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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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Corporate Tax Avoidance and the Cost of Debt Capital of Listed Manufacturing Companies in Nigeria

2023SEISENSE Journal of ManagementJournalOpen access

10.33215/sjom.v6i1.888 Full text2 citations

Authors

2 authors.

Halima Abdullahi BabaFirst authorCorresponding
- Bayero University Kano (NG)
Muhammad Liman MuhammadSenior author
- Bayero University Kano (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 · 1.00
Auditing, Earnings Management, Governancelevel 3 · 0.97

Sources

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

openalexseen September 9, 2026
2023 · SEISENSE Journal of Management · 2 citations
https://openalex.org/W4378214442

Corporate Tax Avoidance and the Cost of Debt Capital of Listed Manufacturing Companies in Nigeria · Sankore