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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

1,906

Citations (indexed)

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Articles (480)

A Transaction Cost Economics Analysis of Corruption: Survey Evidence from Public Healthcare Services in Vietnam

Phuc-Hai Nguyen & Xuan-Nam Pham · Asian Journal of Economics, Business and Accounting · 2016

This study aims to investigate the internal stability of corrupt transaction. By employing survey data of 274 public healthcare service users, through the lens of transaction cost economics, we revealed that social capital can play role of safeguard for a corrupt transaction. Mor...

Open access Research Article 10.9734/AJEBA/2016/30658

Decision to Use Electronic Banking by Bank Customers in a Rural Economy

Nsikak-Abasi A. Etim & Glory E. Edet · Asian Journal of Economics, Business and Accounting · 2016

An empirical study of bank customers decision to adopt electronic banking was investigated using cross sectional data set. Using the multi-stage sampling procedure, a total of 120 customers were selected. With the aid of questionnaire, primary data were obtained for a period of 3...

Open access Research Article 10.9734/AJEBA/2016/29449

Effect of Person-Related Factors on the Recognition of Contingent Liability in Nigerian Listed Companies

Musa Garba Gulani, Ahmed Modu Kumshe & Ahmad Imam · Asian Journal of Economics, Business and Accounting · 2016

International Accounting Standard (IAS) 37 requires Accountants to assign a percentage probability to the expression ‘probable’ when recognizing contingent liability in Financial Statements. A probability of 50% and above qualifies the contingent liability to be recognized; while...

Open access Research Article 10.9734/AJEBA/2016/28778

Economic Growth in Ghana: An Empirical Investigation

Siaw Anthony, Yuansheng Jiang & Nyamah Edmond Yeboah · Asian Journal of Economics, Business and Accounting · 2016

Factors influencing economic growth are relevant to both developed and developing nations. To our knowledge, current literature on the factors influencing Ghana’s economic growth is limited. Therefore, to bridge this gap, this study examines the effect of foreign aid, foreign dir...

Open access Research Article 10.9734/AJEBA/2016/29556

Key Aspects of the Bond Ratings in Indonesia

Jhon Urasti Blesia & Dita Ria Pramudika · Asian Journal of Economics, Business and Accounting · 2016

Very few research projects based on bonds are conducted in Indonesia, compared to those based on stocks. In fact, investors who do not like taking risks tend to prefer investing in bonds. Several previous studies have reached differing conclusions about the effects of the variabl...

Open access Research Article 10.9734/AJEBA/2016/30244

Effect of Petroleum Subsidy Removal on Poverty Level in Kogi State, Nigeria

Oluwoyo J. Temidayo, Audu Peter & Enemali Onuche · Asian Journal of Economics, Business and Accounting · 2016

In every economy, government policy interventions are aimed at among other objectives, improving the welfare of citizenry bearing in mind the prevailing conditions. With the increase in misery index it became imperative for government to put in place policy meant to provide safet...

Open access Research Article 10.9734/AJEBA/2016/29604

Nigeria’s Current Account Determination under Changes in Government Fiscal Policy and Exchange Rate Volatility (1970-2015)

Anyanwu Felicia Akujinma · Asian Journal of Economics, Business and Accounting · 2016

In the face of current account imbalances, exchange rate volatility, fluctuation in lending rate and inflation, development and growth of the economy could be hampered. These calls for better informed and evaluated macroeconomic policies to take care of economic and financial cha...

Open access Research Article 10.9734/AJEBA/2016/29982

Univariate Time Series Modelling of Cedi-Dollar Nominal Exchange Rate

John Tumaku, Solomon Yemidi & Francois Mahama · Asian Journal of Economics, Business and Accounting · 2016

This paper seeks to develop a statistical model capable of forecasting the Ghanaian Cedi US Dollar nominal exchange rate. The study uses end-of-month interbank exchange rate between January, 1994 and May, 2016. We employed the Autoregressive Integrated Moving Average (ARIMA) sche...

Open access Research Article 10.9734/AJEBA/2016/28867

A Comparative Analysis of Corporate Governance Disclosure in Nigerian and South African Banks

Araniyar C. Isukul & John J. Chizea · Asian Journal of Economics, Business and Accounting · 2016

This research examines corporate governance disclosure in Nigerian and South African Banks using the un-weighted disclosure index technique. This research provides a cross sectional examination of corporate governance disclosure practices in the annual reports of 10 listed banks...

Open access Research Article 10.9734/AJEBA/2016/29335