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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:

The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives
Jan Marton, Emmeli Runesson
The British Accounting Review (2016) Vol. 49, Iss. 2, pp. 162-180
Closed Access | Times Cited: 64

Showing 1-25 of 64 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
The influence of accounting enforcement on earnings quality of banks: Implications of bank regulation and the global financial crisis
Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo, et al.
Journal of Accounting and Public Policy (2018) Vol. 37, Iss. 5, pp. 402-419
Closed Access | Times Cited: 46
Does Forward-Looking Accounting Improve Bank Asset Quality?
Sherif Elashmawy, Juha‐Pekka Kallunki
Accounting in Europe (2025), pp. 1-30
Open 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
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
The effect of IFRS adoption on bank internationalisation
Vincent Tawiah, Babajide Oyewo
International Journal of Finance & Economics (2024)
Open Access | Times Cited: 3
Bank income smoothing in South Africa: role of ownership, IFRS and economic fluctuation
Peterson K Ozili, Erick Rading Outa
International Journal of Emerging Markets (2018) Vol. 13, Iss. 5, pp. 1372-1394
Open Access | Times Cited: 31
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Sami Adwan, Alaa Alhaj-Ismail, Claudia Girardone
Journal of International Accounting Auditing and Taxation (2020) Vol. 39, pp. 100320-100320
Open Access | Times Cited: 24
Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance
Trang Nguyen, Victor Chen, Thu Phuong Ha Nguyen
Information & Management (2021) Vol. 58, Iss. 8, pp. 103534-103534
Closed Access | Times Cited: 19
Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector
Miguel Resende, Carla Carvalho, Cecília Carmo
Journal of risk and financial management (2024) Vol. 17, Iss. 3, pp. 112-112
Open Access | Times Cited: 2
The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance
Berit Hartmann, Jan Marton, Rebecca Söderström
European Accounting Review (2018) Vol. 27, Iss. 5, pp. 845-873
Open Access | Times Cited: 20
Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses
Noor Hashim, Weijia Li, John F. O’Hanlon
Accounting and Business Research (2019) Vol. 49, Iss. 6, pp. 682-725
Open Access | Times Cited: 19
Mandatory IFRS adoption in Europe: effect on the conservative financial reporting
Walid Guermazi, Khamoussi Halioui
Journal of financial reporting & accounting (2018) Vol. 16, Iss. 4, pp. 543-563
Closed Access | Times Cited: 18
IFRS in National Regulatory Space: Insights from Sweden
Berit Hartmann, Jan Marton, Josefin Andersson Sols
Accounting in Europe (2020) Vol. 17, Iss. 3, pp. 367-387
Open Access | Times Cited: 13
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
Evaluating profitability strategies and the determinants of the risk performance of sectoral and banking institutions
Walter Amedzro St‐Hilaire, Patrick Boisselier
Journal of economic and administrative sciences. (2018) Vol. 34, Iss. 3, pp. 174-186
Open Access | Times Cited: 13
Bank loan loss provisioning during election years: cross-country evidence
Peterson K Ozili
International Journal of Managerial Finance (2019) Vol. 16, Iss. 4, pp. 413-431
Open Access | Times Cited: 12
Loan loss provisions and return predictability: A dynamic perspective
Fei Gao, Chu Yeong Lim, Xiumei Liu, et al.
China Journal of Accounting Research (2022) Vol. 15, Iss. 2, pp. 100224-100224
Open Access | Times Cited: 7
Bank Loan Loss Provisions Research: A Review
Peterson K Ozili, Erick Rading Outa
SSRN Electronic Journal (2017)
Open Access | Times Cited: 12
Does the business model influence income smoothing? Evidence from European banks
Costanza Di Fabio
Journal of Applied Accounting Research (2019) Vol. 20, Iss. 3, pp. 311-330
Closed Access | Times Cited: 10
Assessing the Implications of IFRS 9 on Bank Stress Tests
Arndt-Gerrit Kund, Daniel Rugilo
SSRN Electronic Journal (2018)
Closed Access | Times Cited: 10
Is accounting enforcement related to risk-taking in the banking industry?
Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo, et al.
Journal of Financial Stability (2020) Vol. 49, pp. 100758-100758
Open Access | Times Cited: 8
Loan loss provision models in Brazilian banks
Fernando Caio Galdi, André Aroldo Freitas De Moura, Robson França
Meditari Accountancy Research (2021) Vol. 29, Iss. 6, pp. 1473-1491
Closed Access | Times Cited: 8
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters
Noor Hashim, Weijia Li, John F. O’Hanlon
Accounting Horizons (2021) Vol. 36, Iss. 3, pp. 71-102
Closed Access | Times Cited: 6
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