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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)

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Articles (2306)

Empirical Analysis of the Impact of Trade Facilitation on China's Foreign Trade- based on Panel Data Analysis of Countries along the Belt and Road

Tang Pengli, Zhang Jifeng & Yu Xinyue · Asian Journal of Economics, Business and Accounting · 2022

Since China proposed the Belt and Road Initiative in 2013, new changes have taken place in China's economic and trade relations with countries along the routes. China has helped countries along the routes improve their economic and trade conditions through various diplomatic mean...

Open access Research Article 10.9734/ajeba/2022/v22i1430619

Board Independence, Board Diligence and Audit Report Lag in Listed Deposit Money Banks in Nigeria

Okere, Wisdom, Offiaeli, Amarachukwu Grace, Olatoye, Qudus, Ajao, Oyindamola & Ayibiowu, Oluwafunmilayo · Asian Journal of Economics, Business and Accounting · 2022

This paper focuses on the impact of board independence and board diligence in audit report lag in listed deposit money banks in Nigeria. A case study of 10 deposit money banks listed on the Nigeria stock exchange. The major objective of the study is, to determine the impact of bo...

Open access Research Article 10.9734/ajeba/2022/v22i1330616

Analysis of Timber Marketing in Lokoja Metropolis, Kogi State, Nigeria

JACOB, Daniel, L. N. Sambe, P. U. Ancha & D. O. Jacob · Asian Journal of Economics, Business and Accounting · 2022

Inadequate marketing information about timber species, their sources, market structure and performance has greatly hampered the effectiveness of the business and has hindered investment in the forestry sector. The dearth of market information on market performance and activities...

Open access Research Article 10.9734/ajeba/2022/v22i1330617

Measuring Tourists' Intention to use Digital Platform in Selecting Travel Products: A Study on Bangladesh

Md. Abdul Halim · Asian Journal of Economics, Business and Accounting · 2022

The different digital platforms assist tourists to share and collect travel information which effects their purchasing and selection patterns. The prime intention of conducting this study was to measure tourists’ preference in using different digital technologies while they make...

Open access Research Article 10.9734/ajeba/2022/v22i1330615

Tax Sustainability: The Influence of the Tourism Industry Tax and Tourist Object Retribution on Regional Original Revenue in the Tanimbar Islands, Maluku, Indonesia

Wulan Dari, Wuku Astuti & Yunita Wihelmina Batsera · Asian Journal of Economics, Business and Accounting · 2022

In underdeveloped countries, tourism is the primary economic engine. Numerous tourists visit the tourism sector, including ecotourism and rural tourism (Ridwan et al., 2016). Additionally, the growth of this industry results in an increase in regional income; additionally, the to...

Open access Research Article 10.9734/ajeba/2022/v22i1330614

Analysis and Application of TikTok E-commerce "FACT" Operation Matrix under the New Format of Interest E-commerce

Gong-Jian Zhou · Asian Journal of Economics, Business and Accounting · 2022

Interest-based e-commerce is a kind of e-commerce based on people's aspiration for a better life, meeting users' potential shopping interests and improving consumers' quality of life. TikTok e-commerce, as interest e-commerce, interconnects commodity content with a large number o...

Open access Research Article 10.9734/ajeba/2022/v22i1230612

The Impact of New Accounting Standard: Financial Performance Differences and their Market Reaction

Adilah Sabrina Muti’ah, Reni Oktavia & Widya Rizki Eka Putri · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to provide the differences in financial performance, before and after implementation of PSAK 73 and its effect on the market reaction of infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX). Study Design: This...

Open access Research Article 10.9734/ajeba/2022/v22i1230611

Future of Microfinance Institutions in Sri Lanka; Prediction of Financial Distress Using Altman’s Z-Score

L. K. R. D. Kulawardena & Kusal Nissanka · Asian Journal of Economics, Business and Accounting · 2022

Microfinance is a valuable developing tool for alleviating poverty. Poverty remains to be one of the biggest policy concerns in Sri Lanka. Amongst various measures to eradicate it, Microfinance has provided a ray of hope. This paper presents a framework to predict the financial d...

Open access Research Article 10.9734/ajeba/2022/v22i1230610

Forensic Auditing and Fraud Management: A Study of Pabod Breweries Limited, Port Harcourt, Nigeria

Emmanuel Isaac John, Deborah Chiemeka Ebilite & Ogochukwu N. Udoye · Asian Journal of Economics, Business and Accounting · 2022

This paper scrutinized the nexus between forensic auditing and fraud management using Pabod Breweries, Port Harcourt, Nigeria as a case study. The primary data employed in the study were sourced from staff of the Pabod Breweries using questionnaires. Percentage and Pearson correl...

Open access Research Article 10.9734/ajeba/2022/v22i1230609