Peterson K Ozili

affiliation not provided to SSRN

SCHOLARLY PAPERS

113

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72,877

SSRN CITATIONS
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in Total Papers Citations

194

CROSSREF CITATIONS

54

Scholarly Papers (113)

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1.

Spillover of COVID-19: Impact on the Global Economy

Number of pages: 30 Posted: 30 Mar 2020 Last Revised: 23 Mar 2022
Peterson K Ozili and Thankom Arun
affiliation not provided to SSRN and University of Essex - Essex Business School
Downloads 41,752 (51)
Citation 35

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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, energy, unemployment, inflation, GDP growth, Omicron, Delta variant, Deltacron.

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
affiliation not provided to SSRN
Downloads 3,662 (4,185)
Citation 4

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

3.

Global Economic Consequence of Russian Invasion of Ukraine

Number of pages: 27 Posted: 20 Apr 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 3,216 (5,281)

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War, Ukraine, Russia, conflict, sanction, SWIFT, invasion, economic consequence, NATO

4.

Theories of Financial Inclusion

Number of pages: 23 Posted: 26 Feb 2020 Last Revised: 07 Sep 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 2,178 (9,836)
Citation 3

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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

5.

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

Number of pages: 29 Posted: 03 Apr 2020 Last Revised: 28 Aug 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 2,143 (10,110)
Citation 13

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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

6.

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: 28 Aug 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 1,690 (14,837)
Citation 28

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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

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
affiliation not provided to SSRN
Downloads 1,549 (16,937)
Citation 1

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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

8.

Accounting and Financial Reporting during a Pandemic

Number of pages: 9 Posted: 29 May 2020 Last Revised: 25 Jan 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 1,457 (18,538)
Citation 3

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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

9.

Central Bank Digital Currency in Nigeria: Opportunities and Risks

Number of pages: 12 Posted: 07 Oct 2021 Last Revised: 05 May 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 955 (34,414)

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central bank digital currency, eNaira, blockchain, CBN eNaira, cryptocurrency, central bank, CBDC, bitcoin, payment system, fiat digital currency, distributed ledger, Nigeria

10.

Central Bank Digital Currency Can Lead to the Collapse of Cryptocurrency

Number of pages: 12 Posted: 28 May 2021 Last Revised: 26 Oct 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 624 (60,877)

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

11.

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
affiliation not provided to SSRN
Downloads 569 (68,427)
Citation 23

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

12.

Can Central Bank Digital Currency Increase Financial Inclusion? Arguments for and Against

Number of pages: 12 Posted: 18 Nov 2021 Last Revised: 11 Apr 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 562 (69,489)

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financial inclusion, central bank digital currency, CBDC, debate, arguments, digital currency, monetary policy, cash.

13.

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
affiliation not provided to SSRN
Downloads 497 (80,978)

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

14.

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
affiliation not provided to SSRN
Downloads 493 (81,740)
Citation 3

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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

15.

Bank Loan Loss Provisions Research: A Review

Borsa Istanbul Review, 17(3), 144-163
Number of pages: 54 Posted: 25 Jan 2017 Last Revised: 21 Sep 2021
Peterson K Ozili and Erick Rading Outa
affiliation not provided to SSRN and Charles Darwin University
Downloads 491 (82,125)
Citation 15

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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

16.

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

Artificial Intelligence Fintech, and Financial Inclusion
Number of pages: 14 Posted: 09 Mar 2021 Last Revised: 24 Aug 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 487 (82,904)

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

17.

Green Finance Research Around the World: A Review of Literature

International Journal of Green Economics, Forthcoming
Number of pages: 31 Posted: 25 Apr 2022 Last Revised: 13 Jun 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 457 (89,713)

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literature review, green finance, green investment, climate change, sustainable finance, green bonds, green banks, sustainable development goals, climate finance, environment, green loan, climate change mitigation. Paris Agreement, COP26.

18.

