Peterson K Ozili

Independent

Nigeria

Nigeria

Abuja

Nigeria

SCHOLARLY PAPERS

81

DOWNLOADS
Rank 621

SSRN RANKINGS

Top 621

in Total Papers Downloads

43,640

SSRN CITATIONS
Rank 5,693

SSRN RANKINGS

Top 5,693

in Total Papers Citations

171

CROSSREF CITATIONS

61

Scholarly Papers (81)

1.

Spillover of COVID-19: Impact on the Global Economy

Number of pages: 27 Posted: 30 Mar 2020 Last Revised: 24 Apr 2020
Peterson K Ozili and Thankom Arun
Independent and University of Essex - Essex Business School
Downloads 28,301 (84)
Citation 157

Abstract:

Loading...

Covid-19, Coronavirus, SARS-CoV-2, outbreak, social distancing, pandemic, financial crisis, global recession, public health, spillovers, monetary policy, fiscal policy, liquidity provision, Central banks.

2.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Peterson K Ozili
Independent
Downloads 2,672 (5,843)
Citation 4

Abstract:

Loading...

Forensic Accounting, Fraud, Forensic Education, Fraud Triangle, Fraud Investigation, Fraud Detection, Corporate Fraud, Forensic Science, Forensic Accounting, Ethics, Regulation,

3.

COVID-19 Pandemic and Economic Crisis: The Nigerian Experience and Structural Causes

Number of pages: 29 Posted: 03 Apr 2020 Last Revised: 28 Sep 2020
Peterson K Ozili
Independent
Downloads 1,998 (9,380)
Citation 13

Abstract:

Loading...

Nigeria, COVID-19, Coronavirus, SARS-CoV-2, outbreak, pandemic, financial crisis, global recession, public health, spillovers, monetary policy, fiscal policy, liquidity provision, central bank

4.

COVID-19 in Africa: Socio-economic Impact, Policy Response and Opportunities

International Journal of Sociology and Social Policy, May 2020
Number of pages: 33 Posted: 14 Apr 2020 Last Revised: 26 Oct 2020
Peterson K Ozili
Independent
Downloads 1,607 (13,277)
Citation 17

Abstract:

Loading...

Africa, COVID-19, Coronavirus, SARS-CoV-2, outbreak, pandemic, social policy, economic crisis, financial crisis, global recession, public health, spillovers, monetary policy, fiscal policy, liquidity provision, Central banks, socioeconomic impact

5.

Accounting and Financial Reporting during a Pandemic

Number of pages: 9 Posted: 29 May 2020 Last Revised: 25 Jan 2021
Peterson K Ozili
Independent
Downloads 1,118 (23,200)
Citation 2

Abstract:

Loading...

coronavirus, COVID-19, accounting, earnings management, financial reporting, earnings quality, reported earnings, bailout, accounting techniques, loss avoidance, fair value accounting, stimulus package, big-bath accounting, income smoothing

6.

Theories of Financial Inclusion

Number of pages: 23 Posted: 26 Feb 2020 Last Revised: 20 Nov 2020
Peterson K Ozili
Independent
Downloads 905 (31,760)
Citation 1

Abstract:

Loading...

financial inclusion, theory, financial institutions, financial access, access to finance, dissatisfaction theory, vulnerable group, systems theory, community echelon, public service, special agent, financial literacy, collaborative intervention, intervention fund, households

7.

Financial Inclusion and Fintech during COVID-19 Crisis: Policy Solutions

The Company Lawyer Journal. Vol 8.
Number of pages: 9 Posted: 26 Apr 2020 Last Revised: 15 May 2021
Peterson K Ozili
Independent
Downloads 736 (41,950)
Citation 1

Abstract:

Loading...

digital finance, Fintech, financial inclusion, access to finance, regulation, financial services, COVID-19, Coronavirus, SARS-CoV-2, lockdown, social distancing, pandemic, recession, financial crisis, policy

8.

Bank Loan Loss Provisions Research: A Review

Borsa Istanbul Review, 17(3), 144-163
Number of pages: 20 Posted: 25 Jan 2017 Last Revised: 13 Sep 2017
Peterson K Ozili and Erick Rading Outa
Independent and Charles Darwin University
Downloads 462 (75,705)
Citation 12

Abstract:

Loading...

banks; dynamic provisioning; business cycles; loan loss provisions; income smoothing; procyclicality; capital management; signalling; accounting discretion; islamic banking; financial crisis; Europe; Africa; US; Asia; Australia; financial institutions; risk management

9.

