OOIR: Observatory of International Research

Papers

(The TQCC of Asia-Pacific Journal of Accounting & Economics is 2. 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
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem	19
Military experience and corporate social responsibility: evidence from china	16
Auditor career concerns, audit fees and audit quality	16
Corporate cash holdings under Sino-US trade conflict: evidence from China	14
Initial credit ratings and voluntary disclosure : Evidence from Korea	13
Human resource quality and firm performance: the role of education in China	10
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	10
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	8
Can mixed ownership reform improve labor investment efficiency: evidence from China	8
AI implementation and corporate ESG performance: evidence from SMPP adoption	8
The impact of economic indicators on an international financial diversification: a long term investment approach	6
Time-varying effects of the gold price and the oil price on imports in Turkey	6
The carbon risk premium: evidence from Chinese stock market	5
Can call auction reduce closing price manipulation in the stock market?	5
The information advantage from existing bank-firm relationships -evidence from new clients’ screening	5
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	5
Digital transformation and financing constraints of SMEs: evidence from China	5
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects	5
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	5
Income diversification, credit risk and bank stability: evidence from an emerging market	4
Does litigation risk increase audit effort?	4
Ethnicity-based director network and earnings quality	4
Pollution, trade liberalization, and urban unemployment	4
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	4
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	4

Does managerial ability contribute to export product quality upgrading? Evidence from China	4
GDP manipulation and environmental information disclosure: evidence from China	4
Tournament incentives and corporate digital transformation—evidence from China	4
Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity	3
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	3
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	3
Mandatory ESG disclosure and trade credit: international evidence	3
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	3
Signing auditors’ experience and client investment efficiency	3
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	3
Business group and analyst earnings forecast: evidence from China	3
A network analysis on fund portfolio mismatch and market volatility: evidence from China	3
Open government data and management earnings forecast quality: evidence from China	2
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	2
Operating leverage and corporate cash holdings: evidence from China	2
The information externality of paid analysts	2
The impact of board structure on bank loan herding via mediation of underperformance	2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	2
The influence of investment lag on company value in a non-financing constrained region	2
Extreme climate risks and corporate bond yield spreads: evidence from China	2
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts	2
Organizational structure and tax avoidance: multinational evidence from business group affiliation	2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
Trade and the margins of innovative technologies: evidence from patent-firm matched data	2
Artificial intelligence adoption and credit ratings*	2
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	2
Collusion, shading, internal and external auditing in the simple hierarchical agency	2
Corporate social responsibility: opportunistic behavior under earnings management?	2
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	2
The informational role of analyst coverage on firm innovation: evidence from China	2