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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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From Costs to Gains: How Cost of Sales Enhances Firm Value in Listed Agricultural Companies

2025Journal of corporate governance insurance and risk managementJournalOpen access

10.56578/jcgirm120401 Full text0 citations

Authors

3 authors.

Ama Kalu IkwuoFirst author
- University of Calabar (NG)
Florence Otuagoma
- University of Calabar (NG)
as printed: Otuagoma Florence Onororakpoene
Gilbert Ogechukwu NworieSenior authorCorresponding

Fields

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

Financial Reporting and Valuation Researchlevel 3 · 0.11
Working Capital and Financial Performancelevel 3 · 0.05
Accounting and Organizational Managementlevel 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 · Journal of corporate governance insurance and risk management · 0 citations
https://openalex.org/W7136178948

From Costs to Gains: How Cost of Sales Enhances Firm Value in Listed Agricultural Companies · Sankore