Impact of Digital Finance on Financial Inclusion and Stability

Borsa Instanbul Review 18(4), 329-340.
Number of pages: 28 Posted: 02 Mar 2018 Last Revised: 02 Mar 2019
Peterson K Ozili
Independent
Downloads 456 (77,120)
Citation 22

Abstract:

Loading...

Financial Inclusion, Fintech, Digital Finance, Financial Stability, Financial Risk, Financial Institutions, Banks

10.

Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria

Mediterranean Journal of Social Sciences, 6 (2): 224-232
Number of pages: 18 Posted: 30 Dec 2014 Last Revised: 29 Jul 2015
Peterson K Ozili
Independent
Downloads 385 (93,664)
Citation 9

Abstract:

Loading...

Loan loss provision, Earnings Management, Signaling, Bank Capital, Procyclicality, IFRS

11.

Banking Stability Determinants in Africa

International Journal of Managerial Finance, Vol. 14, 2018
Number of pages: 27 Posted: 26 Feb 2018
Peterson K Ozili
Independent
Downloads 368 (98,635)
Citation 4

Abstract:

Loading...

Financial Structure; Banking stability; Institutional Quality, Financial Institutions, Bank Performance

12.

Non-Performing Loans and Financial Development: New Evidence

The Journal of Risk Finance (2019)
Number of pages: 34 Posted: 05 Jan 2017 Last Revised: 02 Mar 2019
Peterson K Ozili
Independent
Downloads 357 (102,121)
Citation 6

Abstract:

Loading...

Non-performing loans; credit risk; financial development; banking crisis; foreign banks; financial intermediation; banking sector development; efficiency; liquidity; asset quality; bank concentration, banking stability; Sub-saharan Africa; MENA; Europe; Asia-Pacific; Latin America

13.

How Bank Managers Anticipate Non-Performing Loans. Evidence from Europe, US, Asia and Africa

Applied Finance and Accounting 1 (2), 73-80
Number of pages: 9 Posted: 17 Apr 2015 Last Revised: 03 May 2021
Peterson K Ozili
Independent
Downloads 298 (124,455)
Citation 1

Abstract:

Loading...

Non-performing Loans, Credit risk, Macroeconomic determinants, bank specific determinants, banking

14.

Determinants of Bank Profitability and Basel Capital Regulation: Empirical Evidence from Nigeria

Research Journal of Finance and Accounting, 6 (2), 124-131
Number of pages: 14 Posted: 04 Jan 2015 Last Revised: 27 Oct 2016
Peterson K Ozili
Independent
Downloads 293 (126,593)
Citation 7

Abstract:

Loading...

Bank Profitability, Performance, Basel, Return on Asset, Net Interest Margin, Bank Regulation

15.

Forensic Accounting Theory

Finance, Insurance and Risk Management Theory and Practices, Vol. 1, Emerald, 2020
Number of pages: 16 Posted: 25 Feb 2020
Peterson K Ozili
Independent
Downloads 208 (177,681)

Abstract:

Loading...

fraud, forensic accounting, financial reporting, fraud detection, forensic accounting theory, accounting, financial accounting, forensic science, accounting education, forensic accountant.

16.

Fraud Detection, Conservatism and Political Economy of Whistle-Blowing

Academic Journal of Interdisciplinary Studies 5 (3), 17-24
Number of pages: 22 Posted: 10 Nov 2016
Peterson K Ozili
Independent
Downloads 189 (193,932)

Abstract:

Loading...

Forensic Accounting, Fraud Detection, Whistle Blowing, Politics, Conservatism, Ownership Control, Political Economy, Fraud

17.

Advances and Issues in Fraud Research: A Commentary

Journal of Financial Crime, Vol 27, No. 1. (2020)
Number of pages: 15 Posted: 07 Mar 2018 Last Revised: 22 Jan 2020
Peterson K Ozili
Independent
Downloads 173 (209,477)
Citation 2

Abstract:

Loading...

Fraud; Forensic Accounting; Fraud Detection; Financial Reporting; Data Mining; Forensic; Accounting Education; Banking

18.

100 Quotes from the Global Financial Crisis: Lessons for the Future

Number of pages: 12 Posted: 31 Dec 2019 Last Revised: 08 Feb 2021
Peterson K Ozili
Independent
Downloads 168 (215,842)
Citation 3

Abstract:

Loading...

systemic risk, financial crisis, bank failure, too big to fail, government bailouts, central banks, banks, banking and finance, recessions, global financial crisis, 100 quotes

19.