Banking Stability Determinants in Africa

International Journal of Managerial Finance, Vol. 14, 2018
Number of pages: 27 Posted: 26 Feb 2018
Peterson K Ozili
affiliation not provided to SSRN
Downloads 449 (91,317)
Citation 4

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

19.

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

Number of pages: 17 Posted: 28 Mar 2021 Last Revised: 06 Jan 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 446 (92,053)

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

20.

Central Bank Digital Currency Research Around the World: A Review of Literature

Journal of Money Laundering Control, Forthcoming
Number of pages: 20 Posted: 28 Feb 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 437 (94,201)

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Digital currency, Money, Central bank digital currency, CBDC, Digital finance, Cryptocurrency, Financial inclusion, CBDC design, Blockchain, Distributed ledger technology.

21.

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
affiliation not provided to SSRN
Downloads 419 (98,922)
Citation 12

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

22.

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
affiliation not provided to SSRN
Downloads 408 (102,020)
Citation 9

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

23.

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
affiliation not provided to SSRN
Downloads 407 (102,284)
Citation 8

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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

24.

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
affiliation not provided to SSRN
Downloads 379 (111,365)
Citation 1

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

25.

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

Number of pages: 11 Posted: 24 Mar 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 370 (114,062)

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

26.

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
affiliation not provided to SSRN and Central Bank of Nigeria
Downloads 366 (115,470)
Citation 1

Abstract:

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

27.

Financial Inclusion Research Around the World: A Review

Forum for Social Economics, 2020
Number of pages: 24 Posted: 31 Jan 2020
Peterson K Ozili
affiliation not provided to SSRN
Downloads 296 (144,842)
Citation 26

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

28.

Financial Inclusion in Nigeria: Determinants, Challenges and Achievements

Number of pages: 15 Posted: 14 Apr 2020 Last Revised: 26 Oct 2020
Peterson K Ozili
affiliation not provided to SSRN
Downloads 253 (169,809)
Citation 2

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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.

29.

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
affiliation not provided to SSRN
Downloads 203 (209,116)

Abstract:

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

30.

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
affiliation not provided to SSRN
Downloads 197 (214,858)
Citation 2

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

31.

Sustainability accounting

Number of pages: 14 Posted: 19 Mar 2021 Last Revised: 22 Feb 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 195 (216,842)

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Sustainability accounting, sustainability, accounting, sustainability reporting, sustainable development; society; environment

32.

Decentralized Finance and Cryptocurrency Activity in Africa

CSEF Volume 109, 2022
Number of pages: 13 Posted: 07 Mar 2022 Last Revised: 20 Jun 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 181 (231,400)

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Decentralized finance, cryptocurrencies, DeFi, dApps, AfCFTA, bitcoin, blockchain, central bank digital currency crypto technologies, Africa, smart contracts

33.

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

Number of pages: 20 Posted: 17 Mar 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 174 (239,268)

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

34.

Financial Inclusion: A Strong Critique

Number of pages: 18 Posted: 21 May 2020 Last Revised: 15 Mar 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 172 (241,651)

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

35.

Sustainability and Sustainable Development Research Around the World

Managing Global Transitions, 2022
Number of pages: 29 Posted: 29 Mar 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 162 (254,123)

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Sustainability, sustainable development, world, environment, society, research, sustainable development goals, environment

36.

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
affiliation not provided to SSRN
Downloads 160 (256,815)

Abstract:

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

37.

Blockchain Finance: Questions Regulators Ask

International Finance Review (2019)
Number of pages: 8 Posted: 23 Sep 2018 Last Revised: 26 Oct 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 159 (258,176)
Citation 1

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

38.

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

Number of pages: 15 Posted: 06 Jan 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 152 (267,673)
Citation 1

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

39.

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
affiliation not provided to SSRN
Downloads 151 (269,077)

Abstract:

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

40.

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

Number of pages: 19 Posted: 05 Apr 2021 Last Revised: 27 Jul 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 150 (270,563)

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

41.

