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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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Effect of accrual-based earnings management on the firm value of listed industrial goods companies in Nigeria · Sankore

Effect of accrual-based earnings management on the firm value of listed industrial goods companies in Nigeria

2026FUDMA Journal of Accounting and Finance Research [FUJAFR]JournalOpen access

10.33003/fujafr-2026.v4i1.329.239-249 Full text0 citations

Authors

3 authors across 2 institutions in 1 country.

Msurshima Josephine OrbanFirst author
- Benue State University (NG)
Iorpev Luper
- Joseph Sarwuan Tarka University Makurdi (NG)
as printed: Luper Iorpev
Kwaghfan AondoakaaSenior author
- Joseph Sarwuan Tarka University Makurdi (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.51
Corporate Governance and Financial Managementlevel 3 · 0.07
Statistical Methods in Epidemiologylevel 3 · 0.03

Sources

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

openalexseen September 9, 2026
2026 · FUDMA Journal of Accounting and Finance Research [FUJAFR] · 0 citations
https://openalex.org/W7154123670