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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes
Daniel Pérez, Vicente Salas Fumás, Jesús Saurina
European Accounting Review (2008) Vol. 17, Iss. 3, pp. 423-445
Open Access | Times Cited: 188

Showing 26-50 of 188 citing articles:

Capital and Earnings Management: Evidence from Alternative Banking Business Models
Marwa Elnahass, Marwan Izzeldin, G. R. Steele
The International Journal of Accounting (2018) Vol. 53, Iss. 1, pp. 20-32
Open Access | Times Cited: 50
Bank loan loss accounting and its contracting effects: the new expected loss models
Begoña Giner Inchausti, Araceli Mora Enguídanos
Accounting and Business Research (2019) Vol. 49, Iss. 6, pp. 726-752
Closed Access | Times Cited: 45
Covid-19 pandemic, a catalyst for aggressive earnings management by banks?
Daniel J. Taylor, Isaac S. Awuye, Eunice Yaa Cudjoe
Journal of Accounting and Public Policy (2022) Vol. 42, Iss. 1, pp. 107032-107032
Closed Access | Times Cited: 24
An Assessment of Basel II Procyclicality in Mortgage Portfolios
Jesús Saurina Salas, Carlos Trucharte
SSRN Electronic Journal (2007)
Open Access | Times Cited: 66
Signalling by banks using loan loss provisions: the case of the European Union
Stergios Leventis, Panagiotis Dimitropoulos, Asokan Anandarajan
Journal of Economic Studies (2012) Vol. 39, Iss. 5, pp. 604-618
Closed Access | Times Cited: 56
Internal audit and financial reporting in the Spanish banking industry
Ester Gras Gil, Salvador Marín‐Hernández, Domingo García Pérez de Lema
Managerial Auditing Journal (2012) Vol. 27, Iss. 8, pp. 728-753
Closed Access | Times Cited: 55
Does Basel II affect the market valuation of discretionary loan loss provisions?
Malika Hamadi, Andréas Heinen, Stefan Linder, et al.
Journal of Banking & Finance (2016) Vol. 70, pp. 177-192
Open Access | Times Cited: 45
Cyclically adjusted provisions and financial stability
Pierre‐Richard Agénor, Luiz Pereira da Silva
Journal of Financial Stability (2017) Vol. 28, pp. 143-162
Open Access | Times Cited: 42
The impact of liquidity risk on bank profitability: some empirical evidence from the European banks following the introduction of Basel III regulations
Olga Golubeva, Michel Duljic, Ripsa Keminen
Journal of Accounting and Management Information Systems (2019) Vol. 18, Iss. 4
Open Access | Times Cited: 36
Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector
Raffaela Casciello, Marco Maffei, David A. Ziebart
Review of Quantitative Finance and Accounting (2024) Vol. 63, Iss. 1, pp. 87-146
Open Access | Times Cited: 3
Equilibrium Exchange Rates in the New EU Members: External Imbalances vs. Real Convergence
Enrique Alberola, Daniel Navia
SSRN Electronic Journal (2007)
Open Access | Times Cited: 57
Mitigating the Pro-Cyclicality of Basel II
Rafael Repullo, Jesús Saurina Salas, Carlos Trucharte
SSRN Electronic Journal (2010)
Open Access | Times Cited: 45
Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria.
Peterson K Ozili
Mediterranean Journal of Social Sciences (2015)
Open Access | Times Cited: 39
(Un)Conventional monetary policy and bank risk-taking: A nonlinear relationship
Sophie Brana, Alexandra Campmas, Ion Lapteacru
Economic Modelling (2018) Vol. 81, pp. 576-593
Open Access | Times Cited: 37
Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk
David Aristei, Manuela Gallo
International Review of Economics & Finance (2018) Vol. 60, pp. 238-256
Closed Access | Times Cited: 36
The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation
Chris Magnis, George Emmanuel Iatridis
Research in International Business and Finance (2016) Vol. 39, pp. 338-357
Closed Access | Times Cited: 33
Income smoothing in European banks: The contrasting effects of monitoring mechanisms
Costanza Di Fabio, Paola Ramassa, Alberto Quagli
Journal of International Accounting Auditing and Taxation (2021) Vol. 43, pp. 100385-100385
Closed Access | Times Cited: 25
Earnings and capital management in European banks – Combining a multivariate regression with a qualitative comparative analysis
Inês Pinto, Winnie Ng Picoto
Journal of Business Research (2017) Vol. 89, pp. 258-264
Open Access | Times Cited: 32
A Strategic Approach to Global Financial Crisis in Banking Sector
Hasan Di̇nçer, Ümit Hacıoğlu, Serhat Yüksel
International Journal of Sustainable Economies Management (2017) Vol. 6, Iss. 1, pp. 1-21
Closed Access | Times Cited: 29
Risk Assessment and Earning Management in Banking of Indonesia: Corporate Governance Mechanisms
Trinandari Prasetya Nugrahanti
GATR Global Journal of Business Social Sciences Review (2016) Vol. 4, Iss. 1, pp. 01-07
Closed Access | Times Cited: 28
The Amendment of IAS 39
Mari Paananen, Annelies Renders, Kim M. Shima
Journal of Accounting Auditing & Finance (2011) Vol. 27, Iss. 2, pp. 208-235
Closed Access | Times Cited: 29
Earnings baths by CEOs during turnovers: empirical evidence from German savings banks
Sven Bornemann, Thomas Kick, Andreas Pfingsten, et al.
Journal of Banking & Finance (2015) Vol. 53, pp. 188-201
Closed Access | Times Cited: 28
CFO gender and financial reporting transparency in banks
Mohamed Janahi, Yuval Millo, Georgios Voulgaris
European Journal of Finance (2020) Vol. 27, Iss. 3, pp. 199-221
Open Access | Times Cited: 23
Loan loss provisions and income smoothing – Do shareholders matter?
Dorota Skała
International Review of Financial Analysis (2021) Vol. 78, pp. 101909-101909
Open Access | Times Cited: 19
The role of Loan Loss Provisions in income inequality: Evidence from a sample of banking institutions
Nicholas Apergis
Journal of Financial Stability (2024) Vol. 73, pp. 101299-101299
Closed Access | Times Cited: 2

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