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:

Bank earnings and regulatory capital management using available for sale securities
Mary E. Barth, Javier Gómez Biscarri, Ron Kasznik, et al.
Review of Accounting Studies (2017) Vol. 22, Iss. 4, pp. 1761-1792
Closed Access | Times Cited: 122

Showing 1-25 of 122 citing articles:

Women on boards and bank earnings management: From zero to hero
Yaoyao Fan, Yuxiang Jiang, Xuezhi Zhang, et al.
Journal of Banking & Finance (2019) Vol. 107, pp. 105607-105607
Closed Access | Times Cited: 184

Policy uncertainty and loan loss provisions in the banking industry
Jeffrey Ng, Walid Saffar, Janus Jian Zhang
Review of Accounting Studies (2020) Vol. 25, Iss. 2, pp. 726-777
Closed Access | Times Cited: 120

Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
Jannis Bischof, Christian Laux, Christian Leuz
Journal of Financial Economics (2021) Vol. 141, Iss. 3, pp. 1188-1217
Open Access | Times Cited: 96

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence
Germán López‐Espinosa, Gaizka Ormazábal, Yuki Sakasai
Journal of Accounting Research (2021) Vol. 59, Iss. 3, pp. 757-804
Closed Access | Times Cited: 58

Government Guarantees and Banks’ Income Smoothing
Manuela Dantas, Kenneth J. Merkley, Felipe Bastos G. Silva
Journal of Financial Services Research (2023) Vol. 63, Iss. 2, pp. 123-173
Closed Access | Times Cited: 33

Bank capital regulation and risk after the Global Financial Crisis
Deniz Anginer, Ata Can Bertay, Robert Cull, et al.
Journal of Financial Stability (2021) Vol. 74, pp. 100891-100891
Open Access | Times Cited: 46

Board diversity, female executives and stock liquidity: evidence from opposing cycles in the USA
Mohamad Hassan Shahrour, Ryan Lemand, Michal Wojewodzki
Review of Accounting and Finance (2024) Vol. 23, Iss. 5, pp. 581-597
Closed Access | Times Cited: 5

Other comprehensive income volatility and bank risk
Su Yang, Junrui Zhang, Hong Zhao, et al.
Journal of International Financial Markets Institutions and Money (2025) Vol. 99, pp. 102115-102115
Closed Access

Bank accounting conservatism and capital management
Raffaela Casciello, Marco Maffei, Fiorenza Meucci
Journal of Applied Accounting Research (2025)
Closed Access

Bank Accounting, Bank Regulation, and Capital Requirements: A Review
Martien Lubberink
˜The œInternational journal of accounting/International journal of accounting (2025)
Closed Access

Bank income smoothing, institutions and corruption
Peterson K Ozili
Research in International Business and Finance (2019) Vol. 49, pp. 82-99
Open Access | Times Cited: 46

Does fair value accounting affect how banks convey information about future performance? Evidence from SFAS 115
Jonathan Black, Thomas A. Godwin, David G. Harris
Review of Quantitative Finance and Accounting (2025)
Open Access

Does a more prominent presentation format improve information usefulness?
Ruicong Huang, Ming Liu, Feng Tang, et al.
The British Accounting Review (2025), pp. 101640-101640
Closed Access

Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision
Brian Bratten, Monika Causholli, Linda A. Myers
Journal of Accounting Auditing & Finance (2017) Vol. 35, Iss. 2, pp. 318-348
Closed Access | Times Cited: 44

Bank earnings management and income smoothing using commission and fee income
Peterson K Ozili
International Journal of Managerial Finance (2017) Vol. 13, Iss. 4, pp. 419-439
Closed Access | Times Cited: 28

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research
Erlend Kvaal, Edgar Löw, Zoltán Novotny‐Farkas, et al.
Accounting in Europe (2023) Vol. 21, Iss. 2, pp. 154-175
Open Access | Times Cited: 8

Reputational risks, value of losses and financial sustainability of commercial banks
Natalia Kunitsyna, Ігор Брітченко, Igor Kunitsyn
Journal of Entrepreneurship and Sustainability Issues (2018) Vol. 5, Iss. 4, pp. 943-955
Open Access | Times Cited: 24

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

Lender Capital Management and Financial Covenant Strictness
Peter R. Demerjian, Edward Owens, Matias Sokolowski
The Accounting Review (2023) Vol. 98, Iss. 6, pp. 149-172
Open Access | Times Cited: 6

Audit committee oversight and bank financial reporting quality
Dimitris K. Chronopoulos, Lemonia M. Rempoutsika, John O. S. Wilson
Journal of Business Finance & Accounting (2023) Vol. 51, Iss. 1-2, pp. 657-687
Open Access | Times Cited: 6

Bank earnings management using commission and fee income
Peterson K Ozili, Erick Rading Outa
Journal of Applied Accounting Research (2019) Vol. 20, Iss. 2, pp. 172-189
Closed Access | Times Cited: 19

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities?
Romain Boulland, Gerald J. Lobo, Luc Paugam
European Accounting Review (2019) Vol. 28, Iss. 5, pp. 819-848
Closed Access | Times Cited: 18

Impact of Regulatory Capital on Risk Taking By Pakistani Banks
Muhammad Sajjad Hussain, Muhammad Muhaizam Musa, Abdelnaser Omran
SEISENSE Journal of Management (2019) Vol. 2, Iss. 2, pp. 94-103
Open Access | Times Cited: 16

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