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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.

IFRS 18 and the Future of Financial Performance Reporting: Challenges, Implications, and Roadmap for Implementation

2025Journal of Finance and Accounting ResearchJournalOpen access

10.32350/jfar.72.02 Full text2 citations

Authors

3 authors across 2 institutions in 1 country.

Godwin Emmanuel OyedokunFirst author
- Lead City University (NG)
Ismaila Olotu Abdullahi
- Nasarawa State University (NG)
Phillip Oyesola OyedokunSenior author
- Lead City University (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.34
Financial Reporting and XBRLlevel 3 · 0.05
Financial Literacy and Behaviorlevel 3 · 0.05

Sources

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

openalexseen September 9, 2026
2025 · Journal of Finance and Accounting Research · 2 citations
https://openalex.org/W7118201183

IFRS 18 and the Future of Financial Performance Reporting: Challenges, Implications, and Roadmap for Implementation · Sankore