Making Sustainable Finance Sustainable

Financial Internet Quarterly
Number of pages: 12 Posted: 31 Mar 2021 Last Revised: 16 Sep 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 144 (279,538)

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finance, sustainability, financial institutions, financial instruments, green finance, green bonds, light-touch regulation, bottom-up approach, sustainability reporting, sustainable development

42.

Theories of Sustainable Finance

Managing Global Transitions, March 2022
Number of pages: 21 Posted: 15 Apr 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 139 (287,343)

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Sustainable finance, theories of sustainable finance, priority theory, resource theory, peer emulation theory, life span theory, positive signalling theory, system disruption theory, economic agents, green bonds, green finance

43.

Financial Regulation and Bank Supervision during a Pandemic

In: Insurance and Risk Management for Disruptions in Social, Economic and Environmental Systems, Forthcoming
Number of pages: 10 Posted: 22 Jan 2021 Last Revised: 30 Aug 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 131 (300,656)
Citation 1

Abstract:

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

44.

Corporate Governance Research in Nigeria: A Review

Number of pages: 34 Posted: 06 Jan 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 127 (307,755)

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

45.

Microfinance Models: Lessons Learned

Nigerian Microfinance Newsletter, 24th edition, 2018
Number of pages: 5 Posted: 27 Dec 2018
Peterson K Ozili
affiliation not provided to SSRN
Downloads 120 (320,735)

Abstract:

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Microfinance; Nigeria, Development, Financial Inclusion; Poverty

46.

Bank Non-Performing Loans in the Fintech Era

International Journal of Financial Innovation in Banking, Forthcoming
Number of pages: 21 Posted: 04 Sep 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 112 (336,715)

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non-performing loan, financial innovation, disruptive technology, legal system, banks, Fintech, banks, credit risk, first wave Fintech era, second wave Fintech era.

47.

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
affiliation not provided to SSRN
Downloads 109 (342,934)
Citation 2

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

48.

Global Central Bank Digital Currency Research and Developments: Implication for Cryptocurrency

Cryptocurrency: Concepts, Technology, and Issues, Forthcoming
Number of pages: 16 Posted: 23 May 2022 Last Revised: 22 Jul 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 105 (351,719)

Abstract:

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cryptocurrency, bitcoins, stablecoin, digital currency, central bank digital currency, CBDC, big tech, Fintech, distributed ledger technology, blockchain

49.

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
affiliation not provided to SSRN
Downloads 99 (365,602)
Citation 1

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

50.

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
affiliation not provided to SSRN
Downloads 92 (382,756)
Citation 3

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

51.

Measuring Financial Inclusion and Financial Exclusion

Number of pages: 18 Posted: 11 Mar 2021 Last Revised: 23 Mar 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 90 (388,039)
Citation 1

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

52.

Financial Inclusion in Nigeria: An Overview

International Journal of Banking and Finance, Forthcoming
Number of pages: 20 Posted: 24 Apr 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 89 (390,644)

Abstract:

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

53.

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
affiliation not provided to SSRN
Downloads 88 (393,398)
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.

54.

The Acceptable R-Square in Empirical Modelling for Social Science Research

Number of pages: 6 Posted: 17 Jun 2022 Last Revised: 20 Jun 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 87 (396,101)

Abstract:

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R-square, low R-square, social science, research, empirical model, modelling, regression.

55.

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
affiliation not provided to SSRN
Downloads 85 (401,684)
Citation 2

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

56.

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
affiliation not provided to SSRN
Downloads 83 (407,356)

Abstract:

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

57.

Bank Earnings Management Using Loan Loss Provisions: Comparing the UK, France, South Africa and Egypt

Journal of Economic and Administrative Sciences 2021
Number of pages: 17 Posted: 21 Jul 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 82 (410,259)

Abstract:

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Banks, Earnings Management, Loan Loss Provisions, Income Smoothing, United Kingdom, France, Egypt, South Africa

58.

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
affiliation not provided to SSRN
Downloads 81 (413,153)

Abstract:

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

59.

