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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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Value relevance and changes in accounting standards: A review of the IFRS adoption literature

2022Cogent Business & ManagementJournalOpen access

10.1080/23311975.2022.2039057 Full text36 citations

Authors

1 authors.

Japhet ImhanzenobeFirst authorCorresponding
- Pan-Atlantic 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
Accounting Theory and Financial Reportinglevel 3 · 0.98

Sources

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

openalexseen September 9, 2026
2022 · Cogent Business & Management · 36 citations
https://openalex.org/W4213354086

Value relevance and changes in accounting standards: A review of the IFRS adoption literature · Sankore