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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.

Is Tax an Expense or Appropriation of Profit? – A review of The Impact of Taxation and Tax Savings on the Financial Performance of Companies

2026Journal of Cultural Analysis and Social ChangeJournalOpen access

10.64753/jcasc.v11i1.4462 Full text0 citations

Authors

4 authors across 2 institutions in 2 countries.

Enyi, Patrick EnyiFirst author
- Babcock University (NG)
Eze, Ogbonnaya Nweze
Adebawojo, Oladipo
- Babcock University (NG)
Mayowa David OlalereSenior author
- Babcock University (NG)
as printed: Olalere, Mayowa David

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.26
Taxation and Compliance Studieslevel 3 · 0.12
Corporate Finance and Governancelevel 3 · 0.07

Sources

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

openalexseen September 9, 2026
2026 · Journal of Cultural Analysis and Social Change · 0 citations
https://openalex.org/W7128437213

Is Tax an Expense or Appropriation of Profit? – A review of The Impact of Taxation and Tax Savings on the Financial Performance of Companies · Sankore