Financial Inclusion in Nigeria: Determinants, Challenges and Achievements

Number of pages: 15 Posted: 14 Apr 2020 Last Revised: 26 Oct 2020
Peterson K Ozili
Independent
Downloads 149 (237,368)
Citation 3

Abstract:

Loading...

Financial Inclusion, Access to Finance, Financial Exclusion, Development, Economic Growth, Poverty Reduction, Nigeria, Digital Finance, Cashless Policy, Financial Education, Financial Literacy, Africa, Robo Advisor, Regulatory Sandbox, Regtech.

20.

Financial Inclusion Research Around the World: A Review

Forum for Social Economics, 2020
Number of pages: 24 Posted: 31 Jan 2020
Peterson K Ozili
Independent
Downloads 147 (240,098)
Citation 15

Abstract:

Loading...

Financial Inclusion, Financial Technology, Digital Finance, Poverty Reduction, Financial Stability, Financial Institutions, Economic Cycle, Systemic Risk, Controversy, Fintech

21.

Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction

Research Journal of Finance and Accounting, Vol 7, No, 16, pp. 84-94, 2016
Number of pages: 26 Posted: 02 Sep 2016 Last Revised: 04 Sep 2016
Peterson K Ozili
Independent
Downloads 135 (257,075)

Abstract:

Loading...

Earnings Quality, Standard Setting, Earnings Management, IFRS Adoption, Accounting Quality, Disclosure Regulation

22.

Financial Inclusion: A Strong Critique

Number of pages: 18 Posted: 21 May 2020 Last Revised: 15 Mar 2021
Peterson K Ozili
Independent
Downloads 130 (264,417)

Abstract:

Loading...

financial inclusion, criticism, poverty, digital money, digital finance, financial literacy, blockchain, fintech, formal accounts, inequality, decision making, financial education, finance

23.

Blockchain Finance: Questions Regulators Ask

International Finance Review (2019)
Number of pages: 8 Posted: 23 Sep 2018 Last Revised: 07 May 2019
Peterson K Ozili
Independent
Downloads 122 (277,363)
Citation 1

Abstract:

Loading...

Bitcoin; Blockchain Finance, Fintech, Financial stability, Financial intermediation; Financial institutions; Banking regulation, Financial Regulation, Blockchain

24.

Microfinance Models: Lessons Learned

Nigerian Microfinance Newsletter, 24th edition, 2018
Number of pages: 5 Posted: 27 Dec 2018
Peterson K Ozili
Independent
Downloads 116 (287,526)

Abstract:

Loading...

Microfinance; Nigeria, Development, Financial Inclusion; Poverty

25.

Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions

Review of Accounting and Finance, Vol. 16, No. 2, 2017
Number of pages: 29 Posted: 28 Mar 2017
Peterson K Ozili
Independent
Downloads 105 (308,071)
Citation 1

Abstract:

Loading...

Loan Loss Provisions, Earnings Management, Dynamic Provisioning, Income Smoothing, Audit Quality, Procyclicality, Africa, Banks, Economic Cycles

26.

Big Data and Artificial Intelligence for Financial Inclusion: Benefits and Issues

Number of pages: 14 Posted: 09 Mar 2021 Last Revised: 19 Mar 2021
Peterson K Ozili
Independent
Downloads 101 (318,314)

Abstract:

Loading...

Big Data, Artificial Intelligence, AI, Digital Finance, Fintech, Blockchain, Financial Technology, Financial Inclusion, Unbanked Adults, Formal Accounts, Access to Finance

27.

Bank Income Smoothing during the COVID-19 Pandemic: Evidence from UK Banks

Number of pages: 15 Posted: 28 Mar 2021 Last Revised: 31 Mar 2021
Peterson K Ozili
Independent
Downloads 92 (335,754)

Abstract:

Loading...

banks, systemic risk, income smoothing, loan loss provisions, COVID-19, pandemic, earnings management, United Kingdom, Britain, Europe

28.

The Role of Banks in the Circular Economy

Number of pages: 9 Posted: 18 Feb 2021 Last Revised: 10 Mar 2021
Peterson K Ozili and Francis Opene
Independent and Central Bank of Nigeria
Downloads 90 (340,390)
Citation 1

Abstract:

Loading...

banks, circular economy, environment, waste, resources, financial institutions, climate change

29.

