Countries
Institutions
Fields
Rankings
Compare

Search institutions, scholars, countries and publications

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.

Built from

OpenAlex — works, authorships, subject classification
ROR — institutional identity
ORCID — researcher identity
Crossref — publisher confirmation

Browse

Countries
Institutions
Fields
Rankings
What we cover

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.

ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE

2023International Journal of Banking and FinanceJournalOpen access

10.32890/ijbf2023.18.1.3 Full text3 citations

Authors

3 authors.

Hamid Njiddah Sa’adFirst author
- Ahmadu Bello University (NG)
Zaid Abubakar
Suleiman SalamiSenior author
- Ahmadu Bello University (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 · 0.98
Taxation and Legal Issueslevel 3 · 0.93

Sources

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

openalexseen September 9, 2026
2023 · International Journal of Banking and Finance · 3 citations
https://openalex.org/W4313585835

ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE · Sankore