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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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Effect of Board Size and Institutional Ownership on Corporate Tax Avoidance of Listed Money Banks in Nigeria

2025UMYU Journal of Accounting and Finance ResearchJournalOpen access

10.61143/umyu-jafr.8(1)2025.004 Full text1 citations

Authors

6 authors across 2 institutions in 1 country.

Umar Ibrahim SalimFirst author
- Federal Medical Centre (NG)
Babagana Abba
- Federal Medical Centre (NG)
Jamilu Madaki
- Federal Medical Centre (NG)
Sani IDRIS
- Umaru Musa Yar'adua University (NG)
as printed: Sani Idris
Bashir Usman Mikail
- Federal Medical Centre (NG)
Zahradeen Rabiu IbrahimSenior author
- Federal Medical Centre (NG)

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.86
Corporate Governance and Financial Managementlevel 3 · 0.04
Taxation and Compliance Studieslevel 3 · 0.02

Sources

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

openalexseen September 9, 2026
2025 · UMYU Journal of Accounting and Finance Research · 1 citations
https://openalex.org/W7125242959

Effect of Board Size and Institutional Ownership on Corporate Tax Avoidance of Listed Money Banks in Nigeria · Sankore