Open Access Helper

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:

Fair Value versus Amortized Cost Measurement and the Timeliness of Other-Than-Temporary Impairments: Evidence from the Insurance Industry
Urooj Khan, Stephen G. Ryan, Abhishek Varma
The Accounting Review (2019) Vol. 94, Iss. 6, pp. 285-307
Closed Access | Times Cited: 26

Showing 1-25 of 26 citing articles:

Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
Jannis Bischof, Christian Laux, Christian Leuz
Journal of Financial Economics (2021) Vol. 141, Iss. 3, pp. 1188-1217
Open Access | Times Cited: 100
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act
Bok Baik, Omri Even-Tov, Russell Han, et al.
Journal of Accounting Research (2024) Vol. 62, Iss. 2, pp. 551-587
Open Access | Times Cited: 13
The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
Zeina Khdier Abass, Hakeem Hammood Flayyih, Sarah Isam Hasan
International Journal of Professional Business Review (2022) Vol. 7, Iss. 2, pp. e0455-e0455
Open Access | Times Cited: 35
Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
Urooj Khan
Contemporary Accounting Research (2019) Vol. 36, Iss. 4, pp. 2588-2609
Closed Access | Times Cited: 33
Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842
Yongoh Roh
(2025)
Closed Access
A Survey of Research on Fair Value Accounting for Financial Institutions*
Darren Henderson, Kaleab Mamo
Accounting Perspectives (2025)
Closed Access
The Real Effects of Conflict Minerals Disclosures
Bok Baik, Omri Even-Tov, Russell Han, et al.
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 19
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Leslie D. Hodder, Amy Sheneman
The Accounting Review (2022) Vol. 97, Iss. 7, pp. 243-268
Closed Access | Times Cited: 14
The harmonization of lending standards within banks through mandated loan-level transparency
Jung Koo Kang, Maria Loumioti, Regina Wittenberg-Moerman
Journal of Accounting and Economics (2021) Vol. 72, Iss. 1, pp. 101386-101386
Closed Access | Times Cited: 15
Recent Research on Banks’ Financial Reporting and Financial Stability
Stephen G. Ryan
Annual Review of Financial Economics (2018) Vol. 10, Iss. 1, pp. 101-123
Closed Access | Times Cited: 17
Private Equity Valuation Before and After ASC 820
Peter D. Easton, Stephannie Larocque, Jennifer Sustersic Stevens
SSRN Electronic Journal (2018)
Open Access | Times Cited: 16
Accounting for Financial Stability: Lessons From the Financial Crisis and Future Challenges

SSRN Electronic Journal (2018)
Open Access | Times Cited: 16
Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges
Jannis Bischof, Christian Laux, Christian Leuz
SSRN Electronic Journal (2019)
Open Access | Times Cited: 11
Third-Party Source Switches: Objective Valuation or Fair Value Opinion Shopping?
Minjae Koo, K. Sivaramakrishnan, Yuping Zhao
The Accounting Review (2023) Vol. 98, Iss. 7, pp. 405-433
Closed Access | Times Cited: 4
Earnings Quality
Doron Nissim
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 7
Lifting the Banking Veil: Credit Standards' Harmonization through Lending Transparency.
Jung Koo Kang
(2020)
Open Access | Times Cited: 5
Lifting the Banking Veil: Credit Standards’ Harmonization through Lending Transparency
Jung Koo Kang, Maria Loumioti, Regina Wittenberg Moerman
SSRN Electronic Journal (2019)
Open Access | Times Cited: 2
The Leverage Effect of Bank Disclosures
Philipp Koenig, Christian Laux, David Pothier
SSRN Electronic Journal (2021)
Open Access | Times Cited: 2
Real Effects of Recognizing Fair Value Changes in Net Income on Firms’ Investment Choices
Bohan Song, Shan Wang, Barrett Wheeler
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 2
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Leslie D. Hodder, Amy Sheneman
SSRN Electronic Journal (2019)
Closed Access | Times Cited: 1
Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers
Qingkai Dong, Se‐Hwa Kim, Stephen G. Ryan
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 1
The Pricing of Mismeasured EPS Under the If-Converted Method
Clay Partridge
SSRN Electronic Journal (2019)
Closed Access
Fair Value Opinion Shopping or Objective Valuation?
Minjae Koo, Shiva Sivaramakrishnan, Yuping Zhao
SSRN Electronic Journal (2020)
Closed Access
Fair Value versus Non-fair Value Discretion and Auditing
Bohan Song
SSRN Electronic Journal (2020)
Closed Access
Accounting for Asset Sales: The Effect on Earnings Smoothing
Evan Eastman, Kyeonghee Kim, Marc A. Ragin
SSRN Electronic Journal (2021)
Closed Access
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