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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:

Financial crisis and international supervision: New evidence on the discretionary use of loan loss provisions at Euro Area commercial banks
Domenico Curcio, Antonio De Simone, Angela Gallo
The British Accounting Review (2016) Vol. 49, Iss. 2, pp. 181-193
Open Access | Times Cited: 60

Showing 1-25 of 60 citing articles:

Bank loan loss provisions research: A review
Peterson K Ozili, Erick Rading Outa
Borsa Istanbul Review (2017) Vol. 17, Iss. 3, pp. 144-163
Open Access | Times Cited: 136
Income smoothing among European systemic and non-systemic banks
Ozili K. Peterson, Thankom Arun
The British Accounting Review (2018) Vol. 50, Iss. 5, pp. 539-558
Open Access | Times Cited: 102
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
Sarit Biswas, Sharad Nath Bhattacharya, Justin Yiqiang Jin, et al.
China Accounting and Finance Review (2024) Vol. 26, Iss. 1, pp. 76-101
Open Access | Times Cited: 5
Bank accounting conservatism and capital management
Raffaela Casciello, Marco Maffei, Fiorenza Meucci
Journal of Applied Accounting Research (2025)
Closed Access
The global financial crisis, the EMU sovereign debt crisis and international financial regulation: lessons from a systematic literature review
Samira Meier, Miguel Rodriguez Gonzalez, Frederik Kunze
International Review of Law and Economics (2020) Vol. 65, pp. 105945-105945
Closed Access | Times Cited: 40
Earnings management by banks through loan loss provisioning during downturns
Alessandra Allini, Martina Prisco, David A. Ziebart, et al.
Journal of Accounting and Public Policy (2025) Vol. 50, pp. 107282-107282
Closed Access
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
Corporate governance, foreign direct investment, and bank income smoothing in African countries
Inês Pinto, Cristina Gaio, Tiago Gonçalves
International Journal of Emerging Markets (2019) Vol. 15, Iss. 4, pp. 670-690
Closed Access | Times Cited: 34
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
Minyue Dong, Romain Oberson
Accounting and Business Research (2021) Vol. 52, Iss. 6, pp. 641-679
Open Access | Times Cited: 26
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
Ownership structure and bank performance in EU-15 countries
Carlo Migliardo, Antonio Fabio Forgione
Corporate Governance (2018) Vol. 18, Iss. 3, pp. 509-530
Closed Access | Times Cited: 25
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
The market reaction to debt announcements: UK evidence surrounding the global financial crisis
Andrew Marshall, Laura McCann, Patrick McColgan
The British Accounting Review (2018) Vol. 51, Iss. 1, pp. 92-109
Open Access | Times Cited: 23
European bank loan loss provisioning and technological innovative progress
Richard Simper, Aristeidis Dadoukis, Cormac Bryce
International Review of Financial Analysis (2019) Vol. 63, pp. 119-130
Open Access | Times Cited: 20
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Ashish Pandey, Abhinava Tripathi, Kousik Guhathakurta
Finance research letters (2021) Vol. 44, pp. 102068-102068
Closed Access | Times Cited: 16
IFRS 9, earnings management and capital management by European banks
Mohammadmahdi Norouzpour, Egor D. Nikulin, Jeff Downing
Journal of financial reporting & accounting (2023)
Closed 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
How do auditor attributes affect bank earnings management? Evidence from Africa
Yosra Mnif, Imen Slimi
Journal of Accounting in Emerging Economies (2023) Vol. 14, Iss. 4, pp. 819-854
Closed Access | Times Cited: 6
Quantifying the sources of volatility in the IFRS 9 impairments
Yolanda S. Stander
South African Journal of Accounting Research (2021) Vol. 35, Iss. 3, pp. 191-218
Closed Access | Times Cited: 14
Bank executive pay limits and discretionary loan loss provisions: Evidence from China
Xiaohui Hou, Bo Wang, Jiale Lian, et al.
Research in International Business and Finance (2021) Vol. 58, pp. 101427-101427
Closed Access | Times Cited: 12
Central bank digital currency and bank earnings management using loan loss provisions
Peterson K Ozili
Digital Policy Regulation and Governance (2023) Vol. 25, Iss. 3, pp. 206-220
Open Access | Times Cited: 4
Regulatory changes and loan loss provisions management by Chinese banks
Li Chen, David Emanuel, Lina Z. Li, et al.
Journal of Accounting in Emerging Economies (2021) Vol. 11, Iss. 4, pp. 651-675
Open Access | Times Cited: 11
Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Albulena Shala, Peterson K Ozili, Skënder Ahmeti
Journal of Economics Finance and Administrative Science (2023) Vol. 29, Iss. 57, pp. 5-20
Open Access | Times Cited: 4
Bank Loan Loss Provisions Research: A Review
Peterson K Ozili, Erick Rading Outa
SSRN Electronic Journal (2017)
Open Access | Times Cited: 12
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