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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 41-Biological Asset Disclosure and Financial Reporting Quality: Evidence from Nigeria

2026International journal of research and scientific innovationJournalOpen access

10.51244/ijrsi.2026.1304000002 Full text0 citations

Authors

3 authors across 2 institutions in 1 country.

Taiwo Esther AdeniranFirst author
- Kwara State Polytechnic (NG)
as printed: ADENIRAN, Taiwo Esther
ADEOTI, Adesoji Isaac
- Ekiti State University (NG)
AROWOSEGBE, TaiwoSenior author
- Ekiti State University (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.49
Financial Reporting and XBRLlevel 3 · 0.07
Impact of AI and Big Data on Business and Societylevel 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
2026 · International journal of research and scientific innovation · 0 citations
https://openalex.org/W7155362613

IAS 41-Biological Asset Disclosure and Financial Reporting Quality: Evidence from Nigeria · Sankore