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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,306

Articles indexed

278

2026 articles

2,305

Open access

7,996

Citations (indexed)

Publications by year

Articles (2306)

The Influence of E-banking on the Financial Performance of Kenyan Commercial Banks

Justus Mwandoe Mwakera, Marcella Riwo-Abudho & Silas Onyango Abudho · Asian Journal of Economics, Business and Accounting · 2024

Aims: The mobile and internet revolution has influenced creation and delivery of financial services leading to more innovative ways of linking customers and partners. Electronic Banking (e-banking) has opened up a new channel of banking resulting in new capabilities for banks as...

Open access Research Article 10.9734/ajeba/2024/v24i41284

Assessing the Role of Services, Incentives and Tax Knowledge Moderation on Tax Compliance

Eva Andriani & Deden Tarmidi · Asian Journal of Economics, Business and Accounting · 2024

Objective: This research aims to investigate the impact of tax services and tax incentive policies on the level of tax compliance, by considering the tax knowledge factor as a moderating variable. Time and Place of Research: Participants involved in this research are MSMEs who sp...

Open access Research Article 10.9734/ajeba/2024/v24i41285

The Influence of Institutional Ownership and Foreign Ownership on Tax Avoidance with Audit Quality as a Moderation Variable

Elis Susilawati & Deden Tarmidi · Asian Journal of Economics, Business and Accounting · 2024

Objective: This research was conducted with the aim of examining how institutional ownership, foreign ownership, and audit quality can influence tax avoidance practices. Time and Place of Research: Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchan...

Open access Research Article 10.9734/ajeba/2024/v24i51286

Examining the Moderating Effect of Board Independence on Ownership Structure and Corporate Risk: A Case Study of Nairobi Securities Exchange

Joab Ooko, Cyrus Iraya, Joshua Wanjare & Nixon Omoro · Asian Journal of Economics, Business and Accounting · 2024

Corporate governance and the risk management are the integral components of modern business management. This research paper aimed at investigating how and whether the presence of independent directors on the board influences  the relationship between ownership structure and  corp...

Open access Research Article 10.9734/ajeba/2024/v24i41281

The Causal Relationship between Government Expenditure and Inflation in Nigeria: Smooth Transition Regression Approach

Olanipekun E. Falade · Asian Journal of Economics, Business and Accounting · 2024

This paper revisits the nexus between government spending and inflation in Nigeria using a Smooth Transition Regression model (STR) to investigate both the linear and nonlinear effects of the former on the latter from 2000: 1 to 2023:6. The monthly data sourced from the Central B...

Open access Research Article 10.9734/ajeba/2024/v24i41280

Effects of Inventory Management Practices on Operational Performance in Mombasa County Government, Kenya

Joram Tovesi Simwa & Peter Wamalwa Barasa · Asian Journal of Economics, Business and Accounting · 2024

This study aimed at establishing the effect of inventory management practices on the operational performance of Mombasa County government. The specific objectives included the following: to examine the impact of JIT model on the operational performance of Mombasa County governmen...

Open access Research Article 10.9734/ajeba/2024/v24i41277

Assessing the Impact of Foreign Direct Investment on Unemployment Rate in Nigeria

Okoli, Kingsley Chike & Callistus Tabansi Okeke · Asian Journal of Economics, Business and Accounting · 2024

Recent studies have shown that high rate of unemployment as currently witnessed in Nigeria, is one of the factors that can undermine the attainment of goal eight (Decent work and Economic growth) of Sustainable Development Goals (SDGs) by year 2030. Since foreign direct investmen...

Open access Research Article 10.9734/ajeba/2024/v24i41278

The War between Russia and Ukraine and its Impact on Bangladesh: A Comprehensive Study

Talukder M. T. I., Pavel S. A. K., Islam M. Z., Monwar M. M., Ahmed E., Sultana S & Akter T. · Asian Journal of Economics, Business and Accounting · 2024

This comprehensive study investigates the impact of the ongoing war between Russia and Ukraine on the Bangladeshi economy, focusing on various dimensions including trade disruptions, energy and commodity price shocks, remittances, foreign direct investment (FDI), macroeconomic st...

Open access Research Article 10.9734/ajeba/2024/v24i41279

Does Female Board Presence Moderate on the Relationship between Board Characteristic and Capital Structure? Evidence from Nigeria Listed Firms

Onyekachi David Chukwunwike, Mirian Mukosolu Okobo & Imaobong Judith Nnam · Asian Journal of Economics, Business and Accounting · 2024

The study examines how female board presence moderates the relationship between corporate governance and capital structure of non-finance companies listed in Nigeria. The study covers a period of ten years from 2012 to 2021 using data obtained from Machame ratios database. A samp...

Open access Research Article 10.9734/ajeba/2024/v24i41276

The Influence of Leadership Style and Organizational Culture on Employee Performance Mediated by Work Motivation in the Multinational Company Pt. German Eta in Indonesia

Ismatud Diyanah, Suharto & M. Taufiq Noor Rokhman · Asian Journal of Economics, Business and Accounting · 2024

PT. ETA is a foreign industry in Indonesia that must always innovate continuously to improve the performance of its employees. Employee performance does not only include individual productivity but also their contribution to achieving the organization's strategic goals. This rese...

Open access Research Article 10.9734/ajeba/2024/v24i41275