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2. Do the Same Determinants Affect Banks’ Profitability and Liquidity? Evidence from West Balkan Countries Using a Panel Data Regression Analysis. (2023). Milenkovi, Nada ; Kala, Branimir ; Radovanov, Boris ; Horvat, Aleksandra Marciki.
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   RePEc:wly:ijfiec:v:27:y:2022:i:2:p:2514-2529.

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2. Profit smoothing of European banks under IFRS 9. (2022). Jakubikova, Oga.
   In: FFA Working Papers.
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3. Determinants of bank income smoothing using loan loss provisions in the United Kingdom. (2022). Ozili, Peterson.
   In: MPRA Paper.
   RePEc:pra:mprapa:112047.

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   In: International Review of Financial Analysis.
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5. Value relevance of loan loss provision components and the choice of model specification. (2022). Guhathakurta, Kousik ; Pandey, Ashish.
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6. Disclosure of information on increasing and decreasing the balance of reserves in financial statements by companies listed on the Warsaw Stock Exchange. (2021). Staszel, Anna.
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7. Loan-loss provisions, earnings management, and capital management by Russian banks: the impact of changes in banking regulation and oversight. (2021). Downing, Jeff ; Nikulin, Egor.
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20. Impact of IAS 39 reclassification on Income Smoothing by European Banks. (2019). Ozili, Peterson.
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23. Bank income smoothing, institutions and corruption. (2019). Ozili, Peterson.
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27. Incentive compensation, accounting discretion and bank capital. (2018). Waggoner, Daniel ; Wall, Larry ; Koch, Timothy W.
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29. Income smoothing among European systemic and non-systemic banks. (2018). Arun, Thankom G ; Peterson, Ozili K.
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33. Bank Loan Loss Provisions Research: A Review. (2017). Ozili, Peterson.
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34. Paying Bank Risk Professionals to Lie About Bank Loan Loss Provisioning Process. (2017). Ozili, Peterson.
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36. Earnings Management and Banks Performance: Evidence from Europe. (2017). Alhadab, Mohammad M ; Al-Own, Bassam.
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38. Financial crisis and international supervision: New evidence on the discretionary use of loan loss provisions at Euro Area commercial banks. (2017). Gallo, Angela ; Curcio, Domenico ; de Simone, Antonio.
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39. Bank transparency and the crisis. (2017). Manganaris, Panayotis ; Dimitropoulos, Panagiotis ; Beccalli, Elena.
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40. A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS. (2017). Ahmeti, Skender ; Sh, Rezearta ; Shala, Albulena.
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41. CONFIDENCE AND OVERCONFIDENCE IN BANKING. (2017). Hlebik, Sviatlana ; Verga, Giovanni ; Silipo, Damiano Bruno.
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42. Local Versus International Crises, Foreign Subsidiaries and Bank Stability: Evidence from the MENA Region. (2016). TARAZI, Amine ; Alraheb, Tammuz.
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43. Income Smoothing via Loan Loss Provision in Credit Cooperative Banks. (2016). Mazza, Tatiana ; Azzali, Stefano ; Fornaciari, Luca.
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44. Local Versus International Crises, Foreign Subsidiaries and Bank Stability: Evidence from the MENA Region. (2016). TARAZI, Amine ; Alraheb, Tammuz.
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45. The effect of leverage and liquidity on earnings and capital management: Evidence from U.S. commercial banks. (2016). Gombola, Michael J ; Huang, Chin-Chuan ; Ho, Amy Yueh-Fang.
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46. Are regulatory capital adequacy ratios good indicators of bank failure? Evidence from US banks. (2016). Abou-El, Heba.
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47. Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria. (2015). Ozili, Peterson.
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48. Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa. (2015). Ozili, Peterson.
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49. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions. (2013). López-Espinosa, Germán ; Balboa, Marina ; Lopez-Espinosa, German ; Rubia, Antonio.
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50. Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks. (2013). Hussainey, Khaled ; Barakat, Ahmed.
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