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All published articles 1968

What Drives Voluntary Intellectual Capital Information Disclosure? Evidence from Deposit Money Banks in Nigeria

Nnachi Egwu Onuoha & Gregory Onuora Okoye · Asian Journal of Economics, Business and Accounting · 2023

The aim of this study is to explore the determinants of intellectual capital(IC) information disclosure from the perspective of signaling and proprietary cost theories. This study adopted ex-post facto research design. In particular, a data set was drawn from the five-year (from...

Open access Research Article 10.9734/ajeba/2023/v23i201108

A Study on the Relationship between Employees’ Attitude towards Artificial Intelligence and Organizational Culture

Turgut Emre Akyazı · Asian Journal of Economics, Business and Accounting · 2023

The aim of this study is to examine whether there is a statistically significant relationship between employees’ general attitudes to artificial intelligence and organizational culture. For this purpose, quantitative methodology and correlational survey design was used. The sampl...

Open access Research Article 10.9734/ajeba/2023/v23i201105

The Effect of Wages, Infrastructure, and Political Stability on Foreign Investment in Indonesia

Weny Permata Sari, Erni Panca Kurniasih, Nindya Lestari, Eko Supriyanto & Ninuk Dwi Astuti · Asian Journal of Economics, Business and Accounting · 2023

The aim of the this research is to examine the impact of wages, infrasrtructure, and political stability on foreign investment in Indonesia. The data used is secondary data in the form of panel data covering 34 province in Indonesia from 2017 to 2021. Dynamic panel regression est...

Open access Research Article 10.9734/ajeba/2023/v23i201106

Abnormal Effect of CSR on Company Financial Performance

Inge Fitri Admantyasyahri, Syaiful Iqbal & Roekhudin · Asian Journal of Economics, Business and Accounting · 2023

Purpose: The purpose of this study is to determine the effect of Abnormal CSR on the Company's Financial Performance Research Method: This study uses a quantitative approach. The type of research used is causality research. The population that is used as the research subject is r...

Open access Research Article 10.9734/ajeba/2023/v23i201103

Effect of Audit Quality on Value Relevance of Accounting Earnings of Manufacturing Companies Listed in Nigerian Exchange Group

Odoemelam Ndubuisi, Wobo O. Henry & Ojims Juliet · Asian Journal of Economics, Business and Accounting · 2023

The study investigates the effect of audit quality on the relationship between accounting earnings and share prices of quoted manufacturing companies in Nigeria. The current research uses secondary data extracted from 19 sample companies listed on the Nigerian Exchange Group (NGX...

Open access Research Article 10.9734/ajeba/2023/v23i201104

Navigating the Financial Landscape: Unravelling the Interplay between Current Liabilities and Profitability in Nigerian Consumer Goods Sector

Ekuma, Mojibade Titilayo, Oliver Ike Inyiama & Ifeoma Mary Okwo · Asian Journal of Economics, Business and Accounting · 2023

The study evaluated the effect of current liabilities on profitability of consumer goods firms in Nigeria.  The specific objectives of the study were to assess the effects of accounts payable, income tax payable and dividend payable on profit for the year of firms in the consumer...

Open access Research Article 10.9734/ajeba/2023/v23i201101

The Influence of Perceptions of Convenience, Security, Trust, E-Wom, and Attitudes against Students of Uin Malang to Use the Shopee Application

Muhammad Fariz Al Fattah, Dhiya Ulhaq Arkaan, Kholilah & Lailatul Farida · Asian Journal of Economics, Business and Accounting · 2023

Current technological developments make activities shift from traditional systems to more modern systems. This change occurs in several aspects, one of which is trade. The existence of digitalization makes activities more effective and efficient, which can be accessed more effici...

Open access Research Article 10.9734/ajeba/2023/v23i201102

Effect of Firm Characteristics on Timeliness of Corporate Internet Financial Reporting of Malawi Public Firms

Sheron Ndhlovu & Dumisani Rumbidzai Muzira · