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All published articles 1968

Stated Preferences for the Adoption of IFRS and UK GAAP: Case Study Vignettes

Yu-Lin Hsu & Gavin C. Reid · Asian Journal of Economics, Business and Accounting · 2021

Our aim is to see if the adoption of International Financial Reporting Standards (IFRS) is beneficial. Our methodology involved both quantitative methods (with non-parametric tests) and qualitative methods (with case study vignettes) in a complementary way, as in the ‘mixed metho...

Open access Research Article 10.9734/ajeba/2021/v21i430368

Social Capital as a Panacea for the Competitive Advantage of Brewing Firms in South-South Nigeria

Nosike Joseph Chukwunonso, Arachie Augustine Ebuka, Kekeocha Mary Ezinne & Obi Ngozi Chinyelu · Asian Journal of Economics, Business and Accounting · 2021

The study examined the nexus between social capital and competitive advantage. Specifically, it examined the relationship between relational capital and flexibility of brewing firms in South-South, Nigeria. The study was fastened on the Behavioral Theory of the Firm (BTF) propoun...

Open access Research Article 10.9734/ajeba/2021/v21i430366

The Relationship between E-Service Quality and Ease of Use on Electronic Customer Relationship Management (E-CRM) Performance Mediating by Brand Image

Farid Wadjdi & Zulkifli Djamin · Asian Journal of Economics, Business and Accounting · 2021

The purpose of this study was to determine the relationship of E-Service Quality and Ease of Use to Electronic Customer Relationship Management (E-CMR) which is mediated by Brand image. The research approach used is quantitative. The research sample is determined by non probabili...

Open access Research Article 10.9734/ajeba/2021/v21i430367

Impact of National Debt on Economic Growth in Tanzania: 1980-2019

Lemada Lesamana Lelya & Deus D. Ngaruko · Asian Journal of Economics, Business and Accounting · 2021

This paper is based on the study that examined the impact of external and domestic debt on economic growth of Tanzania over the period 1980-2019. The study’s specific objectives were; to examine trends of external and domestic debts from 1980 to 2019, to determine long run relati...

Open access Research Article 10.9734/ajeba/2021/v21i330363

Organizational Performance and its Effects to Employee Recognition and Job Satisfaction in Some Selected Public Universities in the South East, Nigeria

Ugochukwu Paul Orajaka · Asian Journal of Economics, Business and Accounting · 2021

The study expressed the effect of job satisfaction and employee recognition to the reward of Management performance in some selected organizations in south East Nigeria. The application of descriptive statistics, correlation tools and mean likert was employed to evaluate the sign...

Open access Research Article 10.9734/ajeba/2021/v21i330364

An Analysis on the Impact of Firm Size on Profitability of Listed Deposit Money Banks in Nigeria

Aminu Abubakar · Asian Journal of Economics, Business and Accounting · 2021

This paper examines the impact of firm size on the profitability of listed Deposit Money Banks (DMBs) in Nigeria, carried out based on the historical panel data analysis. To achieve this objective; an ex-post factor research design was employed. Data were generated from the annua...

Open access Research Article 10.9734/ajeba/2021/v21i330361

Financial Capital Inflows, Manufacturing Exports and Economic Growth in Palestine: A Threshold Regression Analysis

Nemer Badwan & Mohammed Atta · Asian Journal of Economics, Business and Accounting · 2021

Aims: The study examined the Optimal Level of the Financial Capital Inflows and Manufacturing Exports, Economic Growth in Palestine. Annual data from the (2000-2018) to Foreign Direct Investment (FDI), Foreign Portfolio Investment (FPI), cross-border borrowing from the World Bank...

Open access Research Article 10.9734/ajeba/2021/v21i330362

Foreign Direct Investment and the Effect on a Developing Economy

Sydney Ozuzu & Araniyar Isukul · Asian Journal of Economics, Business and Accounting · 2021

This study examined the effect of foreign direct investment on a developing economy. The study employed multiple regression models to estimate the relationship that exists between sectorial inflow of foreign direct investment and Nigeria economic growth. Augmented Dickey Fuller T...

Open access Research Article 10.9734/ajeba/2021/v21i330360

Good Corporate Governance, Capital Adequacy, Financing Risk, Profitability and Islamic Social Reporting (ISR) of Sharia Commercial Banks in Indonesia

Dwi Indriani Fidiastutik Wijaya, Agung Budi Sulistyo & Ahmad Roziq · Asian Journal of Economics, Business and Accounting · 2021

Aims: To empirically evaluate Sharia commercial banks in Indonesia for good corporate governance, capital adequacy, financing risk, profitability, and Islamic Social Reporting (ISR). Study Design: Explanatory research with a quantitative approach and using secondary data. Place a...

Open access Research Article 10.9734/ajeba/2021/v21i330359

Governance Theories and Socio-Political Realities of the States in Africa: Case of Benin

Kokou Charlemagne N’djibio & Karima Doucouré Sylla · Asian Journal of Economics, Business and Accounting · 2021

Political guidance, the political system and the state organs are come from the governance theories. Our aim is to investigate on these theoretical frameworks in order to apprehend the laws and norms which frame the governance with regard to the socio-political realities in Afric...

Open access Research Article 10.9734/ajeba/2021/v21i330358

Impact of Non-Performing Loans on Credit Growth in the Banking Industry in Tanzania: 2009 – 2018

John P. Lihawa & Deus D. Ngaruko · Asian Journal of Economics, Business and Accounting · 2021

This study adopted descriptive statistics and multiple regression analysis in investigating the impact of Non-Performing Loans (NPL) on credit growth to private sector in Tanzania, apart from NPL. The study also investigated the influence of interest rates, inflation rates and GD...

Open access Research Article 10.9734/ajeba/2021/v21i330357

Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company

Erwin Saraswati, Ridha Sinta Amalia & Tubandryah Herawati · Asian Journal of Economics, Business and Accounting · 2021

Climate change is caused by increasing carbon emissions and this become a global concern. Indonesia, as a significant carbon emitter, is expected to reduce carbon emissions. This study examines the factors that cause companies to disclose carbon emissions, with a sample of manufa...

Open access Research Article 10.9734/ajeba/2021/v21i330356

Budget Deficits and Fiscal Adjustments under Fragmented Decision Making: New Evidence on an Old Discussion

Panagiotis Palaios · Asian Journal of Economics, Business and Accounting · 2021

The purpose of this paper is to present the existing literature of political explanations for budget deficits and fiscal adjustments. The literature is distinguished initially in two broad categories, namely the effects of conflicts among agents with heterogeneous preferences and...

Open access Research Article 10.9734/ajeba/2021/v21i230352

Effect of Public Debt on Public Investment in Nigeria: 1985-2018

Chukwu, Kenechukwu Origin, Ogbonnaya-Udo, Nneka & Chimarume Blessing Ubah · Asian Journal of Economics, Business and Accounting · 2021

This study examined the effect of Nigeria public debt on public investment from 1985-2018. Data for the analysis was obtained from Central Bank of Nigeria Statistical bulletin and the study chooses Nigeria as its sample. ARDL Auto-regressive Distributed lag models was used to tes...

Open access Research Article 10.9734/ajeba/2021/v21i230353