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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.

Discretionary Accruals Earnings Management on Performance of Nigerian Listed Oil and Gas Companies

2024FUDMA Journal of Accounting and Finance Research [FUJAFR]JournalOpen access

10.33003/fujafr-2024.v2i4.128.39-48 Full text1 citations

Authors

2 authors across 3 institutions in 1 country.

Aliyu AbubakarFirst author
- Federal University Birnin Kebbi (NG)
- The Federal Polytechnic, Ado-Ekiti (NG)
Hadiza Suleiman-AhmedSenior author
- Usmanu Danfodiyo University (NG)

Fields

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

Management and Optimization Techniqueslevel 3 · 0.90
Public Procurement and Policylevel 3 · 0.88
Risk Management in Financial Firmslevel 3 · 0.87

Sources

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

openalexseen September 9, 2026
2024 · FUDMA Journal of Accounting and Finance Research [FUJAFR] · 1 citations
https://openalex.org/W4405872363

Discretionary Accruals Earnings Management on Performance of Nigerian Listed Oil and Gas Companies · Sankore