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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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A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria

2024Cogent Business & ManagementJournalOpen access

10.1080/23311975.2024.2316283 Full text9 citations

Authors

8 authors across 5 institutions in 3 countries.

Armaya’U Alhaji SaniFirst authorCorresponding
as printed: Armaya’u Alhaji Sani
Isah Umar Kibiya
- Maitama Sule University Kano (NG)
Mujeeb Saif Mohsen Al-Absy
Muhammad Liman Muhammad
- Bayero University Kano (NG)
Hussaini Bala
Ghousia Khatoon
Sani Damamisau Mohammed
- Federal University Dutse (NG)
Sunusi GarbaSenior author
- Federal University Dutse (NG)

Fields

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

Corporate Taxation and Avoidancelevel 3 · 1.00
Taxation and Compliance Studieslevel 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
2024 · Cogent Business & Management · 9 citations
https://openalex.org/W4392197746

A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria · Sankore