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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.

The moderating role of adoption of ifrs between tax avoidance and SMEs performance in Nigeria

2025Journal of Economics and International RelationsJournalOpen access

10.26565/2310-9513-2025-22-14 Full text0 citations

Authors

3 authors across 3 institutions in 1 country.

Saheed Akande ShittuFirst author
- Federal Polytechnic Ayede (NG)
- The Federal Polytechnic, Ado-Ekiti (NG)
Olushola Rasheed Jimoh
- The Polytechnic Ibadan (NG)
Mufutau Akanmu PopoolaSenior author
- Federal Polytechnic Ayede (NG)
- The Federal Polytechnic, Ado-Ekiti (NG)

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.57
Taxation and Compliance Studieslevel 3 · 0.14
Corporate Governance and Financial Managementlevel 3 · 0.05

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 Economics and International Relations · 0 citations
https://openalex.org/W7139093417

The moderating role of adoption of ifrs between tax avoidance and SMEs performance in Nigeria · Sankore