Peterson K Ozili

Independent

Nigeria

Nigeria

Abuja

Nigeria

SCHOLARLY PAPERS

66

DOWNLOADS
Rank 878

SSRN RANKINGS

Top 878

in Total Papers Downloads

30,826

SSRN CITATIONS
Rank 7,734

SSRN RANKINGS

Top 7,734

in Total Papers Citations

112

CROSSREF CITATIONS

49

Scholarly Papers (66)

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 18,624 (162)
Citation 70

Abstract:

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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 2,400 (6,434)
Citation 4

Abstract:

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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 1,847 (9,952)
Citation 7

Abstract:

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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 1,553 (13,108)
Citation 7

Abstract:

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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: 8 Posted: 29 May 2020 Last Revised: 07 Jan 2021
Peterson K Ozili
Independent
Downloads 615 (50,155)
Citation 1

Abstract:

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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 608 (50,591)
Citation 1

Abstract:

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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.

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 457 (72,177)
Citation 7

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

8.

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 427 (78,265)
Citation 14

Abstract:

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

9.

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 383 (88,802)
Citation 8

Abstract:

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

10.

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 345 (100,103)
Citation 5

Abstract:

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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

11.

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

Number of pages: 9 Posted: 26 Apr 2020 Last Revised: 05 May 2020
Peterson K Ozili
Independent
Downloads 321 (108,492)

Abstract:

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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

12.

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 293 (120,055)
Citation 2

Abstract:

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

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: 27 Oct 2016
Peterson K Ozili
Independent
Downloads 271 (129,933)

Abstract:

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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 269 (130,931)
Citation 5

Abstract:

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

15.

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 183 (189,088)

Abstract:

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

16.

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 168 (203,627)
Citation 1

Abstract:

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

17.

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 148 (226,355)

Abstract:

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

18.

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 133 (248,082)

Abstract:

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

19.

Microfinance Models: Lessons Learned

Nigerian Microfinance Newsletter, 24th edition, 2018
Number of pages: 5 Posted: 27 Dec 2018
Peterson K Ozili
Independent
Downloads 114 (276,437)

Abstract:

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Microfinance; Nigeria, Development, Financial Inclusion; Poverty

20.

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 114 (276,437)
Citation 1

Abstract:

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

21.

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 105 (296,662)
Citation 9

Abstract:

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

22.

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

Number of pages: 13 Posted: 31 Dec 2019 Last Revised: 21 Jan 2020
Peterson K Ozili
Independent
Downloads 105 (292,832)
Citation 3

Abstract:

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

23.

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 100 (302,578)

Abstract:

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

24.

Financial Inclusion: A Strong Critique

Number of pages: 18 Posted: 21 May 2020 Last Revised: 04 Jan 2021
Peterson K Ozili
Independent
Downloads 90 (323,654)

Abstract:

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

25.

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 89 (330,636)
Citation 1

Abstract:

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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.

26.

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 78 (352,874)
Citation 1

Abstract:

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

27.

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 77 (355,502)

Abstract:

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

28.

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 (363,600)
Citation 1

Abstract:

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

29.

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 60 (405,985)
Citation 3

Abstract:

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

30.

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 56 (419,680)

Abstract:

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

31.

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 56 (419,680)
Citation 3

Abstract:

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

32.

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 47 (453,032)

Abstract:

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

33.

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 45 (461,089)

Abstract:

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

34.

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 42 (473,769)

Abstract:

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

35.

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 41 (478,072)
Citation 1

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

36.

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 38 (491,449)
Citation 2

Abstract:

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

37.

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 37 (496,058)

Abstract:

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

38.

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 37 (496,058)

Abstract:

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

39.

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 36 (500,686)

Abstract:

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

40.

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 30 (531,071)
Citation 3

Abstract:

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

41.

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 28 (542,383)
Citation 3

Abstract:

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

42.

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 27 (548,130)

Abstract:

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

43.

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 27 (548,130)
Citation 2

Abstract:

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

44.

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 26 (560,336)
Citation 1

Abstract:

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

45.

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 (560,336)

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

46.

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 (566,723)

Abstract:

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

47.

Bank Income Smoothing, Institutions and Corruption

Research in International Business and Finance
Number of pages: 28 Posted: 14 Mar 2019 Last Revised: 21 Sep 2020
Peterson K Ozili
Independent
Downloads 22 (579,464)
Citation 1

Abstract:

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

48.

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 17 (612,449)

Abstract:

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

49.

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 16 (619,231)

Abstract:

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

50.

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 15 (633,343)

Abstract:

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

51.

Financial Inclusion and Business Cycles

Number of pages: 25 Posted: 22 May 2020
Peterson K Ozili
Independent
Downloads 15 (626,171)

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

52.

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 13 (640,497)
Citation 2

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

53.

Contesting Digital Finance for the Poor

Number of pages: 20 Posted: 21 May 2020 Last Revised: 15 Jun 2020
Peterson K Ozili
Independent
Downloads 11 (654,954)
Citation 1

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

54.

Does Competence of Central Bank Governors Influence Financial Stability?

Number of pages: 27 Posted: 19 Jun 2020
Peterson K Ozili
Independent
Downloads 9 (669,339)
Citation 1

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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.

55.

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 9 (669,339)

Abstract:

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

56.

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

Number of pages: 15 Posted: 06 Jan 2021
Peterson K Ozili
Independent
Downloads 8 (676,565)

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

57.

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 7 (683,955)

Abstract:

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

58.

Corporate Governance Research in Nigeria: A Review

Number of pages: 34 Posted: 06 Jan 2021
Peterson K Ozili
Independent
Downloads 6 (698,540)

Abstract:

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

59.

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 5 (698,540)

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

60.

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:

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

61.

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:

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Discretionary Accruals, Corporate Governance, Kenya, Earnings Management

62.
Downloads 0

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

63.
Downloads 0

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Big data, artificial intelligence, AI, digital finance, fintech, blockchain, financial technology, financial inclusion, unbanked adults, formal accounts, access to finance.

64.

Financial regulation and bank supervision during a pandemic

Number of pages: 12
Peterson K Ozili
Independent
Downloads 0

Abstract:

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

65.

Measuring financial inclusion and financial exclusion

Number of pages: 20
Peterson K Ozili
Independent
Downloads 0

Abstract:

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

66.

Managing Climate Change Risk: The Policy Options for Central Banks

Number of pages: 12
Peterson K Ozili
Independent
Downloads 0

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