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Asian Journal of Economics, Business and Accounting

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

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480

Articles indexed

0

2026 articles

480

Open access

1,944

Citations (indexed)

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Articles (480)

Analysis of the Relationship between Interest Rates and Gearing Ratios of Banks Listed on the Ghana Stock Exchange

Matthew Kwabena Valogo, Adinan Bahahudeen Shafiwu & Joyce Adabuge · Asian Journal of Economics, Business and Accounting · 2018

This study aims at analysing the relationship between interest rates and gearing ratios of banks listed on the Ghana Stock Exchange. The research design was a correlational analysis using time series data. The population for this study consists of all the (10) banks listed on the...

Open access Research Article 10.9734/AJEBA/2018/43390

Corporate Social Responsibility Disclosure and the Value of Listed Conglomerates Firms in Nigeria

Umar Salisu, Saidu Sani & Jamilu Umar Lawan · Asian Journal of Economics, Business and Accounting · 2018

This study investigates the relationship between corporate social responsibility disclosure (CSRD) and financial performance of listed conglomerates firms in Nigeria, with the use of secondary data. The secondary data was sourced from sampled firms’ annual account and reports bet...

Open access Research Article 10.9734/AJEBA/2018/42804

Entrepreneurial Intention among Advanced Level Students in Colombo District, Sri Lanka: The Mediation Effect of Role Models

D. M. C. Senarath & M. P. S. R. Perera · Asian Journal of Economics, Business and Accounting · 2018

Entrepreneurship is not pursued as an attractive career choice by the Sri Lankans as they more attracted to jobs. Entrepreneurial Intention (EI) of younger generation of the country is more crucial in this condition where they are the essence of the active citizen pool of the cou...

Open access Research Article 10.9734/AJEBA/2018/42762

Can University Connections of Independent Directors Improve Firm Performance? Evidence of Chinese Listed Manufacturing Companies over 2008-2013

Changzheng Zhang, Jiao Zhang & Qian Guo · Asian Journal of Economics, Business and Accounting · 2018

The paper investigates the effect of the university connections of independent directors on firm performance by choosing the panel data consisting of 2994 firm-year observations in Chinese listed manufacturing companies during 2008-2013 as research sample. Empirical analysis by a...

Open access Research Article 10.9734/AJEBA/2018/42219

Modelling the Response of Fiscal Policy to External Shocks: The Case of Nigeria

Bernard Olagboyega Muse & Uche, C. C. Nwogwugwu · Asian Journal of Economics, Business and Accounting · 2018

The study assesses the response of Nigerian fiscal policy to a number of external shocks, namely; oil price, foreign aid and exchange rate shocks using Vector Autoregressive (VAR) estimation approach. The results show that fiscal policy in Nigeria is responsive to external shocks...

Open access Research Article 10.9734/AJEBA/2018/42419

Dynamics of Stock Markets Interdependence in the Pre-and Post Global Financial Crisis Period: Evidence from Toda-Yamamoto Causality Test

Abdul-Nasir T. Yola, Shazida Jan Mohd Khan & Mohamad Helmi Hidthir · Asian Journal of Economics, Business and Accounting · 2018

This paper analysed the causal relationship between the three largest African stock markets; Nigeria, South-Africa and Egypt. The analysis was conducted for two sample periods using the index of the stock markets. The pre-crisis period between January 2000-April 2008, and the cri...

Open access Research Article 10.9734/AJEBA/2018/42761

Integrated Internal Audit Model for Effective Internal Auditing Performance in Nigerian Tax Administration

Zakariya’u Gurama & Muzainah Mansor · Asian Journal of Economics, Business and Accounting · 2018

This study aimed to develop a model that can improve the internal audit performance in tax administration. To achieve its objectives, the literature on internal audit performance models were reviewed and analyzed. Internal audit cannot perform efficiently and effectively without...

Open access Research Article 10.9734/AJEBA/2018/42596

Sri Lankan SMEs and Perceived Export Barriers: Evidence from Manufacturing Sector

J. M. D. S. Wijayarathne & M. P. S. R. Perera · Asian Journal of Economics, Business and Accounting · 2018

At present globalized world, export sector plays a vital role in promoting economic growth in each and every economy. Developing countries use SMEs as a strategic tool to develop their export sector. But barriers existing in the export market hamper the maximum contribution of SM...

Open access Research Article 10.9734/AJEBA/2018/42459

The Role of Transactional Leadership Style of Owner/Managers in Adopting a Market Oriented Culture: A Case of Manufacturing SME’S

Christina Appiah-Nimo · Asian Journal of Economics, Business and Accounting · 2018

The purpose of this study is to examine the possible relationship of transactional leadership style on the three tenets of market orientation, thus, competitor orientation, customer orientation and inter-functional coordination. Questionnaires were used to gather data from 200 ow...

Open access Research Article 10.9734/AJEBA/2018/42162

Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria

Odoh Longinus Chukwudi, Silas C. Echefu, Ugwuanyi Uche Boniface & Chukwuani Nnenna Victoria · Asian Journal of Economics, Business and Accounting · 2018

Artificial intelligence (AI) is rapidly changing how financial institutions are operated and it is expected to increasingly take over core functions because of cost savings and operational efficiencies. In recent time, significant improvement has been made in artificial intellige...

Open access Research Article 10.9734/AJEBA/2018/41641