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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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Did the mandatory adoption of International Financial Reporting Standards affect earnings quality in Sub-Saharan Africa · Sankore

Did the mandatory adoption of International Financial Reporting Standards affect earnings quality in Sub-Saharan Africa

2026Afro-Asian J of Finance and AccountingJournal

10.1504/aajfa.2026.153558 Full text0 citations

Authors

3 authors across 3 institutions in 2 countries.

Musah Mohammed SaeedFirst author
Manisha Kumari
Obeng HollackSenior author
- Garden City University College (GH)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.81
Corporate Social Responsibility Disclosurelevel 3 · 0.03
Financial Reporting and XBRLlevel 3 · 0.02

Sources

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

openalexseen September 5, 2026
2026 · Afro-Asian J of Finance and Accounting · 0 citations
https://openalex.org/W7161236003