Impact of IAS 39 reclassification on income smoothing by European banks

Journal of Financial Reporting and Accounting, Forthcoming
Number of pages: 19 Posted: 04 Mar 2019 Last Revised: 20 Nov 2019
Peterson K Ozili
Independent
Downloads 84 (354,978)

Abstract:

Loading...

Earnings Management; Income Smoothing; Loan loss provisions, IFRS, IAS 39; Financial Crises, disclosure regulation, banks, European banks, real earnings management,

30.

Non-Performing Loans in European Systemic and Non-Systemic Banks

Journal of Financial Economic Policy, 2019
Number of pages: 19 Posted: 06 Jun 2019 Last Revised: 21 Jul 2019
Peterson K Ozili
Independent
Downloads 83 (357,590)
Citation 1

Abstract:

Loading...

credit risk, non-performing loans, systemic banks, systemic risk, impaired loans, asset quality; European banks, Europe, bank profitability.

31.

Digital Finance, Green Finance and Social Finance: Is There a Link?

Number of pages: 11 Posted: 24 Mar 2021
Peterson K Ozili
Independent
Downloads 82 (360,242)

Abstract:

Loading...

green finance, social finance, digital finance, sustainable development, environment, sustainable finance, innovation

32.

Financial Regulation and Bank Supervision during a Pandemic

Number of pages: 12 Posted: 22 Jan 2021 Last Revised: 24 Jan 2021
Peterson K Ozili
Independent
Downloads 74 (382,162)

Abstract:

Loading...

Pandemic, COVID-19, coronavirus, SARS, bank regulation, bank supervision, financial regulation

33.

Bank Loan Loss Provisions, Risk-Taking and Bank Intangibles

Afro-Asian Journal of Finance and Accounting, 9(1): 21-39
Number of pages: 34 Posted: 31 Jan 2018 Last Revised: 28 May 2019
Peterson K Ozili
Independent
Downloads 74 (382,162)
Citation 1

Abstract:

Loading...

Banks, Income Smoothing, Financial Institutions, Financial Reporting, Intangible Assets, Loan Loss Provisions, Signalling, Bank Valuation, Bank Risk-Taking, Africa

34.

Bank Profitability and Capital Regulation: Evidence from Listed and Non-Listed Banks in Africa

Journal of African Business, Vol. 18, No.2, pp.143-168 (2017)
Number of pages: 35 Posted: 06 Jan 2017 Last Revised: 13 Mar 2017
Peterson K Ozili
Independent
Downloads 68 (400,097)
Citation 4

Abstract:

Loading...

Bank profitability, Africa, Listed Banks, Panel Regression, Capital Regulation, GMM dynamic panel, Bank regulation, Captial Markets

35.

Sustainability Accounting

Number of pages: 13 Posted: 19 Mar 2021 Last Revised: 24 May 2021
Peterson K Ozili
Independent
Downloads 60 (433,512)

Abstract:

Loading...

Sustainability accounting, sustainability, accounting, sustainability reporting

36.

Tax Evasion and Financial Instability

Journal of Financial Crime, Forthcoming
Number of pages: 11 Posted: 14 Aug 2018 Last Revised: 22 Jan 2020
Peterson K Ozili
Independent
Downloads 60 (426,456)

Abstract:

Loading...

Tax, Tax evasion, financial stability, financial crisis, tax avoidance

37.

Determinants of Banking Stability in Nigeria

CBN Bullion, Vol 43, No 2., 2019
Number of pages: 14 Posted: 10 Jun 2019 Last Revised: 20 Aug 2019
Peterson K Ozili
Independent
Downloads 59 (429,948)

Abstract:

Loading...

Bank Stability, Bank Performance, Bank behavior, financial stability, Nigeria, Bank Regulation

38.

Bank Loan Loss Provisions, Investor Protection and the Macroeconomy

International Journal of Emerging Markets (2018)
Number of pages: 33 Posted: 24 Jul 2017 Last Revised: 02 Mar 2019
Peterson K Ozili
Independent
Downloads 58 (433,512)
Citation 3

Abstract:

Loading...

Loan Loss Provisions, Africa, Income Smoothing, Procyclicality, Economic Cycle, Investor Protection, Banks, Macroeconomy, Credit Risk, Financial Development

39.

Financial Inclusion, At What Cost? : Quantification of Economic Viability of A Supply Side Roll Out

Number of pages: 43 Posted: 29 Sep 2020
Sheri M. Markose, Thankom Arun and Peterson K Ozili
University of Essex - Department of Economics, University of Essex - Essex Business School and Independent
Downloads 56 (444,501)
Citation 3

Abstract:

Loading...

