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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 Savings Strategies and Value of Listed Manufacturing Firms in Nigeria: The Moderating Effect of Ceo Share Ownership

2026JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENTJournalOpen access

10.56201/jafm.vol.11.no9.2025.pg1.17 Full text0 citations

Authors

1 authors.

Umana, Samuel EkpenyongFirst authorCorresponding
- Akwa Ibom State University (NG)
as printed: Samuel Ekpenyong Umana

Fields

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

Financial Reporting and Valuation Researchlevel 3 · 0.20
Auditing, Earnings Management, Governancelevel 3 · 0.15
Corporate Finance and Governancelevel 3 · 0.06

Sources

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

openalexseen September 9, 2026
2026 · JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT · 0 citations
https://openalex.org/W7203759584

Tax Savings Strategies and Value of Listed Manufacturing Firms in Nigeria: The Moderating Effect of Ceo Share Ownership · Sankore