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All published articles 1968

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

Effect of Interlocking Directorship on Discretionary Earnings Quality: Evidence from Nigeria

Patrick E. Idode, Oluoch J. Oluoch & Oloko Margret · Asian Journal of Economics, Business and Accounting · 2018

Aims: To ascertain the effect of firm size on the relationship of interlocking directorship on discretionary earnings quality of quoted companies in the non-financial sector of Nigeria. Study Design:  This study uses quantitative design. Place and Duration of Study: The study foc...

Open access Research Article 10.9734/AJEBA/2018/40733

Asset Pricing and Asymmetric Information

Alexandre Ripamonti, Diego Richard da Silva & Eurico Batista Moreira Neto · Asian Journal of Economics, Business and Accounting · 2018

This study applies Johansen-Fisher panel cointegration to a sample of the most liquid shares on the Brazilian stock market for 20 years. It finds that stock prices are determined by the asymmetric information of a lagged period, and the dilution of information corrects stock pric...

Open access Research Article 10.9734/AJEBA/2018/42075

Strategic Planning and Corporate Performance in the Nigerian Banking Industry

Olanipon Olaoluwa Omotayo, Olumuyiwa Olarewaju Michael & Akinola Adekunle Andre · Asian Journal of Economics, Business and Accounting · 2018

The study evaluated the different factors that influence the choice of strategic planning adopted by banks in the country. It also examined the effects of Strategic Planning on Corporate Performance. Primary data was used for the study. Lagos metropolis was used as the area of th...

Open access Research Article 10.9734/AJEBA/2018/36118

Insecurity and Sustainable Development in Nigeria (in Context of Terrorism)

Ozoh Joan Nwamaka & Dinwobi Kelechi Stephen · Asian Journal of Economics, Business and Accounting · 2018

Insecurity is a major and great threat to the national development of the country.                                       The rising movement of insecurity has not come to a standstill but has assumed                              dangerous dimensions which are threatening the corp...

Open access Research Article 10.9734/AJEBA/2018/41482

An Investigation on Corporate Social Responsibility Practices in Banking Sector: Special Reference to State and Private Banks in Batticaloa District

R. Kishokumar · Asian Journal of Economics, Business and Accounting · 2018

Corporate social responsibility (CSR) is a business approach that contributes to sustainable development by delivering economic, social and environmental benefits for all stakeholders. It provides several different approaches to empower the communities that help to build a better...

Open access Research Article 10.9734/AJEBA/2018/40874

Sustainable Development Practices and Corporate Financial Performance: A Survey of Selected Quoted Companies in Nigeria

Ndukwe O. Dibia & Nwakanma G. Nwaigwe · Asian Journal of Economics, Business and Accounting · 2018

The present study investigated the relationship between sustainable development practices and corporate financial performance. The study adopted ‘ex-post facto’ research design. Data used for the study were sourced from annual reports and financial statements of thirty-four quote...

Open access Research Article 10.9734/AJEBA/2018/40995

The Impact of Celebrity Credibility on Purchase Intention of Cosmetic Products: The Moderating Role of Ethnocentrism

Fatima Zohra Chekima, Syed Azizi Wafa Syed Khalid Wafa & Rini Suryati Sulong · Asian Journal of Economics, Business and Accounting · 2018

Globalization has led to an increased competition as firms expand their coverage including various domestic and international markets. Therefore, the cosmetic industry has been growing and expanding around the world in both developed and developing countries. As a result, custome...

Open access Research Article 10.9734/AJEBA/2018/41283