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 for Financial Assets and Financial Liabilities According to IFRS 9
Maria Carmen Huian
Analele ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe economice (2012) Vol. 59, Iss. 1
Open Access | Times Cited: 24

Showing 24 citing articles:

IFRS 9 Benchmarking Test: Too Complicated to Worth Doing It?
POPESCU MARIA – MONICA, Bogdan Ștefan Ionescu
ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH (2019) Vol. 53, Iss. 1/2019, pp. 217-230
Open Access | Times Cited: 11

EXPECTED CREDIT LOSS MODEL BY IFRS 9 AND ITS POSSIBLE EARLY IMPACTS ON EUROPEAN AND TURKISH BANKING SECTOR
Banu Sultanoğlu
Muhasebe Bilim Dünyası Dergisi (2018) Vol. 20, Iss. 3, pp. 476-506
Open Access | Times Cited: 11

Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance
Ildikó Dékán Tamásné Orbán, Oday Tamimi
EUROPEAN RESEARCH STUDIES JOURNAL (2020) Vol. XXIII, Iss. Issue 4, pp. 1259-1277
Open Access | Times Cited: 9

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

IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity
Catarina Proença, Mário Augusto, José Murteira
Accounting and Finance (2024) Vol. 64, Iss. 3, pp. 3137-3155
Closed Access

The implications of IFRS 9 – for Equity Analysts
Neil Eriksson, Niklas Rådström
(2019)
Closed Access | Times Cited: 3

Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange
Agnieszka Judkowiak
EUROPEAN RESEARCH STUDIES JOURNAL (2021) Vol. XXIV, Iss. Special Issue 1, pp. 468-493
Open Access | Times Cited: 3

Application of Professional Judgement in International Financial Reporting Standards
Clement Chiahemba Ajekwe
European Journal of Accounting Auditing and Finance Research (2022) Vol. 10, Iss. 7, pp. 17-30
Open Access | Times Cited: 2



International Journal of Economics and Financial Issues (2018) Vol. 8, Iss. 6
Open Access | Times Cited: 2

THE EFFECT OF IFRS 9 ADOPTION ON LOAN LOSS PROVISIONS
Febriani Cristina Susianti Magdalena, Dwi Martani
ICORE (2021) Vol. 5, Iss. 1
Closed Access | Times Cited: 2

TFRS 9 UYGULAMASININ TÜRK BANKACILIK SEKTÖRÜNDE KARŞILIK AYIRMA DÜZEYİNE ETKİSİ
Ozan GÜLHAN, Melike Aktaş Bozkurt
Muhasebe Bilim Dünyası Dergisi (2022) Vol. 24, Iss. 3, pp. 729-744
Open Access | Times Cited: 1

International Financial Reporting Standard (IFRS) 9 and the Financial Performance of Commercial Banks in Kenya
Stephen Ongalo, Joshua Wanjare
European Journal of Business Management and Research (2022) Vol. 7, Iss. 6, pp. 221-226
Open Access | Times Cited: 1

DETERMINATION OF EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES UNDER COVID-19 CONDITIONS ACCORDING TO TFRS 9
Erkin Nevzat Güdelci
Muhasebe Bilim Dünyası Dergisi (2021) Vol. 23, Iss. 2, pp. 355-379
Open Access | Times Cited: 1

ASSESSMENT OF THE APPLICATION OF IFRS 9 REQUIREMENTS BY SOUTH AFRICAN STATE-OWNED ENTITIES
Maramaga Doctorly Mapulane, Michael Adelowotan, Garth Barnes
Eurasian Journal of Economics and Finance (2023) Vol. 11, Iss. 3-4, pp. 121-130
Open Access



International Journal of Economics and Financial Issues (2018) Vol. 8, Iss. 6
Open Access

ifrs 9: Initiator of Changes in Management Accounting Processes
Mojca Gornjak
Management (2019) Vol. 14, Iss. 2, pp. 95-116
Open Access



Management (2019) Vol. 14, Iss. 2
Open Access

The Impact of IFRS 9 on Commercial Banks’ Performance: Evidence from Cambodia
Zubir Azhar
Journal of Accounting Finance Economics and Social Sciences (2022) Vol. 7, Iss. 1, pp. 1-20
Open Access

PERDA ESTIMADA COM CRÉDITOS DE LIQUIDAÇÃO DUVIDOSA (PECLD): IMPACTO DA NOVA REGULAÇÃO CONTÁBIL NAS COMPANHIAS BRASILEIRAS DO SETOR DE CONSUMO CÍCLICO
Jéssica dos Santos Santana, Lúcio de Souza Machado, Michele Rílane Rodrigues Machado, et al.
Revista Mineira de Contabilidade (2021) Vol. 22, Iss. 1, pp. 56-67
Open Access

i, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
Prof Dr Bushra Najem Aubdullah Al- Mashhadan, Prof Dr Bushra Najem Aubdullah Al- Mashhadan
International Journal of Research in Social Sciences and Humanities (2021) Vol. 11, Iss. 3
Open Access

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