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.

Thin Capitalization: A Strategy for Corporate Tax Avoidance by Multinational Entities in Nigeria

2026JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENTJournalOpen access

10.56201/jafm.vol.12.no4.2026.pg417.431 Full text0 citations

Authors

1 authors.

Sehilat BOLARINWAFirst authorCorresponding
- Lagos State University (NG)
as printed: Sehilat Abike Bolarinwa

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.95
Taxation and Compliance Studieslevel 3 · 0.01
Taxation and Legal Issueslevel 3 · 0.01

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/W7208765437

Thin Capitalization: A Strategy for Corporate Tax Avoidance by Multinational Entities in Nigeria · Sankore