Financial Inclusion, Economic Viability, Account Ineffectiveness, Direct Benefit Transfer, Fixed Effects Panel Regression

40.

Optimal Financial Inclusion

International Finance Review, 21, pp. 1-18, Forthcoming
Number of pages: 13 Posted: 02 Apr 2020 Last Revised: 13 Jul 2020
Peterson K Ozili
Independent
Downloads 51 (459,479)

Abstract:

Loading...

Financial inclusion, Optimal financial inclusion, Demand-side and supply-side financial inclusion, Basic financial services, Access to finance, Excluded population.

41.

Social Inclusion and Financial Inclusion: International Evidence

International Journal of Development Issues, 2020
Number of pages: 22 Posted: 26 Feb 2020 Last Revised: 13 Jul 2020
Peterson K Ozili
Independent
Downloads 49 (467,522)
Citation 2

Abstract:

Loading...

financial inclusion, social inclusion, sustainability, access to finance, account ownership

42.

The COVID-19 Global Debt Crisis: How to Avoid It

Global Economics Science, 2021
Number of pages: 19 Posted: 05 Apr 2021 Last Revised: 16 Apr 2021
Peterson K Ozili
Independent
Downloads 44 (488,418)

Abstract:

Loading...

COVID-19, debt crisis, pandemic, debt restructuring, economic crisis, coronavirus, economic impact

43.

Ownership Concentration and Bank Profitability

Future Business Journal, Volume 3, Issue 2, Pages 159-171, Forthcoming
Number of pages: 13 Posted: 01 Aug 2017
Peterson K Ozili and Olayinka Uadiale
Independent and University of Essex
Downloads 42 (497,204)
Citation 5

Abstract:

Loading...

Corporate Governance; Ownership Structure; Agency Theory; Profitability; Firm Performance; Banks; Return on Asset; Return on Equity

44.

Effect of Climate Change on Financial Institutions and the Financial System

Finance, Insurance and Risk Management Theory and Practices, January 2020
Number of pages: 6 Posted: 09 Apr 2020
Peterson K Ozili
Independent
Downloads 41 (501,758)

Abstract:

Loading...

Climate Change, Financial Institutions, Banks, Financial System, Financial Sector

45.

Discretionary Provisioning Practices Among Western European Banks

Journal of Financial Economic Policy, 9(1), 109-118.
Number of pages: 12 Posted: 25 Aug 2017
Peterson K Ozili
Independent
Downloads 41 (501,758)
Citation 1

Abstract:

Loading...

Managerial Discretion, Income smoothing, Bank regulation, Loan loss provisions, Western Europe, Procyclicality

46.

Corporate Governance Research in Nigeria: A Review

Number of pages: 34 Posted: 06 Jan 2021
Peterson K Ozili
Independent
Downloads 38 (520,470)

Abstract:

Loading...

Corporate governance, Nigeria, Board size, Firm performance, Board of directors, CEO duality, Africa, Regulation, Ownership Structure, Audit committee, Earnings management, Financial reporting

47.

Paying Bank Risk Professionals to Lie about Bank Loan Loss Provisioning Process

The International Journal of Business and Management. Vol 4, No. 11, 58-63
Number of pages: 15 Posted: 03 Dec 2016 Last Revised: 02 Mar 2019
Peterson K Ozili
Independent
Downloads 38 (515,709)

Abstract:

Loading...

Provisions Games; Loan Loss Provisions; Bank Professionals; Credit Risk; Banks; Ethics; Business Ethics

48.

Loan Loss Provisioning of US Banks: Economic Policy Uncertainty and Discretionary Behavior

Number of pages: 25 Posted: 19 Jun 2020
Gamze Ozturk Danisman, Ender Demir and Peterson K Ozili
Kadir Has University, Istanbul Medeniyet University and Independent
Downloads 37 (520,470)
Citation 2

Abstract:

Loading...

Loan Loss Provisions, Economic Policy Uncertainty, Procyclicality, Income Smoothing, Capital Management

49.

Making Sustainable Finance Sustainable

Number of pages: 9 Posted: 31 Mar 2021 Last Revised: 15 Apr 2021
Peterson K Ozili
Independent
Downloads 36 (525,441)

Abstract:

Loading...

finance, sustainability, financial institutions, financial instruments, green finance, green bonds.

50.

Comparing Digital Finance in the UK, US, India and Nigeria

Number of pages: 15 Posted: 06 Jan 2021
Peterson K Ozili
Independent
Downloads 34 (540,913)

Abstract:

Loading...

