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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

6,571

Citations (indexed)

Publications by year

Articles (2306)

The Effect of Audit Quality, Financial Reporting Aggressiveness and Tax Aggressiveness on the Cost of Debt in Southeast Asia

Fitriana Kurniati, Ratna Septiyanti, Reni Oktavia, . Lindrianasari & Tri Joko Prasetyo · Asian Journal of Economics, Business and Accounting · 2022

This study aims to analyze the effect of audit quality, financial reporting aggressiveness and tax aggressiveness on the cost of debt (study on Southeast Asian pharmaceutical companies). This research is interesting to study where different with other research of this research us...

Open access Research Article 10.9734/ajeba/2022/v22i2230708

Analysis of Profitability Determinants and Effect Value of Automotive Companies in Indonesia

Sulistiyani, Noor Salim · Asian Journal of Economics, Business and Accounting · 2022

The study analyzes the financial performance of automotive companies' firm value on the Indonesia Stock Exchange. The financial performance is DER, CR, and company size. The secondary data was a company report, which is eight companies. The panel data regression using Eviews 11.0...

Open access Research Article 10.9734/ajeba/2022/v22i2230707

Comparison of Fundamental Performance and Market Performance of the Property, Real Estate, and Construction Sector Based on the Impact of Covid-19

Rika Meiliana Tohar, . Susi & Tri Joko Prasetyo · Asian Journal of Economics, Business and Accounting · 2022

This study examines the impact of Covid-19 on the company's fundamental and market performance. The population in this study are property, real estate, and construction sector companies listed on the Indonesia Stock Exchange for the period 2018 and 2020. The sample selection was...

Open access Research Article 10.9734/ajeba/2022/v22i2230705

Assessment of the Impact of a Firm’s Corporate Social Responsibility (CSR) on its Profitability in Nigeria: A Case Study of Akure Firms in Ondo State

Abodunde Modupe · Asian Journal of Economics, Business and Accounting · 2022

This study critically examined the impact of a firm’s Corporate Social Responsibility (CSR) on its profitability in Nigeria. The specific objective of the study was to assess the effect of customer orientation on the performance of SMEs in South West, Nigeria; examine the effect...

Open access Research Article 10.9734/ajeba/2022/v22i2230706

Analysis of the Effect of Company Size and Age on Audit Delay by Mediating Profitability on Companies Listed in the Indonesian Stock Exchange

Adi Rohadi & Heru Sulistiyo · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to analyze profitability mediating the influence of company size and age to delay audits. Study Design:  The design of this research study is correlational. Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2019. Methodology: Its popula...

Open access Research Article 10.9734/ajeba/2022/v22i2230704

Effect of Tax Avoidance and Profitability on Firm Value: Corporate Transparency as a Moderating Variable

Sri Purwaningsih · Asian Journal of Economics, Business and Accounting · 2022

The value of the company is very important because it can reflect the company's performance, therefore there are many companies' efforts to retain investors. In an effort to increase the value of the company, financial managers can carry out tax planning by means of tax avoidance...

Open access Research Article 10.9734/ajeba/2022/v22i2130703

Exploring the Benefits of Technology Adoption on Business Performance among Unregistered SMEs: Insights from Nigeria

Adetola, Adelaja Ayotunde, Ogbolu Gbemisola & Adelaja Ayotunde Adetola · Asian Journal of Economics, Business and Accounting · 2022

This study in its capacity explore the significance of technology adoption among unregistered small or micro businesses in the informal economy. To achieve this objective, initial observations were carried out by researchers over a time period on unregistered business owners oper...

Open access Research Article 10.9734/ajeba/2022/v22i2130701

Electronic Financial Solutions and Performance of Small Scale Enterprises (SSEs) in South West, Nigeria

Adebola Abass Jabar · Asian Journal of Economics, Business and Accounting · 2022

The study examined the effect of electronic financial solutions on performance of small scale enterprises (SSEs) in Southwest, Nigeria. Data were sourced from management and employees of SSEs operating within the Southwest geographical region of Nigeria. The study found that SMS...

Open access Research Article 10.9734/ajeba/2022/v22i2130702

The Effect of Institutional Ownership, Managerial Ownership, Liquidity, and Leverage on Financial Distress

Siska Widia Utami, Dirman, Angela, Angela Dirman & Utami, Siska Widia · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to find empirical evidence and analyze the effect of institutional ownership, managerial ownership, liquidity, and leverage on financial distress. In addition, this research can also be used as a reference for further researchers as well as a reference for s...

Open access Research Article 10.9734/ajeba/2022/v22i2130700

Regulatory Deferral Account: A Review of Literature

Okon, Edet Eyibio, Siyanbola, Trimisiu Tunji, Aliu, Arinola Kafayat & Okunade, Richard Adeleye · Asian Journal of Economics, Business and Accounting · 2022

The study investigated into the IFRS 14 Regulatory Deferral Standard which came into effect in 2016 as an interim standard to explore its strength. Paper review using purposive sampling method was made. The works of four world professional accountant namely; Grant Thornton; KPMG;...

Open access Research Article 10.9734/ajeba/2022/v22i2130699