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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 Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence
Romain Oberson
European Accounting Review (2021) Vol. 30, Iss. 5, pp. 959-987
Closed Access | Times Cited: 31

Showing 1-25 of 31 citing articles:

The informational relevance of IFRS 9 adoption: emerging market evidence
Daniel Taylor, Isaac S. Awuye, Eunice Yaa Cudjoe, et al.
Journal of Accounting Literature (2025)
Closed Access
Estimating Normal Loan Loss Provisions under the ECL model
Daniel Dejuán-Bitriá, Javier Gómez Biscarri
(2025)
Closed Access
A global snapshot on the cyclicality of provisions: unveiling IFRS 9’s impact
Oren Mooneeapen, Phillip de Jager
Journal of Banking Regulation (2025)
Closed Access
Does Forward-Looking Accounting Improve Bank Asset Quality?
Sherif Elashmawy, Juha‐Pekka Kallunki
Accounting in Europe (2025), pp. 1-30
Open Access
IFRS 9, banking risk and COVID-19: Evidence from Europe
Yadira Salazar, Paloma Merello, Ana Zorio‐Grima
Finance research letters (2023) Vol. 56, pp. 104130-104130
Open Access | Times Cited: 10
The impact of IFRS 9, liquidity risk, credit risk, and capital on banks’ performance
Sajedah Eyalsalman, Khaled Alzubi, Zyad Marashdeh
Journal of Governance and Regulation (2024) Vol. 13, Iss. 1, special Issue, pp. 396-404
Open Access | Times Cited: 3
Over half a decade into the adoption of IFRS 9: a systematic literature review
Isaac S. Awuye, Daniel Taylor
Journal of Accounting Literature (2024)
Closed Access | Times Cited: 3
Financial reporting quality of financial institutions: Literature review
Ahmed Mahdi Sahi, Alaa Mahdi Sahi, Alhamzah F. Abbas, et al.
Cogent Business & Management (2022) Vol. 9, Iss. 1
Open Access | Times Cited: 15
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9
Ning Du, Alessandra Allini, Marco Maffei
Accounting and Business Research (2022) Vol. 53, Iss. 6, pp. 699-722
Closed Access | Times Cited: 12
Shifting from the incurred to the expected credit loss model and stock price crash risk
Qinglu Jin, Sirui Wu
Journal of Accounting and Public Policy (2022) Vol. 42, Iss. 2, pp. 107014-107014
Closed Access | Times Cited: 11
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
From fears to recession? Time‐frequency risk contagion among stock and credit default swap markets during the COVID pandemic
Pengxiang Zhai, Fei Wu, Qiang Ji, et al.
International Journal of Finance & Economics (2022) Vol. 29, Iss. 1, pp. 551-580
Closed Access | Times Cited: 10
Value relevance of IFRS 9: The influence of country factors and heterogeneous strengths in the European banking sector
Annamaria Zampella, Luca Ferri
Journal of International Financial Management and Accounting (2023)
Open Access | Times Cited: 4
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
Jannis Bischof, Daniel Foos, Jan Riepe
European Accounting Review (2023), pp. 1-31
Open Access | Times Cited: 4
The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe
Ildikó Dékán Tamásné Orbán, Oday Tamimi
Australasian Accounting Business and Finance Journal (2023) Vol. 17, Iss. 4, pp. 21-36
Open Access | Times Cited: 2
The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches
Murad Abuaddous
Journal of Islamic accounting and business research (2023)
Closed Access | Times Cited: 2
Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition
Abiot Tessema
Accounting in Europe (2023) Vol. 21, Iss. 1, pp. 101-121
Closed Access | Times Cited: 2
The impact of IFRS 9 on the cyclicality of loan loss provisions
S Erwin Hansen, Michel Charifzadeh, Tim Alexander Herberger
Journal of Corporate Accounting & Finance (2023) Vol. 35, Iss. 2, pp. 37-49
Open Access | Times Cited: 2
Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9
Edgar Löw, Marc Erkelenz
Australian Accounting Review (2022) Vol. 32, Iss. 4, pp. 440-459
Open Access | Times Cited: 4
The Impact of Applied of IFRS (9) Standard on the Financial Performance of Jordanian Commercial Banks in Light of the Corona Pandemic
Ibraheem Jodeh, Ali R. Y. Khalaf
Lecture notes in networks and systems (2022), pp. 1000-1010
Closed Access | Times Cited: 3
Current Expected Credit Loss (CECL) Model and Analyst Forecasts
Samuel B. Bonsall, Brent Schmidt, Biqin Xie
SSRN Electronic Journal (2022)
Closed Access | Times Cited: 3
Challenges and economic consequences of IFRS 9: evidence from China
Savannah Guo, Beilei Mei, Yanchao Rao, et al.
Journal of Accounting Literature (2023)
Closed Access | Times Cited: 1
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
Jannis Bischof, Daniel Foos, Jan Riepe
SSRN Electronic Journal (2023)
Open Access
IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries
Evy Rahman Utami, Sumiyana Sumiyana, Zuni Barokah, et al.
Journal of financial reporting & accounting (2023)
Closed Access
Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)
Marlon Manya, Miryam de la Concepción González Rabanal
Ilomata International Journal of Tax and Accounting (2023) Vol. 4, Iss. 2, pp. 324-340
Open Access
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