Fintech; Digital finance; Credit card; Debit card; Payment system; Digital financial services, Financial technology, Financial institutions

51.

Financial Reporting under Economic Policy Uncertainty

Journal of Financial Reporting and Accounting, Forthcoming
Number of pages: 24 Posted: 06 Jan 2021
Peterson K Ozili
Independent
Downloads 34 (535,630)

Abstract:

Loading...

economic policy uncertainty, financial reporting, accrual, accounting quality, policy uncertainty; loan loss provisions, earnings management, fair value accounting

52.

Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic Fluctuation

International Journal of Emerging Markets, 13(5), 1372-1394.
Number of pages: 28 Posted: 16 Sep 2018 Last Revised: 02 Mar 2019
Peterson K Ozili and Erick Outa
Independent and Independent
Downloads 34 (535,630)
Citation 3

Abstract:

Loading...

Loan Loss Provisions, Income Smoothing, Ownership, Economic Cycle, Earnings Management, Capital Management, IFRS

53.

Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria

African Journal of Economic and Management Studies 10(1): 32-47
Number of pages: 22 Posted: 11 Sep 2018 Last Revised: 04 Mar 2019
Peterson K Ozili and Erick Rading Outa
Independent and Charles Darwin University
Downloads 33 (540,913)
Citation 3

Abstract:

Loading...

Loan Loss Provisions, Discretionary Accruals, Income Smoothing, Earnings Management, Nigeria, Banks, IFRS

54.

Central Bank Digital Currency Can Lead to the Collapse of Cryptocurrency

Number of pages: 4 Posted: 28 May 2021 Last Revised: 29 May 2021
Peterson K Ozili
Independent
Downloads 32 (546,160)

Abstract:

Loading...

central bank digital currency, cryptocurrencies, bitcoin, blockchain, distributed ledger, payment system, central banks, CBDC, digital innovation, cryptoassets, stablecoin, Covid-19.

55.

Banking Sector Earnings Management Using Loan Loss Provisions in the Fintech Era

International Journal of Managerial Finance, Forthcoming
Number of pages: 28 Posted: 06 Jan 2021
Peterson K Ozili
Independent
Downloads 30 (557,073)
Citation 1

Abstract:

Loading...

banking sector, income smoothing, regulatory quality, legal quality, market power, Fintech, nonperforming loans, earnings smoothing, loan loss provisions, earnings management, digital finance

56.

Measuring Financial Inclusion and Financial Exclusion

Number of pages: 18 Posted: 11 Mar 2021 Last Revised: 23 Mar 2021
Peterson K Ozili
Independent
Downloads 29 (562,796)

Abstract:

Loading...

Financial inclusion, financial exclusion, poverty, access to finance, index, inclusive growth, development

57.

Bank Earnings Management Using Commission and Fee Income: The Role of Investor Protection and Economic Fluctuation

Journal of Applied Accounting Research (2019)
Number of pages: 22 Posted: 12 Nov 2018 Last Revised: 02 May 2019
Peterson K Ozili and Erick R Outa
Independent and Charles Darwin University
Downloads 28 (568,684)

Abstract:

Loading...

Earnings Management; Commission and Fee Income; Non-interest Income; Real Earnings Management; Income Smoothing; Economic Condition; Investor Protection; Banks

58.

Earnings Management in Interconnected Networks: A Perspective

Journal of Economic and Administrative Sciences Vol. 33 No. 2
Number of pages: 21 Posted: 20 Sep 2017
Peterson K Ozili
Independent
Downloads 28 (568,684)
Citation 2

Abstract:

Loading...

Financial Network, Earnings Management, Income Smoothing, Systemic Risk, Contagion, Network Fragility, Regulation, Reputation, Accounting Quality, Financial Institutions

59.

Corporate Governance and Stock Market Liquidity

Number of pages: 32 Posted: 09 Dec 2019
Erick Rading Outa, Nelson Waweru and Peterson K Ozili
Charles Darwin University, York University - School of Administrative Studies and Independent
Downloads 25 (587,424)

Abstract:

Loading...

Corporate Governance, Corporate Governance Practices, Security Market Regulation, Stock Market Liquidity, Kenya

60.

Has Financial Inclusion Made the Financial Sector Riskier?

