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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 7/9 - determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: evidence from Nigeria

2025International Journal of Accounting Auditing and Performance EvaluationJournal

10.1504/ijaape.2025.148310 Full text1 citations

Authors

3 authors across 3 institutions in 2 countries.

Obiajulu Chibuzo OkekeFirst author
Mary Fidelis Chidoziem Abiahu
- Lagos State Health Service Commission (NG)
Grace Oyeyemi OgundajoSenior author
- Babcock University (NG)
as printed: Grace O. Ogundajo

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.88

Sources

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

openalexseen September 9, 2026
2025 · International Journal of Accounting Auditing and Performance Evaluation · 1 citations
https://openalex.org/W4413990802

IFRS 7/9 - determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: evidence from Nigeria · Sankore