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All published articles 1968

The Effectiveness of Services Outsourcing in Sri Lankan State Universities

Amarasingham Pahirathan · Asian Journal of Economics, Business and Accounting · 2018

Universities in Sri Lanka are in the process of rapid development in tertiary education. In this context, service outsourcing becomes a crucial element of enhancing university functionalities in terms of cleaning, security and cafeteria in particular. Meanwhile, there is consider...

Open access Research Article 10.9734/AJEBA/2018/43542

Effects of Microfinance Services on Growth of Small and Medium Enterprises: A Case of Wundanyi Sub-County, Kenya

Macarius Mng’ang’u Mrombo & Martin Onsiro Ronald · Asian Journal of Economics, Business and Accounting · 2018

This study was conducted to establish the effects of microfinance services inaccessibility on the growth of small and medium enterprises in Wundanyi sub-county, Taita-Taveta County. The research objectives were to establish the effects of saving mobilisation services inaccessibil...

Open access Research Article 10.9734/AJEBA/2018/43967

Internal Audit Function and Management Support in Nigerian Public Tertiary Institutions

Godwin I. Ebirien & Nsima J. Umoffong · Asian Journal of Economics, Business and Accounting · 2018

Aims: This study examined the extent of management support for Internal Audit Function (IAF) in Nigerian public tertiary institutions as well as the determinants of management support for IAF. Study Design: The research adopted a survey research design. Place of Study: The study...

Open access Research Article 10.9734/AJEBA/2018/43725

Can Big4 Auditors Mitigate the Real Earnings Management? Evidence from Nigerian Listed Firms

Armaya’u Alhaji Sani, Rohaida Abdul Latif & Redhwan Ahmed Al-dhamari · Asian Journal of Economics, Business and Accounting · 2018

In this study, we examine the impact of Big4 auditors on the real earnings manipulation of listed companies in Nigeria. The paper uses the sample of 80 non-financial companies listed on the floor of Nigerian Stock Exchange for the period between 2012-2016. The data was extracted...

Open access Research Article 10.9734/AJEBA/2018/44584

Ecological Planning and Sustainability of Persons Owned Businesses in Delta State, Nigeria

Ugochukwu Orajaka · Asian Journal of Economics, Business and Accounting · 2018

A large number of Personal owned Businesses (POB's) in Delta State that have either closed shop or stopped functioning properly at the demise of the owner/manager as a result of what appears to be lack of proper succession planning necessitated this study. The broad objective of...

Open access Research Article 10.9734/AJEBA/2018/40992

The Effect of Workforce Diversity on Employee Performance (The Case of Ethio-Telecom South West Addis Ababa Zone)

Amdemicheal Berhanu Kerga & Abdilgelil Asefa · Asian Journal of Economics, Business and Accounting · 2018

The value of diversity at the workplace is becoming a key business consideration for most organizations. Close and continuous attention to the issues of workforce diversity is important because it can be one of the major sources of competitive advantage. However, there were limit...

Open access Research Article 10.9734/AJEBA/2018/43760

Fiscal Policy Instruments and Wagner’s Hypothesis: The Nigerian Experience

A. Kola Adegoke, Yusuf Olatunji & Oyedeko . · Asian Journal of Economics, Business and Accounting · 2018

The study examines the impact of fiscal policy instruments on the Nigerian economic growth using time series annual data from 1981-2016. Data on fiscal policy instruments was proxied with government recurrent expenditure, government capital expenditure, public domestic debt, and...

Open access Research Article 10.9734/AJEBA/2018/43058

Macroeconomic Forces and Balance of Payment in Nigeria: The Triple Helix of Elasticity- Absorption- Monetary Approaches

A. Kola Adegoke & Yusuf Olatunji Oyedeko · Asian Journal of Economics, Business and Accounting · 2018

The study examines the effect of macroeconomic forces on balance of payment. Ex post-facto research was adopted and the sample of the study covers the period of thirty-one years spanning from 1986 to 2016. A secondary source of data was used and this was obtained from Central Ban...

Open access Research Article 10.9734/AJEBA/2018/43057

Effect of Corporate Governance Mechanisms on Tax Aggressiveness of Quoted Manufacturing Firms on the Nigerian Stock Exchange

Onyali Chidiebele Innocent & Okafor Tochukwu Gloria · Asian Journal of Economics, Business and Accounting · 2018

Aim: The study examined the effect of corporate governance mechanisms on tax aggressiveness among selected manufacturing firms in Nigeria. Study Design: Ex-post facto research design was adopted for the study. Place and Duration of Study: The study was conducted in Nigeria and th...

Open access Research Article 10.9734/AJEBA/2018/38594

Oil Companies Performance and Environmental Accounting Reporting in Nigeria

Umoren Adebimpe Otu, Akpan Moses Okon & Okafor Linus Nnanna · Asian Journal of Economics, Business and Accounting · 2018

This study was conducted to examine the nature of relationship existing between environmental accounting reporting and Oil companies’ performance in Nigeria. Eleven (11) quoted oil companies were randomly selected from the Nigerian Stock Exchange. The secondary data used were fro...

Open access Research Article 10.9734/AJEBA/2018/43106

Attitudes of Undergraduate towards Teachers and the Teaching Profession: A Case Study of a Few Selected Departments of Management Faculty, Usman Danfodiyo University Sokoto State

Ufoaroh Ebele Theresa, Molokwu Ifeoma Mirian, Ezeanolue Uju Scholastica & Udemezue Annulika · Asian Journal of Economics, Business and Accounting · 2018

In this study, Attitudes of undergraduates towards teachers and the teaching profession was examined to properly ascertain how the attitudes of undergraduate towards their teacher affect their chances of choosing teaching as their future profession. Two sources of the data were u...

Open access Research Article 10.9734/AJEBA/2018/43713

Performance of Conventional and Shari´ah - Compliant Banks: A Data Envelopment Analysis Approach

Ghadeer M. Khartabiel, Tunku Salha Tunku Ahmad & Rosni Bakar · Asian Journal of Economics, Business and Accounting · 2018

This study aims at examining the comparative performance of Islamic and conventional banks over the sample period from 2005 to 2016. The sample banks consist of a list of Islamic and conventional banks from twenty countries from Asia, Africa, the Middle East, Gulf region, and Eur...

Open access Research Article 10.9734/AJEBA/2018/43955

Organisational Politics and Performance: The Intervening Role of Tribal Diversity in the Hospitality Industry in Ghana

Eunice Aidoo & Agnes Odoi · Asian Journal of Economics, Business and Accounting · 2018

Aims: The primary objective of the study is to investigate the effects of tribal diversity in the relationship between organisational politics and performance in the hospitality industry in Ghana. Methodology: To achieve this a sample of 122 employees from 30 hotels in Ghana were...

Open access Research Article 10.9734/AJEBA/2018/43383

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