Number of pages: 24 Posted: 16 Mar 2021
Peterson K Ozili
Independent
Downloads 24 (593,983)
Citation 2

Abstract:

Loading...

financial inclusion, digital finance, Fintech, financial technology, nonperforming loans, efficiency, financial innovation, insolvency risk, credit card, debit card, formal accounts, account ownership, black swan

61.

Credit Smoothing and Determinants of Loan Loss Reserves: Evidence from Europe, US, Asia and Africa

Journal of Business, Economics and Finance, 4 (2), 302-315
Number of pages: 14 Posted: 30 Mar 2015 Last Revised: 15 Jul 2017
Peterson K Ozili
Independent
Downloads 24 (593,983)

Abstract:

Loading...

Credit Risk, Monetary Policy, Loan Loss Reserves, Credit Smoothing, Accounting, Signaling, Bank supervision

62.

Managing Climate Change Risk: The Policy Options for Central Banks

Number of pages: 12 Posted: 12 Mar 2021
Peterson K Ozili
Independent
Downloads 22 (607,282)
Citation 1

Abstract:

Loading...

climate change, financial risk, financial institutions, central bank, financial system, financial sector, banks, capital surcharge, climate change risk, climate bank, bank regulation

63.

Bank Income Smoothing, Institutions and Corruption

Research in International Business and Finance
Number of pages: 28 Posted: 14 Mar 2019 Last Revised: 12 Mar 2021
Peterson K Ozili
Independent
Downloads 22 (607,282)
Citation 1

Abstract:

Loading...

Loan Loss Provisions, Earnings Management, Investor Protection, Corruption, Income Smoothing, Banks, Profitability

64.

Financial Inclusion and Business Cycles

Number of pages: 25 Posted: 22 May 2020
Peterson K Ozili
Independent
Downloads 19 (627,625)

Abstract:

Loading...

financial inclusion, pro-cyclicality, business cycle, financial crisis, access to finance, economic cycles, GDP, formal account ownership, borrowing, savings

65.

Contesting Digital Finance for the Poor

Number of pages: 20 Posted: 21 May 2020 Last Revised: 15 Jun 2020
Peterson K Ozili
Independent
Downloads 19 (627,625)
Citation 1

Abstract:

Loading...

Digital Finance, Microfinance, Financial Inclusion, Financial Development, Financial Innovation, Poor People, Financial Technology, Blockchain, Fintech, Regtech, Sandbox, Access to Finance, Financial Services

66.

The Impact of Foreign Direct Investment Inflows on Nonperforming Loans: The Case of UAE

Number of pages: 25 Posted: 06 Jan 2021
Peterson K Ozili, Asma Salman and Qaisar Ali
Independent, Independent and Independent
Downloads 18 (634,613)

Abstract:

Loading...

Foreign direct investment; nonperforming loans; United Arab Emirates; bank profitability; asset quality

67.

Basel III in Africa: Making It Work

African Journal of Economic and Management Studies, Forthcoming
Number of pages: 8 Posted: 14 Jun 2019
Peterson K Ozili
Independent
Downloads 18 (634,613)
Citation 1

Abstract:

Loading...

Basel III, Bank business models, Bank performance, Financial stability, Capital regulation, Bank regulation, Africa

68.

Bank Loan Loss Provisioning During Election Years: Cross-Country Evidence

International Journal of Managerial Finance, Forthcoming
Number of pages: 23 Posted: 29 Oct 2019 Last Revised: 29 Sep 2020
Peterson K Ozili
Independent
Downloads 17 (641,558)
Citation 1

Abstract:

Loading...

Loan loss provisions, income smoothing; capital management; Europe; election; banks, nonperforming loans; bank profitability; credit risk; institutional factors; financial crisis;

69.

Bank Profitability Determinants: Comparing the United States, Nigeria and South Africa

Number of pages: 20 Posted: 17 Mar 2021
Peterson K Ozili
Independent
Downloads 16 (648,645)

Abstract:

Loading...

banks, profitability, non-performing loans, efficiency, Nigeria, South Africa, United States

70.

Financial Stability: Does Social Activism Matter?

Journal of Financial Regulation and Compliance, 2019
Number of pages: 31 Posted: 11 Jan 2019
Peterson K Ozili
Independent
Downloads 14 (663,259)
Citation 2

Abstract:

Loading...

financial stability; financial institutions; gender equality; environmental sustainability; social activism; advocacy

71.

Does Economic Policy Uncertainty Reduce Financial Inclusion?

International Journal of Banking and Finance, Forthcoming
Number of pages: 22 Posted: 11 May 2021
Peterson K Ozili
Independent
Downloads 12 (678,272)

Abstract:

Loading...

