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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.

IAS 37 and Financial Reporting Quality of Listed Oil and Gas Companies in Nigeria · Sankore

IAS 37 and Financial Reporting Quality of Listed Oil and Gas Companies in Nigeria

2025FUDMA Journal of Accounting and Finance Research [FUJAFR]JournalOpen access

10.33003/fujafr-2025.v3i3.217.143-155 Full text0 citations

Authors

2 authors.

Gbenga OlorunfemiFirst author
- Crescent University (NG)
as printed: Gbenga Samuel Olorunfemi
Siyanbola Trimisiu Tunji, PhDSenior author
- Crescent University (NG)
as printed: Siyanbola Tunji

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.40
Corporate Social Responsibility Reportinglevel 3 · 0.04
Financial Reporting and XBRLlevel 3 · 0.04

Sources

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

openalexseen September 9, 2026
2025 · FUDMA Journal of Accounting and Finance Research [FUJAFR] · 0 citations
https://openalex.org/W7128529019