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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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Tax Sheltering and Earnings Management of Listed Consumer Goods Firms in Nigeria

2026JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENTJournalOpen access

10.56201/jafm.vol.12.no7.2026.p56.72 Full text0 citations

Authors

4 authors across 3 institutions in 3 countries.

Onyedikachi GiftFirst author
- University of Liberia (LR)
- Adventist University of Central Africa (RW)
John Uzoma Ihendinihu
- Michael Okpara University of Agriculture (NG)
as printed: John Uzodinma Ihendinihu
John Uzodinma Ihendinihu
- Michael Okpara University of Agriculture (NG)
Chinedum Ephraim NwadighohaSenior author
- Michael Okpara University of Agriculture (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.34
Corporate Taxation and Avoidancelevel 3 · 0.14
Financial Reporting and Valuation Researchlevel 3 · 0.05

Sources

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

openalexseen September 24, 2026
2026 · JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT · 0 citations
https://openalex.org/W7202212098

Tax Sheltering and Earnings Management of Listed Consumer Goods Firms in Nigeria · Sankore