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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:

Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions
Marina Balboa, Germán López‐Espinosa, Antonio Rubia
Journal of Banking & Finance (2013) Vol. 37, Iss. 12, pp. 5186-5207
Open Access | Times Cited: 70

Showing 1-25 of 70 citing articles:

Non-performing loans, moral hazard and regulation of the Chinese commercial banking system
Dayong Zhang, Jing Cai, David Dickinson, et al.
Journal of Banking & Finance (2015) Vol. 63, pp. 48-60
Open Access | Times Cited: 271
The effects of enterprise digital transformation on low-carbon urban development: Empirical evidence from China
Yan Long, Liangcan Liu, Bing Yang
Technological Forecasting and Social Change (2024) Vol. 201, pp. 123259-123259
Closed Access | Times Cited: 18
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
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
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 impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region
Hounaida Mersni, Hakim Ben Othman
Journal of Islamic accounting and business research (2016) Vol. 7, Iss. 4, pp. 318-348
Closed Access | Times Cited: 101
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
Profit shifting and tax response of multinational banks
Julia Merz, Michael Overesch
Journal of Banking & Finance (2016) Vol. 68, pp. 57-68
Closed Access | Times Cited: 62
Local governments' economic growth target pressure and bank loan loss provision: Evidence from China
Meixu Ren, Konglin Ke, Xin Yu, et al.
International Review of Economics & Finance (2023) Vol. 87, pp. 1-14
Closed Access | Times Cited: 17
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
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
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
Discretionary provisioning practices among Western European banks
Peterson K Ozili
Journal of Financial Economic Policy (2017) Vol. 9, Iss. 1, pp. 109-118
Open Access | Times Cited: 38
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
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
Get advanced or retreat: well-informed board and bank risk-taking
Asif Saeed, Komal Kamran, Thanarerk Thanakijsombat, et al.
Review of Accounting and Finance (2024) Vol. 23, Iss. 4, pp. 537-555
Closed Access | Times Cited: 2
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
Financial markets development, business cycles, and bank risk in South America
Chaiporn Vithessonthi, Jittima Tongurai
Research in International Business and Finance (2015) Vol. 36, pp. 472-484
Closed Access | Times Cited: 22
Earning management in Brazilian financial institutions
Adriana Bruscato Bortoluzzo, Hsia Hua Sheng, Ana Luiza Porto Gomes
Revista de Administração (2016), pp. 182-197
Open Access | Times Cited: 21
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
Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality
Jamal Abu-Serdaneh
Journal of financial reporting & accounting (2018) Vol. 16, Iss. 4, pp. 677-693
Closed Access | Times Cited: 16
China’s anti-corruption campaign and bank loan loss provisions: Evidence from a quasi-natural experiment
Yunqing Tao
Economics Letters (2020) Vol. 196, pp. 109505-109505
Closed Access | Times Cited: 14
Impact of IAS 39 reclassification on income smoothing by European banks
Peterson K Ozili
Journal of financial reporting & accounting (2019) Vol. 17, Iss. 3, pp. 537-553
Open Access | Times Cited: 15
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
Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria
Peterson K Ozili
SSRN Electronic Journal (2014)
Open Access | Times Cited: 13
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