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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:

Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes
Daniel Pérez, Vicente Salas Fumás, Jesús Saurina
European Accounting Review (2008) Vol. 17, Iss. 3, pp. 423-445
Open Access | Times Cited: 188

Showing 1-25 of 188 citing articles:

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
Mandatory IFRS Adoption and Accounting Quality of European Banks
Günther Gebhardt, Zoltán Novotny‐Farkas
Journal of Business Finance & Accounting (2011) Vol. 38, Iss. 3-4, pp. 289-333
Closed Access | Times Cited: 257
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
Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks
Stergios Leventis, Panagiotis Dimitropoulos, Asokan Anandarajan
Journal of Financial Services Research (2010) Vol. 40, Iss. 1-2, pp. 103-122
Closed Access | Times Cited: 232
Mitigating the pro-cyclicality of Basel II
Rafael Repullo, Jesús Saurina, Carlos Trucharte
Economic Policy (2010) Vol. 25, Iss. 64, pp. 659-702
Open Access | Times Cited: 158
Earnings and capital management and signaling: the use of loan-loss provisions by European banks
Domenico Curcio, Iftekhar Hasan
European Journal of Finance (2013) Vol. 21, Iss. 1, pp. 26-50
Closed Access | Times Cited: 150
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
Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks
Omneya Abdelsalam, Panagiotis Dimitropoulos, Marwa Elnahass, et al.
Journal of Economic Behavior & Organization (2016) Vol. 132, pp. 155-173
Open Access | Times Cited: 130
Bank earnings and regulatory capital management using available for sale securities
Mary E. Barth, Javier Gómez Biscarri, Ron Kasznik, et al.
Review of Accounting Studies (2017) Vol. 22, Iss. 4, pp. 1761-1792
Closed Access | Times Cited: 122
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
Fiscal Deficits, Bank Credit Risk, and Loan-Loss Provisions
Felipe Bastos G. Silva
Journal of Financial and Quantitative Analysis (2020) Vol. 56, Iss. 5, pp. 1537-1589
Open Access | Times Cited: 70
Government Guarantees and Banks’ Income Smoothing
Manuela Dantas, Kenneth J. Merkley, Felipe Bastos G. Silva
Journal of Financial Services Research (2023) Vol. 63, Iss. 2, pp. 123-173
Closed Access | Times Cited: 33
Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking
Robert M. Bushman, Christopher D. Williams
SSRN Electronic Journal (2011)
Closed Access | Times Cited: 100
Do Islamic banks use loan loss provisions to smooth their results?
Neila Boulila Taktak, Sarra Ben Slama Zouari, Abdelkader Boudriga
Journal of Islamic accounting and business research (2010) Vol. 1, Iss. 2, pp. 114-127
Closed Access | Times Cited: 99
Provisioning rules and bank lending: A theoretical model
Vincent Bouvatier, Lætitia Lepetit
Journal of Financial Stability (2011) Vol. 8, Iss. 1, pp. 25-31
Open Access | Times Cited: 85
The role of corporate governance in earnings management: experience from US banks
Stergios Leventis, Panagiotis Dimitropoulos
Journal of Applied Accounting Research (2012) Vol. 13, Iss. 2, pp. 161-177
Closed Access | Times Cited: 82
Loan Loss Provisioning Rules, Procyclicality, and Financial Volatility
Pierre‐Richard Agénor, Roy Zilberman
Journal of Banking & Finance (2015) Vol. 61, pp. 301-315
Open Access | Times Cited: 67
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
Effect of the Basel Accord capital requirements on the loan-loss provisioning practices of Australian banks
J. R. Cummings, Kassim Jahn Durrani
Journal of Banking & Finance (2016) Vol. 67, pp. 23-36
Closed Access | Times Cited: 63
Bank accounting conservatism and capital management
Raffaela Casciello, Marco Maffei, Fiorenza Meucci
Journal of Applied Accounting Research (2025)
Closed Access
Emerging themes in banking: Recent literature and directions for future research
John O. S. Wilson, Barbara Casu, Claudia Girardone, et al.
The British Accounting Review (2010) Vol. 42, Iss. 3, pp. 153-169
Closed Access | Times Cited: 84
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
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
Loan Loss Provisioning Practices of Asian Banks
Frank Packer, Haibin Zhu
SSRN Electronic Journal (2012)
Closed Access | Times Cited: 59
Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan‐Loss Provisions in Central European Banks
Dorota Skała
International Finance (2015) Vol. 18, Iss. 1, pp. 25-46
Closed Access | Times Cited: 51
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