Digital Finance Research and Developments Around the World: A Literature Review

International Journal of Business Forecasting and Marketing Intelligence, June 2022
Number of pages: 26 Posted: 27 Jul 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 74 (434,864)

Abstract:

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Digital finance, artificial intelligence, machine learning, financial inclusion, fintech, access to finance, financial stability, economic growth, blockchain, central bank digital currency, robotics, cryptocurrency

60.

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
affiliation not provided to SSRN
Downloads 74 (434,864)
Citation 4

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

61.

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 affiliation not provided to SSRN
Downloads 73 (438,042)
Citation 3

Abstract:

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

62.

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
affiliation not provided to SSRN
Downloads 67 (458,382)

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.

63.

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
affiliation not provided to SSRN
Downloads 63 (472,755)
Citation 3

Abstract:

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

64.

Financial Reporting under Economic Policy Uncertainty

Journal of Financial Reporting and Accounting, Forthcoming
Number of pages: 24 Posted: 06 Jan 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 61 (480,357)

Abstract:

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

65.

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
affiliation not provided to SSRN, Independent and Independent
Downloads 60 (484,232)

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

66.

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
affiliation not provided to SSRN
Downloads 60 (484,232)
Citation 3

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

67.

Financial Inclusion-Exclusion Paradox: How Banked Adults Become Unbanked Again

Financial Internet Quarterly, 2021
Number of pages: 13 Posted: 24 Jun 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 59 (488,103)

Abstract:

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Financial inclusion, financial institutions, financial exclusion, banked adults, formal accounts, paradox, access to finance, households, constraints

68.

Has Financial Inclusion Made the Financial Sector Riskier?

Number of pages: 24 Posted: 16 Mar 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 59 (488,103)
Citation 2

Abstract:

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

69.

Does financial inclusion reduce non-performing loans and loan loss provisions?

Journal of Corporate Governance, Insurance, and Risk Management
Number of pages: 16 Posted: 24 Aug 2021
Peterson K Ozili and Ahmed Adamu
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 58 (491,996)

Abstract:

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financial inclusion, non-performing loans, loan loss provisions, financial stability, bank stability, ATM, formal account ownership, credit risk, access to finance.

70.

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
affiliation not provided to SSRN and University of Essex
Downloads 57 (495,891)
Citation 5

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

71.

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 affiliation not provided to SSRN
Downloads 53 (512,345)
Citation 2

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

72.

Basel III in Nigeria: making it work

CBN Bullion, Vol. 45, No. 1.pp. 16-23.
Number of pages: 8 Posted: 17 Jun 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 50 (525,590)

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

73.

Digital Financial Inclusion

Emerald Studies in Finance Insurance and Risk Management, Forthcoming
Number of pages: 14 Posted: 12 May 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 46 (543,846)

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digital finance, artificial intelligence, financial inclusion, digital financial inclusion.

74.

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
affiliation not provided to SSRN
Downloads 46 (543,846)
Citation 1

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

75.

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
affiliation not provided to SSRN
Downloads 46 (543,846)

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

76.

Sources of Economic Policy Uncertainty in Nigeria: Implications for Africa

Managing Risk and Decision Making in Times of Economic Distress, Part A. CSEF, Vol 8, Emerald
Number of pages: 15 Posted: 18 Nov 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 44 (553,489)

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Economic policy uncertainty, index, bankruptcy, investment, trade, financial institutions, systemic risk, government policy, fiscal policy, monetary policy, political interference, Nigeria.

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
affiliation not provided to SSRN
Downloads 44 (553,489)

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

78.

Determinants of Bank Income Smoothing Using Loan Loss Provisions in the United Kingdom

Journal of Economic and Adminstrative Sciences, Forthcoming
Number of pages: 27 Posted: 04 Mar 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 43 (558,440)

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banks, earnings management, United Kingdom, loan loss provisions, income smoothing, economic policy uncertainty, Great Britain, accounting disclosure, financial crisis.

