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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:

Loan loss provisions and income smoothing – Do shareholders matter?
Dorota Skała
International Review of Financial Analysis (2021) Vol. 78, pp. 101909-101909
Open Access | Times Cited: 20

Showing 20 citing articles:

Local governments' economic growth target pressure and bank loan loss provision: Evidence from China
Meixu Ren, Konglin Ke, Xin Yu, et al.
International Review of Economics & Finance (2023) Vol. 87, pp. 1-14
Closed Access | Times Cited: 19
Capital inflow liberalization and bank credit risk
Kexin Li, Zhongfei Chen, Athanasios Andrikopoulos
Journal of International Money and Finance (2024) Vol. 142, pp. 103047-103047
Closed Access | Times Cited: 4
Investigating Factors Affecting Loan Loss Reserves in the US Financial Sector: A Dynamic Panel Regression Analysis with Fixed-Effects Models
Γεωργία Ζουρνατζίδου, George Sklavos, Konstantina Ragazou, et al.
Journal of risk and financial management (2025) Vol. 18, Iss. 2, pp. 105-105
Open Access
A global snapshot on the cyclicality of provisions: unveiling IFRS 9’s impact
Oren Mooneeapen, Phillip de Jager
Journal of Banking Regulation (2025)
Closed Access
Antecedents and Consequences of Earnings Management: A Systematic Review of the Banking Sector in Developed and Developing Countries
Sarit Biswas, Mousumi Bhattacharya, Deepak Kumar
Australasian Accounting Business and Finance Journal (2024) Vol. 18, Iss. 2, pp. 196-236
Open Access | Times Cited: 2
Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak
Tram-Anh Nguyen, Phu Ha Nguyen, Hiep Ngoc Luu, et al.
International Journal of Disclosure and Governance (2023) Vol. 20, Iss. 3, pp. 248-260
Open Access | Times Cited: 5
A Time Series Analysis of Noninterest to Interest-Earning Dynamics Between 1984 to 2023 in the US Commercial Banking Sector
Achintya Ray
SocioEconomic Challenges (2024) Vol. 8, Iss. 1, pp. 112-122
Open Access | Times Cited: 1
The effect of borrowers' accounting conservatism on lenders' loan loss provisions: Evidence from China's banking industry
Xinyue Zhang, Yuxiang Zhong, Wanli Li
International Review of Financial Analysis (2022) Vol. 82, pp. 102214-102214
Closed Access | Times Cited: 5
Procyclicality of loan-loss provisions and competitive environment – a global perspective
Małgorzata Olszak, Iwona Kowalska
International Journal of Emerging Markets (2022) Vol. 18, Iss. 12, pp. 5940-5971
Closed Access | Times Cited: 4
Loan Loss Provisions of European Banks – Does Macroprudential Tightening Matter?
Małgorzata Olszak, Christophe J. Godlewski, Sylwia Roszkowska, et al.
(2024)
Closed Access
Determinants of bank income smoothing: Cross-country evidence from EEA banks during the COVID-19 pandemic crisis
Małgorzata Olszak, Christophe J. Godlewski, Gracjan Bachurewicz
SSRN Electronic Journal (2024)
Closed Access
Loan loss provisions of European banks – does macroprudential tightening matter?
Małgorzata Olszak, Christophe J. Godlewski, Sylwia Roszkowska, et al.
Research in International Business and Finance (2024) Vol. 73, pp. 102642-102642
Closed Access
Managerial incentives and accounting quality: the role of ownership in banking
Mayank Gupta
Journal of Applied Accounting Research (2024)
Closed Access
Strategic use of provisions: Evidence from European multinationals
Dennis Voeller, Juliane Voeller
International Review of Financial Analysis (2024) Vol. 96, pp. 103756-103756
Open Access
Income Smoothing in Microfinance Institutions: The Effect of Gender on the Board of Directors and the Impact of the Financial Crisis
Liliana Marques Pimentel, Ricardo Joaquim
Accounting, finance, sustainability, governance & fraud (2024), pp. 91-148
Closed Access
Macroprudential Policy Tightening, Loan Loss Provisioning and Income Smoothing: Empirical Evidence from European Economic Area Banks
Małgorzata Olszak, Christophe J. Godlewski, Sylwia Roszkowska, et al.
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 1
Large private shareholders, industrial policies and industrial loans of city commercial banks: Evidence from China
Jie Liu, Qiaoyun Zhang, Chao Xiao
PLoS ONE (2022) Vol. 17, Iss. 12, pp. e0278654-e0278654
Open Access | Times Cited: 2
Income Smoothing in Banking Sector Via LLP: A Scientometric Review (1988–2021)
Liliana Marques Pimentel, Adriana Barreto, Ricardo Joaquim
Springer proceedings in business and economics (2023), pp. 47-78
Closed Access
IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK
Elok Heniwati
Media Riset Akuntansi Auditing & Informasi (2023) Vol. 23, Iss. 2, pp. 273-290
Open Access
Foreign-Owned Banks and Real Estate Markets in Croatia: A Panel Data Analysis
Ana Rimac Smiljanić, Blanka Škrabić Perić
Contributions to economics (2022), pp. 67-86
Closed Access
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