Peterson K Ozili

University of Essex - Essex Business School

Doctoral Researcher

Wivenhoe Park

Colchester, CO4 3SQ

United Kingdom

Central Bank of Nigeria

Plot 33, Abubakar Tafawa Balewa Way

Central Business District, Cadastral Zone

Abuja

Nigeria

  • University of Essex - Essex Business School

  • Central Bank of Nigeria

SCHOLARLY PAPERS

33

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Scholarly Papers (33)

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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
University of Essex - Essex Business School
Downloads 1,304 (14,078)

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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
University of Essex - Essex Business School and Independent
Downloads 409 (69,163)

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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
University of Essex - Essex Business School
Downloads 310 (95,114)

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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
University of Essex - Essex Business School
Downloads 254 (117,523)

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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.

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
University of Essex - Essex Business School
Downloads 208 (143,085)

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

6.

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
University of Essex - Essex Business School
Downloads 175 (167,583)

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

7.

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
University of Essex - Essex Business School
Downloads 164 (177,345)

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

8.

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
University of Essex - Essex Business School
Downloads 163 (178,271)

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

9.

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
University of Essex - Essex Business School
Downloads 125 (221,109)

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

10.

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
University of Essex - Essex Business School
Downloads 89 (279,690)

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

11.

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
University of Essex - Essex Business School
Downloads 76 (307,658)

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

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
University of Essex - Essex Business School
Downloads 70 (322,184)

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

13.

Advances and Issues in Fraud Research: A Commentary

Journal of Financial Crime (2019)
Number of pages: 16 Posted: 07 Mar 2018 Last Revised: 02 Mar 2019
Peterson K Ozili
University of Essex - Essex Business School
Downloads 67 (329,881)

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

14.

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
University of Essex - Essex Business School
Downloads 42 (407,595)

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

15.

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
University of Essex - Essex Business School and University of Essex
Downloads 38 (422,907)

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

16.

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
University of Essex - Essex Business School
Downloads 35 (435,053)

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

17.

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
University of Essex - Essex Business School
Downloads 32 (447,644)

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

18.

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
University of Essex - Essex Business School
Downloads 32 (447,644)

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

19.

Tax Evasion and Financial Instability

Journal of Financial Crime
Number of pages: 11 Posted: 14 Aug 2018 Last Revised: 24 May 2019
Peterson K Ozili
University of Essex - Essex Business School
Downloads 27 (471,547)

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

20.

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
Peterson K Ozili
University of Essex - Essex Business School
Downloads 26 (476,754)

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Banks; Earnings Management; Income Smoothing; Loan Loss Provisions; IFRS; IAS 39; Financial Crises

21.

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
University of Essex - Essex Business School
Downloads 26 (476,754)

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

22.

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
University of Essex - Essex Business School and Independent
Downloads 21 (504,254)

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

23.

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
University of Essex - Essex Business School and Charles Darwin University
Downloads 19 (515,656)

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

24.

Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria

African Journal of Economic and Management Studies 10(1): 32-47
Number of pages: 22 Posted: 11 Sep 2018 Last Revised: 04 Mar 2019
Peterson K Ozili and Erick Rading Outa
University of Essex - Essex Business School and Independent
Downloads 18 (521,334)

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

25.

Bank Income Smoothing, Institutions and Corruption

Research in International Business and Finance, Forthcoming
Number of pages: 28 Posted: 14 Mar 2019
Peterson K Ozili
University of Essex - Essex Business School
Downloads 15 (538,435)

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

26.

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
University of Essex - Essex Business School
Downloads 15 (538,435)

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

27.

Financial Stability: Does Social Activism Matter?

Journal of Financial Regulation and Compliance, 2019
Number of pages: 31 Posted: 11 Jan 2019
Peterson K Ozili
University of Essex - Essex Business School
Downloads 10 (567,878)

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

28.

Microfinance Models: Lessons Learned

Nigerian Microfinance Newsletter, 24th edition, 2018
Number of pages: 5 Posted: 27 Dec 2018
Peterson K Ozili
University of Essex - Essex Business School
Downloads 7 (585,811)

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Microfinance; Nigeria, Development, Financial Inclusion; Poverty

29.

Bank Loan Loss Provisions, Risk-Taking and Bank Intangibles

Afro-Asian Journal of Finance and Accounting, 9(1): 21-39
Posted: 31 Jan 2018
Peterson K Ozili
University of Essex - Essex Business School
Downloads 44

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Banks, Income smoothing, Financial Institutions, Financial reporting, Intangible assets, Loan loss provisions, Signalling, Bank Valuation, Bank Risk-taking, Africa

30.

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

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

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

31.

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

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

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Discretionary Accruals, Corporate Governance, Kenya, Earnings Management

32.

Determinants of Banking Stability in Nigeria

CBN Bullion, Vol 43, No 2.
Number of pages: 14
Peterson K Ozili
University of Essex - Essex Business School
Downloads 0

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

33.

Non-performing loans in European systemic and non-systemic banks

Journal of Financial Economic Policy
Number of pages: 19
Peterson K Ozili
University of Essex - Essex Business School
Downloads 0

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