Financial inclusion, policy uncertainty, economic policy uncertainty, business cycle, non-performing loan, cost efficiency, cost to income ratio, access to finance, formal account, credit cards, debit cards, mobile payments, electronic payment, borrowings, savings bank branch, unbanked adults

72.

Does Competence of Central Bank Governors Influence Financial Stability?

Number of pages: 27 Posted: 19 Jun 2020
Peterson K Ozili
Independent
Downloads 10 (693,444)
Citation 1

Abstract:

Loading...

Financial stability, central bank governor, financial system, banking stability, competence, education, gender, financial institutions, economics, financial crisis, loan loss provisions, nonperforming loans, regulatory capital, inflation rate, real interest rate, GDP growth rate.

73.

Bank Loan Loss Provisioning During Election Years in Nigeria

The CBN Bullion Research Paper Series, 2019
Number of pages: 11 Posted: 05 Nov 2019
Peterson K Ozili
Independent
Downloads 10 (693,444)

Abstract:

Loading...

loan loss provisions; income smoothing; election; Nigeria, banks, financial reporting, credit risk; corruption;

74.

Economic Policy Uncertainty: Are There Regional and Country Correlation?

Number of pages: 20 Posted: 10 Mar 2021
Peterson K Ozili
Independent
Downloads 9 (701,083)
Citation 3

Abstract:

Loading...

economic policy uncertainty, European Union, uncertainty, economic policy, financial crisis, correlation, Asia, Europe, EPU index

75.

Managing climate change risk: a responsibility for politicians not central banks

Number of pages: 11 Posted: 12 Mar 2021 Last Revised: 15 Mar 2021
Peterson K Ozili
Independent
Downloads 8 (708,634)
Citation 1

Abstract:

Loading...

Climate change, environment, Central Bank, government, atmosphere, financial stability, risk management, climate change risk, financial sector, responsibility, financial institutions

76.

Economic Policy Uncertainty in Banking: A Literature Review

Handbook of Research on Financial Management During Economic Downturn and Recovery, Forthcoming
Number of pages: 23 Posted: 28 May 2021
Peterson K Ozili
Independent
Downloads 7 (716,325)

Abstract:

Loading...

economic policy uncertainty, banking, banks, uncertainty, index, news, government, tax code, inflation, elections

77.

Circular Economy, Banks and Other Financial Institutions: What’s in it For Them?

Number of pages: 17 Posted: 14 Apr 2021
Peterson K Ozili
Independent
Downloads 6 (724,284)

Abstract:

Loading...

circular economy, linear economy, banks, financial institutions, criticism, sustainability, climate change, waste, insurance, sustainable finance, sustainable banking, hedge funds, microfinance institutions

78.

Financial Inclusion in Nigeria: An Overview

International Journal of Banking and Finance, Forthcoming
Number of pages: 20 Posted: 24 Apr 2021
Peterson K Ozili
Independent
Downloads 2 (757,764)

Abstract:

Loading...

formal account, borrowing, sustainable development, Nigeria, financial inclusion, access to finance, financial institutions, credit cards, debit cards, account ownership, female, savings

79.

IFRS Convergence and Revisions: Value Relevance of Accounting Information from East Africa

Journal of Accounting in Emerging Economies, 7 (3), pp. 352-368, 2017
Posted: 18 Jun 2018 Last Revised: 09 Sep 2018
Erick Rading Outa, Peterson K Ozili and Paul Eisenberg
Charles Darwin University, Independent and University of Derby

Abstract:

Loading...

East Africa, Accounting Information, Value Relevance, Converged/Revised IFRS, IFRS/IAS, Ohlson Model

80.

The Impact of Corporate Governance Code on Earnings Management in Listed Non-Financial Firms: Evidence From Kenya

Journal of Accounting in Emerging Economies, 7(4), pp. 428-444, 2017
Posted: 18 Jun 2018 Last Revised: 09 Sep 2018
Erick Rading Outa, Paul Eisenberg and Peterson K Ozili
Charles Darwin University, University of Derby and Independent

Abstract:

Loading...

Discretionary Accruals, Corporate Governance, Kenya, Earnings Management

81.

Basel III in Nigeria: making it work

CBN Bullion
Number of pages: 8
Peterson K Ozili
Independent
Downloads 0

Abstract:

Loading...

Basel III, Bank Business Models, Bank Performance, Financial Stability, Capital Regulation, Bank Regulation, Nigeria