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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:

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

Showing 1-25 of 99 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
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
Profit distribution management by Islamic banks: An empirical investigation
Sayd Farook, M. Kabir Hassan, Greg Clinch
The Quarterly Review of Economics and Finance (2012) Vol. 52, Iss. 3, pp. 333-347
Closed Access | Times Cited: 91
Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region
Naima Lassoued, Mouna Ben Rejeb Attia, Houda Sassi
Journal of International Accounting Auditing and Taxation (2017) Vol. 30, pp. 85-105
Closed Access | Times Cited: 85
The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region
Hakim Ben Othman, Hounaida Mersni
Studies in Economics and Finance (2014) Vol. 31, Iss. 1, pp. 106-128
Closed Access | Times Cited: 81
Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks
Mohamed Chakib Kolsi, Rihab Grassa
International Journal of Islamic and Middle Eastern Finance and Management (2017) Vol. 10, Iss. 1, pp. 2-23
Closed Access | Times Cited: 71
The impact of corporate governance and agency effect on earnings management – A test of the dual banking system
Nafis Alam, Jayalakshmy Ramachandran, Aisha Homy Nahomy
Research in International Business and Finance (2020) Vol. 54, pp. 101242-101242
Closed Access | Times Cited: 66
Audit committee attributes and real earnings management of Islamic banks
Sulaiman Musa, Masairol Masri, Mahani Hamdan
Journal of Islamic accounting and business research (2025)
Closed Access
The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks
Fekri Ali Shawtari, Buerhan Saiti, Shaikh Hamzah Abdul Razak, et al.
Borsa Istanbul Review (2015) Vol. 15, Iss. 4, pp. 272-282
Open Access | Times Cited: 52
Capital and Earnings Management: Evidence from Alternative Banking Business Models
Marwa Elnahass, Marwan Izzeldin, G. R. Steele
The International Journal of Accounting (2018) Vol. 53, Iss. 1, pp. 20-32
Open Access | Times Cited: 50
Earnings management and internal governance mechanisms: The role of religiosity
Marwa Elnahass, Aly Salama, Noora Yusuf
Research in International Business and Finance (2021) Vol. 59, pp. 101565-101565
Open Access | Times Cited: 35
Non-restrictive investments under Islamic bank governance: a comparative study of Gulf Cooperative Council and Southeast Asian banks
Samira Haddou, Sawssen Mkhinini
Journal of Islamic accounting and business research (2025)
Closed Access
A structural model of “alpha” for the capital adequacy ratios of Islamic banks
Kenneth Baldwin, Maryam Alhalboni, Mohamad Husam Helmi
Journal of International Financial Markets Institutions and Money (2018) Vol. 60, pp. 267-283
Open Access | Times Cited: 36
Role of fintech in credit risk management: an analysis of Islamic banks in Indonesia, Malaysia, UAE and Pakistan
Syed Alamdar Ali Shah, Bayu Arie Fianto, Asad Ejaz Sheikh, et al.
Journal of Science and Technology Policy Management (2023) Vol. 14, Iss. 6, pp. 1128-1154
Closed Access | Times Cited: 10
Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets
Mohd Haniff Zainuldin, Tze Kiat Lui
Pacific-Basin Finance Journal (2018) Vol. 62, pp. 101044-101044
Closed Access | Times Cited: 28
The relationship between internal control and credit risk – The case of commercial banks in Vietnam
Kim Quoc Trung Nguyen
Cogent Business & Management (2021) Vol. 8, Iss. 1
Open Access | Times Cited: 20
A critique on accounting for the mudarabah contract
Muhannad Atmeh, Abdul Hadi Ramadan
Journal of Islamic accounting and business research (2012) Vol. 3, Iss. 1, pp. 7-19
Closed Access | Times Cited: 31
Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective
Wasim Al-Shattarat, Muhannad Atmeh
Journal of financial reporting & accounting (2016) Vol. 14, Iss. 1, pp. 30-48
Closed Access | Times Cited: 23
The influence of earnings management on bank efficiency: the case of frontier markets
Wil Martens, Prem Yapa, Maryam Safari, et al.
Heliyon (2021) Vol. 7, Iss. 10, pp. e08232-e08232
Open Access | Times Cited: 19
Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia
Muhammad Taufik
Journal of Financial Crime (2022) Vol. 30, Iss. 3, pp. 677-701
Closed Access | Times Cited: 12
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
Determinants of loan loss provisions of commercial banks in Malaysia
Mohd Yaziz Bin Mohd Isa, Yap Voon Choong, David Yong Gun Fie, et al.
Journal of financial reporting & accounting (2018) Vol. 16, Iss. 1, pp. 24-48
Closed Access | Times Cited: 23
MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH
Tulus Suryanto
KINERJA (2017) Vol. 18, Iss. 1, pp. 90-100
Open Access | Times Cited: 21
The Procyclicality of Loan Loss Provisions in Islamic Banks
Wahyoe Soedarmono, Sigid Eko Pramono, Amine Tarazi
SSRN Electronic Journal (2016)
Open Access | Times Cited: 21
The nature of smoothing returns practices: the case of Islamic banks
Neila Boulila Taktak
Journal of Islamic accounting and business research (2011) Vol. 2, Iss. 2, pp. 142-152
Closed Access | Times Cited: 22
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