saving or spending? Military CEOs and cost stickiness	1
Debt enforcement and bank loans: evidence from insolvency practices worldwide	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts	1
CSR, vertical bargaining and cost pass-through	1
Emission rights mortgage and stock price crash risk: evidence from China	1
Are female CFOs trailblazers or sustainers? Evidence from industry growth prospects in China	1
Initial credit ratings and voluntary disclosure : Evidence from Korea	1
Is language priced? evidence from bank loan contracting	1
GDP manipulation and environmental information disclosure: evidence from China	1
Military experience and corporate social responsibility: evidence from china	1
Earnings and cash flow comparability in executive compensation	1
The evaluation and comparison of three benchmark asset pricing models with daily data: supplementary evidence	1
Customer concentration and bank loan contracting: evidence from China	1
Capital structure decisions under uncertainty: the case of Turkey	1
Do donors discount accounting information of nonprofits affiliated with for-profit firms?	1