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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 reported earnings quality on the relationship between intellectual capital disclosure and return on assets of listed non-financial companies on the Nigerian exchange

2026International Journal of Science and Research ArchiveJournalOpen access

10.30574/ijsra.2026.19.3.1300 Full text0 citations

Authors

4 authors across 2 institutions in 1 country.

Faslat Iyabode Adepeju BALOGUNFirst authorCorresponding
Tirimisiyu Tunji SIYANBOLA
- Crescent University (NG)
Sunday Kajola
- Federal University of Agriculture, Abeokuta (NG)
Amos Adejare AderibigbeSenior author
- Crescent University (NG)

Fields

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

Intellectual Capital and Performance Analysislevel 3 · 0.38
Auditing, Earnings Management, Governancelevel 3 · 0.32
Financial Reporting and XBRLlevel 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 Science and Research Archive · 0 citations
https://openalex.org/W7165382779

The moderating role of reported earnings quality on the relationship between intellectual capital disclosure and return on assets of listed non-financial companies on the Nigerian exchange · Sankore