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Sankore

Named after the University of Sankore in Timbuktu — one of the world’s oldest centres of learning. Every figure here is computed from work-level records in our own graph, never copied from a source’s summary count.

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Coverage is partial and says so. A country appears with its research output only once its works have been swept; until then the portal shows whatever the graph happens to hold for it and labels it as exactly that.

The relationship between income smoothing and the cost of debt: evidence from the United Kingdom and Nigeria

2023International Journal of Accounting and Information ManagementJournal

10.1108/ijaim-09-2022-0204 Full text4 citations

Authors

3 authors across 3 institutions in 3 countries.

Ahmed AboudFirst author
- Beni-Suef University (EG)
HARUNA BABA
as printed: Baba Haruna
Ahmed DiabSenior author
- Beni-Suef University (EG)

Fields

Assignment is probabilistic — a work belongs to several fields in proportions.

Auditing, Earnings Management, Governancelevel 3 · 1.00
Financial Reporting and Valuation Researchlevel 3 · 1.00
Corporate Finance and Governancelevel 3 · 0.98

Sources

Several sources describing one work is the point — it means the record rests on more than one authority.

openalexseen September 10, 2026
2023 · International Journal of Accounting and Information Management · 4 citations
https://openalex.org/W4360852393

The relationship between income smoothing and the cost of debt: evidence from the United Kingdom and Nigeria · Sankore