Open Access Helper

OpenAlex Citation Counts

OpenAlex Citations Logo

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:

Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
Robert M. Bushman, Christopher D. Williams
Journal of Accounting and Economics (2012) Vol. 54, Iss. 1, pp. 1-18
Closed Access | Times Cited: 625

Showing 1-25 of 625 citing articles:

Financial accounting in the banking industry: A review of the empirical literature
Anne Beatty, Scott Liao
Journal of Accounting and Economics (2014) Vol. 58, Iss. 2-3, pp. 339-383
Closed Access | Times Cited: 558
Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry
Kiridaran Kanagaretnam, Chee Yeow Lim, Gerald J. Lobo
The Accounting Review (2013) Vol. 89, Iss. 3, pp. 1115-1149
Open Access | Times Cited: 304
Banks’ Financial Reporting and Financial System Stability
Viral V. Acharya, Stephen G. Ryan
Journal of Accounting Research (2016) Vol. 54, Iss. 2, pp. 277-340
Closed Access | Times Cited: 300
Delayed Expected Loss Recognition and the Risk Profile of Banks
Robert M. Bushman, Christopher D. Williams
Journal of Accounting Research (2015) Vol. 53, Iss. 3, pp. 511-553
Open Access | Times Cited: 270
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
Chandra Kanodia, Haresh Sapra
Journal of Accounting Research (2016) Vol. 54, Iss. 2, pp. 623-676
Closed Access | Times Cited: 257
Do ESG scores effect bank risk taking and value? Evidence from European banks
Caterina Di Tommaso, John Thornton
Corporate Social Responsibility and Environmental Management (2020) Vol. 27, Iss. 5, pp. 2286-2298
Open Access | Times Cited: 222
Journal of Financial Services Research
Sabur Mollah, Omar Al Farooque, Asma Mobarek, et al.
Journal of Financial Services Research (2013)
Open Access | Times Cited: 210
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis
Karthik Balakrishnan, Ross L. Watts, Luo Zuo
Journal of Business Finance & Accounting (2016) Vol. 43, Iss. 5-6, pp. 513-542
Open Access | Times Cited: 190
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
Competition and Bank Opacity
Liangliang Jiang, Ross Levine, Chen Lin
Review of Financial Studies (2016) Vol. 29, Iss. 7, pp. 1911-1942
Closed Access | Times Cited: 183
The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability
Zoltán Novotny‐Farkas
Accounting in Europe (2016) Vol. 13, Iss. 2, pp. 197-227
Open Access | Times Cited: 160
Bank Competition: Measurement, Decision‐Making, and Risk‐Taking
Robert M. Bushman, Bradley E. Hendricks, Christopher D. Williams
Journal of Accounting Research (2016) Vol. 54, Iss. 3, pp. 777-826
Closed Access | Times Cited: 142
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
National culture and bank risk-taking
Stella Mourouzidou-Damtsa, Andreas Milidonis, Konstantinos Stathopoulos
Journal of Financial Stability (2017) Vol. 40, pp. 132-143
Open Access | Times Cited: 133
The implications of research on accounting conservatism for accounting standard setting
Araceli Mora Enguídanos, Martin Walker
Accounting and Business Research (2015) Vol. 45, Iss. 5, pp. 620-650
Open Access | Times Cited: 129
The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
Brian Bratten, Lisa Milici Gaynor, Linda S. McDaniel, et al.
SSRN Electronic Journal (2012)
Closed Access | Times Cited: 129
Effects of international institutional factors on earnings quality of banks
Kiridaran Kanagaretnam, Chee Yeow Lim, Gerald J. Lobo
Journal of Banking & Finance (2013) Vol. 39, pp. 87-106
Open Access | Times Cited: 127
Thoughts on financial accounting and the banking industry
Robert M. Bushman
Journal of Accounting and Economics (2014) Vol. 58, Iss. 2-3, pp. 384-395
Closed Access | Times Cited: 121
Do loan loss reserves behave like capital? Evidence from recent bank failures
Jeffrey Ng, Sugata Roychowdhury
Review of Accounting Studies (2014) Vol. 19, Iss. 3, pp. 1234-1279
Open Access | Times Cited: 121
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
Corruption in bank lending: The role of timely loan loss recognition
Brian Akins, Yiwei Dou, Jeffrey Ng
Journal of Accounting and Economics (2016) Vol. 63, Iss. 2-3, pp. 454-478
Closed Access | Times Cited: 109
Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World
Woo‐Jong Lee, Jeffrey Pittman, Walid Saffar
Contemporary Accounting Research (2019) Vol. 37, Iss. 2, pp. 1107-1139
Closed Access | Times Cited: 108
Cross-Country Evidence on the Relationship between Societal Trust and Risk-Taking by Banks
Kiridaran Kanagaretnam, Gerald J. Lobo, Chong Wang, et al.
Journal of Financial and Quantitative Analysis (2018) Vol. 54, Iss. 1, pp. 275-301
Open Access | Times Cited: 107
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 effects of bank regulators and external auditors on loan loss provisions
Allison Nicoletti
Journal of Accounting and Economics (2018) Vol. 66, Iss. 1, pp. 244-265
Closed Access | Times Cited: 97
Page 1 - Next Page

Scroll to top