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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:

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

Showing 1-25 of 51 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
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
What Drives Heterogeneity of Cyclicality of Loan-Loss Provisions in the EU?
Małgorzata Olszak, Mateusz Pipień, Iwona Kowalska, et al.
Journal of Financial Services Research (2016) Vol. 51, Iss. 1, pp. 55-96
Closed Access | Times Cited: 85
Prudential supervisors’ independence and income smoothing in European banks
Beatriz García Osma, Araceli Mora Enguídanos, Luis Porcuna-Enguix
Journal of Banking & Finance (2019) Vol. 102, pp. 156-176
Open Access | Times Cited: 63
Bank income smoothing, institutions and corruption
Peterson K Ozili
Research in International Business and Finance (2019) Vol. 49, pp. 82-99
Open Access | Times Cited: 46
How does monetary policy shock affect banks' loan loss provisioning behavior? Evidence from Chinese commercial banks
Yong Ma, Hao Lan
China Economic Review (2025), pp. 102395-102395
Closed Access
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
Macroprudential policy instruments and procyclicality of loan-loss provisions – Cross-country evidence
Małgorzata Olszak, Sylwia Roszkowska, Iwona Kowalska
Journal of International Financial Markets Institutions and Money (2018) Vol. 54, pp. 228-257
Closed Access | Times Cited: 36
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
Bank earnings smoothing during mandatory IFRS adoption in Nigeria
Peterson K Ozili, Erick Rading Outa
African Journal of Economic and Management Studies (2018) Vol. 10, Iss. 1, pp. 32-47
Open Access | Times Cited: 31
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
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
Big 4 auditors, bank earnings management and financial crisis in Africa
Peterson K Ozili
Journal of financial reporting & accounting (2021) Vol. 20, Iss. 2, pp. 215-232
Open Access | Times Cited: 16
Loan-loss provisions, earnings management, and capital management by Russian banks: the impact of changes in banking regulation and oversight
Egor D. Nikulin, Jeff Downing
Eurasian Economic Review (2020) Vol. 11, Iss. 4, pp. 659-677
Closed Access | Times Cited: 13
Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Albulena Shala, Peterson K Ozili, Skënder Ahmeti
Journal of Economics Finance and Administrative Science (2023) Vol. 29, Iss. 57, pp. 5-20
Open Access | Times Cited: 4
Determinants of bank income smoothing using loan loss provisions in the United Kingdom
Peterson K Ozili
Journal of economic and administrative sciences. (2022) Vol. 40, Iss. 3, pp. 641-657
Open Access | Times Cited: 7
Bank-type specific determinants of sensitivity of loan-loss provisions to business cycle
Małgorzata Olszak, Patrycja Chodnicka-Jaworska, Iwona Kowalska, et al.
European Journal of Finance (2018) Vol. 24, Iss. 17, pp. 1672-1698
Closed Access | Times Cited: 9
Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?
Anwar Anwar, Gunawan Gunawan
Point of View Research Accounting and Auditing (2020) Vol. 1, Iss. 3, pp. 49-56
Open Access | Times Cited: 8
Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria
Peterson K Ozili, Erick Rading Outa
SSRN Electronic Journal (2018)
Open Access | Times Cited: 8
El impacto de la última gran crisis financiera sobre el comportamiento procíclico de los bancos Europeos: un punto de inflexión
Luis Porcuna-Enguix
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad (2018) Vol. 47, Iss. 4, pp. 533-578
Closed Access | Times Cited: 6
Shareholder shocks and loan loss provisions in Central European banks
Dorota Skała
Journal of International Financial Markets Institutions and Money (2020) Vol. 69, pp. 101244-101244
Closed Access | Times Cited: 5
Impact of Earnings Variability and Regulatory Measures on Income Smoothening in Islamic Banks : Evidence from an Emerging Market
Amina Malik, Babar Zaheer Butt, Shahab Ud Din, et al.
Pénzügyi Szemle = Public Finance Quarterly (2020) Vol. 65, Iss. 3, pp. 397-410
Open Access | Times Cited: 5
Cost Efficiency Determinants: Evidence from the Canadian Banking Industry
Abayomi Oredegbe
International Journal of Business and Management (2019) Vol. 15, Iss. 1, pp. 86-86
Open Access | Times Cited: 4
Influência da Folga Financeira no Gerenciamento de Resultados nas Cooperativas de Crédito Brasileiras
Ramon Rodrigues dos Santos, Joséte Florêncio dos Santos
Revista de Educação e Pesquisa em Contabilidade (REPeC) (2020) Vol. 14, Iss. 4
Open Access | Times Cited: 4
Prudential Supervisorss Independence and Income Smoothing in European Banks
Beatriz García Osma, Araceli Mora Enguídanos, Luis Porcuna-Enguix
SSRN Electronic Journal (2018)
Closed Access | Times Cited: 4
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