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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:

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

Showing 1-25 of 100 citing articles:

Do delays in expected loss recognition affect banks' willingness to lend?
Anne Beatty, Scott Liao
Journal of Accounting and Economics (2011) Vol. 52, Iss. 1, pp. 1-20
Open Access | Times Cited: 458
Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism
Xiumin Martin, Sugata Roychowdhury
Journal of Accounting and Economics (2014) Vol. 59, Iss. 1, pp. 80-104
Closed Access | Times Cited: 143
Regulatory Capital Ratios, Loan Loss Provisioning and Pro-Cyclicality
Anne Beatty, Scott Liao
SSRN Electronic Journal (2009)
Closed Access | Times Cited: 76
Measuring Financial Distress of Islamic Banks Under Pandemic and Its Determinants: Random Effect Approach
Siti Amaroh
Deleted Journal (2023) Vol. 12, Iss. 1, pp. 73-88
Open Access | Times Cited: 14
The New Era of Expected Credit Loss Provisioning
Benjamin H Cohen, Gerald A. Edwards
SSRN Electronic Journal (2017)
Closed Access | Times Cited: 44
Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis
Karthik Balakrishnan, Ross L. Watts, Luo Zuo
SSRN Electronic Journal (2011)
Closed Access | Times Cited: 45
Bank Earnings Management Through Loan Loss Provisions: A Double-Edged Sword?
Lars Nordén, Anamaria Stoian
SSRN Electronic Journal (2013)
Open Access | Times Cited: 40
Measuring the Procyclicality of Impairment Accounting Regimes: A Comparison Between IFRS 9 and US GAAP
Alejandro Buesa, Francisco Javier Población García, Javier Tarancón
SSRN Electronic Journal (2020)
Open Access | Times Cited: 27
The impact of banking sector development on economic growth: Comparative analysis of Ukraine and some EU countries
Nadiya Rushchyshyn, Olha Mulska, Юлія НІКОЛЬЧУК, et al.
Investment Management and Financial Innovations (2021) Vol. 18, Iss. 2, pp. 193-208
Open Access | Times Cited: 24
Delayed Expected Loss Recognition and the Risk Profile of Banks
Robert M. Bushman, Christopher D. Williams
SSRN Electronic Journal (2013)
Open Access | Times Cited: 34
Accounting Information Quality, Interbank Competition, and Bank Risk-Taking
Carlos Corona, Lin Nan, Gaoqing Zhang
The Accounting Review (2014) Vol. 90, Iss. 3, pp. 967-985
Closed Access | Times Cited: 34
Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures
Jeffrey Ng, Sugata Roychowdhury
SSRN Electronic Journal (2011)
Open Access | Times Cited: 30
Dynamic Loan Loss Provisioning: Simulations on Effectiveness and Guide to Implementation
Torsten Wezel, Jorge A. Chan-Lau, Francesco Columba
SSRN Electronic Journal (2012)
Open Access | Times Cited: 25
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 Implications of Banks’ Credit Risk Modeling Disclosures for Their Loan Loss Provision Timeliness and Loan Origination Procyclicality
Gauri Bhat, Stephen G. Ryan, Dushyantkumar Vyas
SSRN Electronic Journal (2012)
Closed Access | Times Cited: 21
Corporate Governance and Bank Insolvency Risk: International Evidence
Deniz Anginer, Aslı Demirgüç-Kunt, Harry Huizinga, et al.
World Bank policy research working paper (2014)
Open Access | Times Cited: 19
Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
Brian Bratten, Monika Causholli, Linda A. Myers
SSRN Electronic Journal (2012)
Closed Access | Times Cited: 19
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of the Determinants and Implications of Bankss Loan Loss Accruals
Gauri Bhat, Joshua Lee, Stephen G. Ryan
SSRN Electronic Journal (2014)
Closed Access | Times Cited: 18
Banks' Survival during the Financial Crisis: The Role of Regulatory Reporting Quality
Jeffrey Ng, Tjomme O. Rusticus
SSRN Electronic Journal (2011)
Open Access | Times Cited: 18
Pengaruh Volatilitas Laba, Perataan Laba dan Corporate Governance terhadap Kualitas Laba Bank Syariah dan Konvensional
Rahma Rina Wijayanti, Vera Diyanti
Jurnal Akuntansi dan Investasi (2017) Vol. 18, Iss. 1
Open Access | Times Cited: 16
Thoughts on Financial Accounting and the Banking Industry
Robert M. Bushman
SSRN Electronic Journal (2014)
Closed Access | Times Cited: 15
The Effect of Bank Competition on Accounting Choices, Operational Decisions and Bank Stability: A Text Based Analysis
Robert M. Bushman, Bradley E. Hendricks, Christopher D. Williams
SSRN Electronic Journal (2014)
Closed Access | Times Cited: 14
The Pros and Cons of Regulating Corporate Reporting: A Critical Review of the Arguments
Robert M. Bushman, Wayne R. Landsman
SSRN Electronic Journal (2010)
Closed Access | Times Cited: 16
Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry
Kiridaran Kanagaretnam, Chee Yeow Lim, Gerald J. Lobo
SSRN Electronic Journal (2013)
Open Access | Times Cited: 14
The Debt-Contracting Value of Accounting Numbers, Renegotiation, and Investment Efficiency
Yiwei Dou
SSRN Electronic Journal (2012)
Open Access | Times Cited: 13
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