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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

8,190

Citations (indexed)

Publications by year

Articles (2306)

Fiscal Decentralization and Poverty in Selected African Countries: A Case of Per Capital Index

Ayibiowu Temitope John, Ajibola J. O & Lawal Esther · Asian Journal of Economics, Business and Accounting · 2025

This investigated how fiscal decentralization influences poverty in selected African countries from the implication of fiscal decentralization on per capita income of the citizens of the selected African countries. The study adopted an ex post facto research design, and data were...

Open access Research Article 10.9734/ajeba/2025/v25i71875

Bangladesh’s Transition from the Least Developed Country: Navigating Export Challenges in a New Era

Harunur Rashid · Asian Journal of Economics, Business and Accounting · 2025

Bangladesh is heading toward a Developing Country with incremental growth, and Bangladesh’s current merchandise export reached USD 53.93 billion in FY2023-24. Still, export concentration on RMG and lack of product diversification may make Bangladesh uncompetitive in the world mar...

Open access Research Article 10.9734/ajeba/2025/v25i71876

Corporate Social Responsibility Disclosure and Financial Performance: A study from Industrial Goods Firms in Nigeria

Bamidele Vincent Olawale, Omodara Busuyi Emmanuel, Olatunji Opefolu Francis & Ogundipe Francis Bamidele · Asian Journal of Economics, Business and Accounting · 2025

This study examines the impact of corporate social responsibility (CSR) disclosure on the financial performance of industrial goods firms in Nigeria. Specifically, the study assessed the effect of corporate social responsibility disclosure on Tobin’s Q and return on assets in Nig...

Open access Research Article 10.9734/ajeba/2025/v25i71877

Evaluating the Impact of China’s Environmental Protection Tax Law on Corporate Environmental Performance: Mechanisms and Micro Level Evidence

Shunzi Sunyang & Can Qi · Asian Journal of Economics, Business and Accounting · 2025

The implementation of the environmental protection tax law (EPTL) is a comprehensive reflection of China's efforts to green its tax system. Using panel data of A-share listed firms in heavy-polluting industries (2016–2019) and a multi-period difference-in-differences (DID) design...

Open access Research Article 10.9734/ajeba/2025/v25i71878

Credit Distribution and Refinance Activities of NABARD: A Detailed Review

Vimal Kumar Patel & Syed Saleem Aquil · Asian Journal of Economics, Business and Accounting · 2025

Purpose: The purpose of the study is to identify the initiatives taken by NABARD regarding agricultural credit distribution. This paper aims to study the credit planning and credit delivery activities to empower the Indian economy. This study is important to identify the initiati...

Open access Research Article 10.9734/ajeba/2025/v25i71879

Examining the Factors Affecting Corporate Tax Avoidance in Indonesia

Reni Yendrawati, Hesti Mariani & Rizki Hamdani · Asian Journal of Economics, Business and Accounting · 2025

Background: Tax is paramount for a country since it constitutes the state revenue. Societies do not directly benefit from taxes because the taxes are used for public and collective interests rather than individual ones. The government utilises taxes to improve people’s material a...

Open access Research Article 10.9734/ajeba/2025/v25i71873

The Influence of Social Media Marketing, Service Quality, Electronic Word of Mouth, and Advertising Appeal on Purchase Decisions on Shopee E-Commerce

Arya Wirawan Kusuma, Erny Rachmawati, Hermin Endratno & Nawalin Nazah · Asian Journal of Economics, Business and Accounting · 2025

Objective: This study aims to examine the influence of social media marketing variables, service quality, Electronic Word of Mouth (EWOM), and advertising appeal on purchase decisions. Research Design: This research is a quantitative research, with data collected by distributing...

Open access Research Article 10.9734/ajeba/2025/v25i61870

The Influence of Brand Ambassadors, Website Quality, Electronic Word of Mouth (e-Wom), and Online Customer Reviews on Purchase Decisions: A Study on Gen Z Students in Purwokerto

Putra Irfan Nurrohman, Tri Septin Muji Rahayu, Erny Rachmawati & Alfato Yusnar Kharismasyah · Asian Journal of Economics, Business and Accounting · 2025

Objective: This study aims to examine the influence of the variables of brand ambassador, website quality, electronic word of mouth and online customer reviews on purchase decisions. Research Design: This research is a quantitative research, data is collected by distributing onli...

Open access Research Article 10.9734/ajeba/2025/v25i71871

Impact of Phygital Retailing Strategies on Customer Satisfaction and Loyalty in Lulu Hypermarket, Nizwa, Sultanate of Oman

Renjith Kumar. R, Bushra Mubarak Al Shukaili, Ethar Hamed Al Rumaidhi, Hajar Mubarak Al Aamri, Khaloud Humaid Al Hinaai & Nasra Musallam Al Maani · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study investigates the association of phygital retailing strategies on customer satisfaction and loyalty in Lulu Hypermarket Nizwa. Study Design: This causal, quantitative study collected 361 valid responses from shoppers, with a 93.28% response rate. Place and Duratio...

Open access Research Article 10.9734/ajeba/2025/v25i71872

The Relationship between Healthcare Digital Marketing Exposure and Health Improvement Practices among Students at a Medical School in Davao: A Mixed Methods Study

Almeda, Karla Jane P., Bacus, Ma. Patricia Nicole D., Cabantug, Zeny Jean S., Bahala, Annegelle Sophia C., Alquino, Ashlie Samantha, Balag, Michaela., Ayco, Raven C., Bansag, Mekyla, Bacaron, Rose Lieryanne C. & Trumata, Lemar E. · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study explores the relationship between healthcare digital marketing exposure and health improvement practices among Grade 12 students in the Accountancy, Business, and Management (ABM) strand. It also aims to clarify how digital marketing influences their health-relat...

Open access Research Article 10.9734/ajeba/2025/v25i61869