Peterson K Ozili

Central Bank of Nigeria

Plot 33, Abubakar Tafawa Balewa Way

Central Business District, Cadastral Zone

Abuja

Nigeria

University of Essex - Essex Business School

Doctoral Researcher

Wivenhoe Park

Colchester, CO4 3SQ

United Kingdom

SCHOLARLY PAPERS

41

DOWNLOADS
Rank 9,471

SSRN RANKINGS

Top 9,471

in Total Papers Downloads

5,036

SSRN CITATIONS
Rank 14,220

SSRN RANKINGS

Top 14,220

in Total Papers Citations

29

CROSSREF CITATIONS

35

Scholarly Papers (41)

1.

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
Central Bank of Nigeria
Downloads 1,711 (9,762)
Citation 2

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

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
Central Bank of Nigeria and Independent
Downloads 432 (68,629)
Citation 5

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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.

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
Central Bank of Nigeria
Downloads 334 (92,618)
Citation 8

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

4.

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
Central Bank of Nigeria
Downloads 307 (101,555)
Citation 2

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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

5.

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
Central Bank of Nigeria
Downloads 295 (106,138)
Citation 1

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

6.

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
Central Bank of Nigeria
Downloads 227 (139,003)

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

7.

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
Central Bank of Nigeria
Downloads 202 (155,320)
Citation 3

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

8.

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
Central Bank of Nigeria
Downloads 172 (179,664)

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

9.

Banking Stability Determinants in Africa

International Journal of Managerial Finance, Vol. 14, 2018
Number of pages: 27 Posted: 26 Feb 2018
Peterson K Ozili
Central Bank of Nigeria
Downloads 142 (211,036)
Citation 1

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

10.

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
Central Bank of Nigeria
Downloads 136 (218,522)

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

11.

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
Central Bank of Nigeria
Downloads 126 (231,953)

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

12.

Microfinance Models: Lessons Learned

Nigerian Microfinance Newsletter, 24th edition, 2018
Number of pages: 5 Posted: 27 Dec 2018
Peterson K Ozili
Central Bank of Nigeria
Downloads 109 (257,710)

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Microfinance; Nigeria, Development, Financial Inclusion; Poverty

13.

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
Central Bank of Nigeria
Downloads 104 (266,289)
Citation 1

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

14.

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
Central Bank of Nigeria
Downloads 94 (284,833)

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

15.

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
Central Bank of Nigeria
Downloads 68 (345,038)
Citation 1

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

16.

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
Central Bank of Nigeria
Downloads 60 (367,982)

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

17.

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
Central Bank of Nigeria
Downloads 58 (374,097)

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

18.

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
Central Bank of Nigeria
Downloads 49 (403,832)
Citation 1

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

19.

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
Central Bank of Nigeria
Downloads 42 (429,742)
Citation 3

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

20.

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
Central Bank of Nigeria
Downloads 39 (441,967)

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

21.

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
Central Bank of Nigeria and University of Essex
Downloads 38 (446,163)

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

22.

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
Central Bank of Nigeria
Downloads 36 (454,594)

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

23.

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
Central Bank of Nigeria
Downloads 34 (463,330)

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

24.

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
Central Bank of Nigeria
Downloads 26 (503,267)

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

25.

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
Central Bank of Nigeria
Downloads 26 (503,267)
Citation 2

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

26.

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
Central Bank of Nigeria and Charles Darwin University
Downloads 25 (508,787)

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

27.

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
Central Bank of Nigeria and Independent
Downloads 22 (526,313)
Citation 2

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

28.

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
Central Bank of Nigeria and Independent
Downloads 21 (532,225)
Citation 3

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

29.

Bank Income Smoothing, Institutions and Corruption

Research in International Business and Finance, Forthcoming
Number of pages: 28 Posted: 14 Mar 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 18 (550,453)

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

30.

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
Central Bank of Nigeria
Downloads 15 (568,688)

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

31.

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
Central Bank of Nigeria
Downloads 14 (575,090)

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

32.

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
Central Bank of Nigeria
Downloads 13 (581,470)

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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

33.

Corporate Governance and Stock Market Liquidity

Number of pages: 32 Posted: 09 Dec 2019
Erick Rading Outa, Nelson Waweru and Peterson K Ozili
Independent, York University - School of Administrative Studies and Central Bank of Nigeria
Downloads 12 (588,074)

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

34.

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: 07 Jan 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 12 (588,074)

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

35.

Financial Stability: Does Social Activism Matter?

Journal of Financial Regulation and Compliance, 2019
Number of pages: 31 Posted: 11 Jan 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 12 (588,074)
Citation 1

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

36.

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
Central Bank of Nigeria
Downloads 5 (634,590)

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

37.

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, Central Bank of Nigeria and University of Derby

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

38.

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 Central Bank of Nigeria

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Discretionary Accruals, Corporate Governance, Kenya, Earnings Management

39.

Theories of financial inclusion

Number of pages: 23
Peterson K Ozili
Central Bank of Nigeria
Downloads 0

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Financial inclusion, community, economic development, society, theory, digital finance, financial innovation, community echelon.

40.

Financial inclusion research around the world: a review

Forum for Social Economics
Number of pages: 24
Peterson K Ozili
Central Bank of Nigeria
Downloads 0

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financial inclusion, financial technology, digital finance, poverty reduction, financial stability, financial institutions, economic cycle, systemic risk, controversy, Fintech.

41.

Forensic accounting theory

Number of pages: 16
Peterson K Ozili
Central Bank of Nigeria
Downloads 0

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