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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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CEO attributes, board independence, and real earnings management: Evidence from Nigeria

2023Cogent Business & ManagementJournalOpen access

10.1080/23311975.2023.2194464 Full text41 citations

Authors

3 authors across 3 institutions in 3 countries.

Auwalu MusaFirst authorCorresponding
- Sa'adu Zungur University (NG)
Rohaida Abdul Latif
Jamaliah Abdul MajidSenior author
- Sa'adu Zungur University (NG)

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 · 0.99
Corporate Finance and Governancelevel 3 · 0.99

Sources

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

openalexseen September 9, 2026
2023 · Cogent Business & Management · 41 citations
https://openalex.org/W4361296631

CEO attributes, board independence, and real earnings management: Evidence from Nigeria · Sankore