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• 2016The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives70 cited
• 2016Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study59 cited
• 2011Hedge accounting and its influence on financial hedging: when the tail wags the dog53 cited
• 2016Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–201645 cited
• 2012Business models as a basis for regulation of financial reporting43 cited
• 2020The role of costs in business model design for early-stage technology startups43 cited
• 2011Framework-based Teaching of IFRS Judgements37 cited
• 2022Optimal cost-sensitive credit scoring using a new hybrid performance metric33 cited
• 2015Measurement in Financial Reporting: Half a Century of Research and Practice29 cited
• 2019Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses28 cited
• 2014The Impact of IFRS 9 and IFRS 7 on Liquidity in Banks: Theoretical Aspects25 cited
• 2025Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 922 cited
• 2022The Effect of Banking Deregulation on Borrowing Firms' Risk‐Taking Incentives*†21 cited