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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.

FAIR VALUE ACCOUNTING AND THE PREDICTIVE ABILITY OF OTHER COMPREHENSIVE INCOME FOR FUTURE CASH FLOWS: EVIDENCE FROM NIGERIAN FINANCIAL FIRMS

2026International Journal of Management Science and Business Analysis ResearchJournalOpen access

10.70382/caijmsbar.v10i7.056 Full text0 citations

Authors

2 authors.

Luka MailafiaFirst author
- Ahmadu Bello University (NG)
as printed: LUKA MAILAFIA
MUHAMMAD MUSA BASHIRSenior author
- Ahmadu Bello University (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.45
Corporate Finance and Governancelevel 3 · 0.17
Financial Reporting and Valuation Researchlevel 3 · 0.08

Sources

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

openalexseen September 9, 2026
2026 · International Journal of Management Science and Business Analysis Research · 0 citations
https://openalex.org/W7135200208

FAIR VALUE ACCOUNTING AND THE PREDICTIVE ABILITY OF OTHER COMPREHENSIVE INCOME FOR FUTURE CASH FLOWS: EVIDENCE FROM NIGERIAN FINANCIAL FIRMS · Sankore