79.

Financial Inclusion: The Globally Important Determinants

Financial Internet Quarterly, Vol.17 No 4. (2021)
Number of pages: 23 Posted: 03 Mar 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 43 (558,440)

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financial inclusion; determinants; unbanked adults; access to finance; digital finance; financial literacy

80.

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
affiliation not provided to SSRN
Downloads 43 (558,440)
Citation 3

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

81.

Managing Climate Change Risk: The Policy Options for Central Banks

Number of pages: 12 Posted: 12 Mar 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 42 (563,495)
Citation 1

Abstract:

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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

82.

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
affiliation not provided to SSRN and Independent
Downloads 40 (573,729)
Citation 5

Abstract:

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

83.

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
affiliation not provided to SSRN
Downloads 40 (573,729)

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

84.

Big 4 Auditors, Bank Earnings Management and Financial Crisis in Africa

Journal of Financial Reporting and Accounting, Forthcoming
Number of pages: 27 Posted: 14 Jul 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 39 (578,898)

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Loan loss provision, banks, audit quality, Big 4 auditor, income smoothing, financial crisis, earnings management, economic cycles, recession, earnings smoothing

85.

Does Economic Policy Uncertainty Reduce Financial Inclusion?

International Journal of Banking and Finance
Number of pages: 22 Posted: 11 May 2021 Last Revised: 22 Oct 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 39 (578,898)

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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

86.

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
affiliation not provided to SSRN and Charles Darwin University
Downloads 38 (584,135)
Citation 4

Abstract:

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

87.

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
affiliation not provided to SSRN and Charles Darwin University
Downloads 37 (589,637)

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

88.

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
affiliation not provided to SSRN
Downloads 35 (600,896)
Citation 1

Abstract:

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

89.

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
affiliation not provided to SSRN
Downloads 32 (618,581)
Citation 2

Abstract:

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

90.

Contesting Digital Finance for the Poor

Number of pages: 20 Posted: 21 May 2020 Last Revised: 15 Jun 2020
Peterson K Ozili
affiliation not provided to SSRN
Downloads 30 (631,068)
Citation 1

Abstract:

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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

91.

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 affiliation not provided to SSRN
Downloads 30 (631,068)

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

92.

Economic Policy Uncertainty: Are There Regional and Country Correlation?

Number of pages: 20 Posted: 10 Mar 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 27 (650,980)
Citation 2

Abstract:

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

93.

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
affiliation not provided to SSRN
Downloads 27 (650,980)

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

94.

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
affiliation not provided to SSRN
Downloads 26 (657,989)
Citation 1

Abstract:

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

95.

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
affiliation not provided to SSRN
Downloads 24 (672,635)
Citation 1

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;

96.

Policy Perspectives in Promoting Green Finance

Routledge (2022)
Number of pages: 21 Posted: 21 Jul 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 23 (680,088)

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green finance, climate change, green finance policy, post-COVID, pandemic, sustainable development, green finance instruments, green bonds, green loans

97.

Financial Inclusion and Business Cycles

Number of pages: 25 Posted: 22 May 2020
Peterson K Ozili
affiliation not provided to SSRN
Downloads 23 (680,088)

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

98.

Financial Stability: Does Social Activism Matter?

Journal of Financial Regulation and Compliance, 2019
Number of pages: 31 Posted: 11 Jan 2019
Peterson K Ozili
affiliation not provided to SSRN
Downloads 22 (687,912)
Citation 2

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

99.

Difficult Issues in Financial Regulation for Financial Stability

Number of pages: 19 Posted: 04 Mar 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 19 (711,485)

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financial regulation, financial stability, bank supervision, crisis, central bank, banks, financial institutions, financial innovations, banking and finance

100.

