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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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Accounting Conservatism in Indonesian Banks: Evidence from Loan Loss Provisions

2026InFestasiJournalOpen access

10.21107/infestasi.v22i1.33502 Full text0 citations

Authors

3 authors across 2 institutions in 2 countries.

Agung NurmansyahFirst author
Purwono Purwono
Muhammad Ahmad BaballeSenior author
- Nigerian Defence Academy (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.31
Corporate Social Responsibility Disclosurelevel 3 · 0.12
Corporate Governance and Financial Managementlevel 3 · 0.11

Sources

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

openalexseen September 9, 2026
2026 · InFestasi · 0 citations
https://openalex.org/W7203645800

Accounting Conservatism in Indonesian Banks: Evidence from Loan Loss Provisions · Sankore