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 2021-04-01 to 2025-04-01.)

Article	Citations
Do differences in directors make a difference? Evidence from a transitional economy	17
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	16
Mandatory ESG disclosure and trade credit: international evidence	15
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	15
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?	12
Economic consequences of bargain purchase gains under ASC 805: evidence from banking industry	11
Is language priced? evidence from bank loan contracting	10
Population mobility and employee social responsibility: evidence from hukou reform in China	10
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	8
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem	7
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	7
Rounding of earnings per share and managerial insider selling	6
Signing auditors’ experience and client investment efficiency	6
A network analysis on fund portfolio mismatch and market volatility: evidence from China	5
Study on corporate ESG performance from the perspective of Chinese red culture	5
Auditor career concerns, audit fees and audit quality	5
Re-examining the NED effect on firm financial performance: the impact and interplay of NED capital and NED equity incentives	5
Real estate inflection point approaching? The Three Red Lines Policy in China and enterprise valuation	5
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China	5
Intraregional effect of IPOs on firm-level real earnings management: evidence from the governance role of financial analysts	5
Corporate cash holdings under Sino-US trade conflict: evidence from China	4
Business group and analyst earnings forecast: evidence from China	4
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	4
Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law	4
Institutional investors’ corporate site visits and tax avoidance	4

Identifying the drivers of economic uncertainty perception in China: a news-based approach	3
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis	3
Employee education level and real earnings management: evidence from China	3
Military experience and corporate social responsibility: evidence from china	3
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	3
Study on the effect of capital reallocation and dynamic characteristics of listed companies in China	3
Information content of holding investor conferences: the case of Taiwan’s semiconductor supply chain	2
Does firms’ digitalization affect trade credit provision?	2
The influence of investment lag on company value in a non-financing constrained region	2
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	2
The economic effects of mandated ICFR disclosure in China: an insider perspective	2
Fair value complexity and financial statement comparability	2
Financial comment letters, geographic proximity and audit quality	2
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates	2
Initial credit ratings and voluntary disclosure : Evidence from Korea	2
Bank competition and corporate financialization: evidence from China	2
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	2
Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China	2
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	2
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China	2
The effect of mandatory corporate social responsibility on firm’s cash holdings	2
Deleveraging policy, leverage management, and firms’ aggressive tax planning	2
Trade credit and firm value in business groups: evidence from Korea	2
AI implementation and corporate ESG performance: evidence from SMPP adoption	2
Role of stock price informativeness in shaping non-GAAP earnings disclosures	2
Insider trade clustering and large variations in stock prices: evidence from the Korean market	2