Erick Rading Outa

Independent

No Address Available

SCHOLARLY PAPERS

6

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1,664

CITATIONS
Rank 29,869

SSRN RANKINGS

Top 29,869

in Total Papers Citations

13

Scholarly Papers (6)

1.

The Impact of International Financial Reporting Standards (IFRS) Adoption on the Accounting Quality of Listed Companies in Kenya

Number of pages: 43 Posted: 23 Dec 2011 Last Revised: 14 Dec 2014
Erick Rading Outa
Independent
Downloads 1,179 (16,655)
Citation 4

Abstract:

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IFRS, IAS, accounting quality, earnings management, timely loss recognition , Value Relevance

2.

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
University of Essex - Essex Business School and Independent
Downloads 414 (68,925)
Citation 8

Abstract:

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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

3.

Professional Accountants in Business: Perspectives from a Developing Country

Number of pages: 20 Posted: 25 Mar 2015
Erick Rading Outa
Independent
Downloads 52 (376,904)

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Professional Accountants in Business (PAIB), Value Creation Model (ACCA), Standard Finance Model (PWC), Kenya

4.

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
University of Essex - Essex Business School and Independent
Downloads 19 (520,989)
Citation 2

Abstract:

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

5.

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
Independent, University of Essex - Essex Business School and University of Derby

Abstract:

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

6.

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
Independent, University of Derby and University of Essex - Essex Business School

Abstract:

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Discretionary Accruals, Corporate Governance, Kenya, Earnings Management