Impact of Financial Development on Bank Profitability

Journal of Economic and Administrative Sciences, 2022
Number of pages: 34 Posted: 28 Feb 2022
Peterson K Ozili and Honour Ndah
affiliation not provided to SSRN and Nnamdi Azikiwe University
Downloads 19 (711,485)

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Bank profitability, financial development, banks, return on assets, return on equity, Nigeria, financial system, bank concentration, economic growth, size of financial system, domestic credit to private sector

101.

Circular Economy and Central Bank Digital Currency

Number of pages: 27 Posted: 25 Jul 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 17 (728,031)

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circular economy, central bank digital currency, circular finance, linear economy, resources, sustainability, central bank, CBDC design, blockchain, sustainable development, payment system, innovation.

102.

Bank Earnings Management and Income Smoothing using Commission and Fee Income: A European Context

International Journal of Managerial Finance, 13(4), 419-439.
Number of pages: 35 Posted: 11 Feb 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 17 (728,031)

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Europe, Banks, Diversification, Earnings Management, Non-interest income, Commission and Fee Income, Income smoothing, Interest Margin, Systematic risk, Revenue.

103.

Economic Policy Uncertainty, Bank Nonperforming Loans and Loan Loss Provisions: Are They Correlated?

Asian Journal of Economics and Banking, Forthcoming
Number of pages: 21 Posted: 16 Mar 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 16 (736,335)

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Loan loss provisions, bank performance, nonperforming loans, policy uncertainty, EPU index, economic policy uncertainty, European union, correlation.

104.

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
affiliation not provided to SSRN
Downloads 16 (736,335)

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

105.

Does Competence of Central Bank Governors Influence Financial Stability?

Number of pages: 27 Posted: 19 Jun 2020
Peterson K Ozili
affiliation not provided to SSRN
Downloads 15 (745,036)
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.

106.

Fault Lines in Financial Inclusion

Perspectives on Global Development and Technology (2022)
Number of pages: 17 Posted: 21 Jul 2022
Peterson K Ozili
affiliation not provided to SSRN
Downloads 13 (763,301)

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fault lines, access to finance, financial institutions, financial inclusion, banked adults, formal account

107.

Financial Inclusion and Legal System Quality: Are they Correlated?

Journal of Money and Business (2021)
Number of pages: 23 Posted: 18 Nov 2021
Peterson K Ozili
affiliation not provided to SSRN
Downloads 12 (772,659)

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Law, development, financial inclusion, ATM, bank branch, legal rights, legal system, rule of law, insolvency resolution.

108.

Does Digital Economy and Institutional Quality Promote Renewable Energy Consumption? Cross Country Evidence

Number of pages: 23 Posted: 08 Aug 2022
Paul T Iorember and Peterson K Ozili
Nile University of Nigeria and affiliation not provided to SSRN
Downloads 4 (854,343)

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digital economy, Sustainable Development, institutional quality, CO2 emission, Renewable Energy, Environment

109.

Decentralized finance research and developments around the World

Journal of Banking and Financial Technology
Number of pages: 35
Peterson K Ozili
affiliation not provided to SSRN
Downloads 1

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decentralized finance, DeFi, blockchain, ethereum, cryptocurrency, distributed ledger technology, protocol, token, total valued locked, smart contract, digital currency, literature review.

110.

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, affiliation not provided to SSRN and University of Derby

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

111.

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 affiliation not provided to SSRN

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Discretionary Accruals, Corporate Governance, Kenya, Earnings Management

112.

Achieving financial inclusion: whatever it takes

CSEF Vol 109b
Number of pages: 10
Peterson K Ozili
affiliation not provided to SSRN
Downloads 0

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financial inclusion, unbanked adults, interest rate, monetary policy, fiscal policies, environment, financial system, financial institutions, digital finance, tax.

113.

Financial inclusion, sustainability and sustainable development

ESFIRM
Number of pages: 17
Peterson K Ozili
affiliation not provided to SSRN
Downloads 0

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sustainable development, financial inclusion, sustainability, financial institutions, unbanked adults, access to finance, poverty reduction, economic dimension, social dimension, sustainable development goals, United Nations.