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All published articles 2294

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

Accountability of Government Operations, Fiscal Transparency and Performance Measurement in Nigeria: A Review of Laws and Their Application in Public Sector

Ewa, Uket Eko & Jacob Moses Eseneyen · Asian Journal of Economics, Business and Accounting · 2025

This paper reviewed accountability of government operations: a review of fiscal transparency and performance measurement of public sector officials in Nigeria public sector by evaluating the extant laws that established the country’s anti-corruption Institutions, their mode of op...

Open access Research Article 10.9734/ajeba/2025/v25i61867

Evaluating Online Purchase Decisions on Shopee: E-Marketing, Price Perception, and E-WOM through the Lens of Consumer Attitude

M. Oemar Firdaus, Suwitho & Prijati · Asian Journal of Economics, Business and Accounting · 2025

Aims: The advance of digital technology development arises changes in every human aspect including online sales. Study Design: This study aimed to find out the effect of e-marketing, price perception, and e-word of mouth on purchasing decisions of glasses; with consumers’ behavio...

Open access Research Article 10.9734/ajeba/2025/v25i61868

A Study on the Trade Competitiveness and Complementarity of Industrial Robots between China and Regional Comprehensive Economic Partnership Member States

Wei Li, Yuan Wen & Peng Zhang · Asian Journal of Economics, Business and Accounting · 2025

The objective: To analyze the trade scale, structure, and potential of industrial robots between China and other Regional Comprehensive Economic Partnership member countries, and propose strategies for enhancing trade cooperation. Methodology: We conducted a retrospective quantit...

Open access Research Article 10.9734/ajeba/2025/v25i61866

Comparative Analysis of High Tech Innovation Strategies in Leading Asian Economies and Implications for Uzbekistan

Malikha AZIZOVA & Ravshan ALIMOV · Asian Journal of Economics, Business and Accounting · 2025

High-technology innovation has become a critical driver of economic growth and national competitiveness in the modern global economy. Knowledge-intensive high-tech sectors — ranging from information and communication technology (ICT) and biotechnology to microelectronics and rene...

Open access Research Article 10.9734/ajeba/2025/v25i61864

R&D Factor Flow, Regional Innovation Efficiency and High-quality Economic Development

Juan Zheng & Fan Yang · Asian Journal of Economics, Business and Accounting · 2025

Based on the panel data of 30 provinces in China from 2010 to 2022, the gravity model is used to measure the flow of R&D factors, the stochastic frontier function is used to measure the regional innovation efficiency, and the SBM model considering undesirable output super eff...

Open access Research Article 10.9734/ajeba/2025/v25i61865

Managing Crises in Zimbabwe's Corporate Landscape: A Thematic Analysis of Communication Strategies

Beauty Marimira & Zdeno Matta · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aimed to analyze and evaluate the effectiveness of crisis communication strategies employed by corporations operating in Zimbabwe during times of crisis. It focused on understanding how companies respond to and manage various crises and assessed the impact of the...

Open access Research Article 10.9734/ajeba/2025/v25i61860

Business Environment and Financial Performance of Selected Small and Medium Enterprises in Bushenyi-Ishaka Municipality, Uganda

Komugabo Julian, Manyange Michael & Nyambane David · Asian Journal of Economics, Business and Accounting · 2025

Small and medium enterprises (SMEs) globally are facing significant financial challenges, despite various government interventions and support mechanisms. SMEs in Bushenyi are positively influencing the district's economic development and growth, although there is also a signific...

Open access Research Article 10.9734/ajeba/2025/v25i61861