Background: Firm value increasingly depends on intangible assets like intellectual capital, encompassing human, structural, and financial resources, which drive innovation, productivity, and future earnings. Corporate social responsibility (CSR) complements this by enhancing tran...
Open access
Research Article10.9734/ajeba/2026/v26i42235
Cassava (Manihot esculenta Crantz) has become increasingly important for food security and rural livelihoods in Tanzania, with growing recognition as a valuable traded commodity across the East African region. Although Tanzania ranks among Africa's top cassava producers, there re...
Open access
Research Article10.9734/ajeba/2026/v26i42236
Capital structure decisions involve balancing debt, equity, and internal financing to minimize risk and maximize firm value, with each source having distinct advantages and limitations. Financial managers play a strategic role in optimizing this balance, guided by key theories li...
Open access
Research Article10.9734/ajeba/2026/v26i42231
Traditional financial theories assume that investors are rational individuals who make decisions based on all the information available at their disposal. However, insights from behavioural finance research suggest that investors frequently deviate from rationality because of the...
Open access
Research Article10.9734/ajeba/2026/v26i42232
Rice is the most important grain in the world, providing income and food security for many households as half of the world’s 8.2 billion people rely on rice to meet their 80% of food needs. The justified growth of rice research has not sufficiently focused on analysing rice value...
Open access
Research Article10.9734/ajeba/2026/v26i42233
Aim: To investigate the relationship between social media marketing (SMM) and commercial performance (CP) of Small and Medium-Sized Enterprises (SMEs) in the beauty sector of Cameroon. Study Design: A cross-sectional descriptive and analytical design, adopting quantitative and hy...
This study aims to explore the influence of behavioral biases on the investment decision-making process of women entrepreneurs. Despite the increasing participation of women in entrepreneurship, they face unique challenges that affect their financial decision-making, including so...
Open access
Research Article10.9734/ajeba/2026/v26i42229
The restructuring of corporate governance at the head of a company is a major strategic signal, the significance of which is closely scrutinized by the financial markets. When a company announces a change in its management team, be it an unexpected departure, an external appointm...
Open access
Research Article10.9734/ajeba/2026/v26i42224
Background: MSMEs play a crucial role in Indonesia’s economy but face challenges in global competitiveness due to limited resources and capabilities. Participation in Global Value Chains can help overcome these barriers, and the herbal medicine sector—especially in Batu City—has...
Open access
Research Article10.9734/ajeba/2026/v26i42225
The theory of capital flight induced by external debt proposes the possibility that the rising external debt might lead investors to expect losses in their currencies, fiscal problems, or the imposition of capital taxes in the future, which could cause funds to be diverted abroad...
Open access
Research Article10.9734/ajeba/2026/v26i42226
Background: The board committee is responsible for overseeing the institution's financial reporting process and ensuring that it complies with relevant regulations and standards. In the Northwest region of Cameroon, financial reporting quality in micro financial institutions are...
Open access
Research Article10.9734/ajeba/2026/v26i42227
Aim: To determine the most critical obstacles to the utilisation of affordable digital tools and digital engagement among rural women entrepreneurs in Karnataka. Study Design: A mono-method quantitative approach was applied based on descriptive research design. Place and Duration...
Open access
Research Article10.9734/ajeba/2026/v26i42228
Background: The chartered accountancy profession is vital to global financial stability, but research on it remains fragmented. There is no comprehensive bibliometric mapping or systematic analysis, especially regarding its intersection with artificial intelligence. Aim: The aim...
Open access
Research Article10.9734/ajeba/2026/v26i42221
Shrinkflation is the process of reducing a product's size, quantity, or quality while maintaining its price, which can result in customers' trust. It has become a phenomenon in modern markets, particularly during periods of inflation and rising production costs. This practice cre...
Open access
Research Article10.9734/ajeba/2026/v26i42222
This study looks at how group farming can support sustainable agriculture, with a focus on Joint Liability Groups (JLGs) in Kerala, India. It mainly tries to understand how much fallow land has been brought under cultivation through JLGs, how these groups have affected the econom...
Open access
Research Article10.9734/ajeba/2026/v26i42223