Countries
Institutions
Fields
Rankings
Compare

Search institutions, scholars, countries and publications

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.

Built from

OpenAlex — works, authorships, subject classification
ROR — institutional identity
ORCID — researcher identity
Crossref — publisher confirmation

Browse

Countries
Institutions
Fields
Rankings
What we cover

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.

Impact of Capital Structure on Tax Aggressiveness: Evidence from Listed Manufacturing Companies in Nigeria

2025JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENTJournalOpen access

10.56201/jafm.vol.11.no1.2025.pg60.78 Full text0 citations

Authors

2 authors across 2 institutions in 1 country.

Prof. ALIYU IDRISFirst author
- National Universities Commission (NG)
as printed: Prof. Aliyu IDRIS
HARUNA DzugwahiSenior author
- University of Abuja (NG)
as printed: Haruna DZUGWAHI, PhD

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.64
Corporate Governance and Financial Managementlevel 3 · 0.06
Auditing, Earnings Management, Governancelevel 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
2025 · JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT · 0 citations
https://openalex.org/W7202124846

Impact of Capital Structure on Tax Aggressiveness: Evidence from Listed Manufacturing Companies in Nigeria · Sankore