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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.

Tax Planning, Corporate Tax Avoidance and Real Earnings Management: GMM Approach in Nigeria

2024Copernican Journal of Finance & AccountingJournalOpen access

10.12775/cjfa.2023.022 Full text1 citations

Authors

3 authors across 4 institutions in 1 country.

Saheed Akande ShittuFirst author
- Federal Polytechnic Ayede (NG)
- The Federal Polytechnic, Ado-Ekiti (NG)
Alagbe E. A.
- Ladoke Akintola University of Technology (NG)
as printed: Emmanuel Abiodun Alagbe
Olushola Rasheed JimohSenior author
- The Polytechnic Ibadan (NG)

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.99
Financial Reporting and Valuation Researchlevel 3 · 0.92
Fiscal Policy and Economic Growthlevel 3 · 0.92

Sources

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

openalexseen September 9, 2026
2024 · Copernican Journal of Finance & Accounting · 1 citations
https://openalex.org/W4393435065

Tax Planning, Corporate Tax Avoidance and Real Earnings Management: GMM Approach in Nigeria · Sankore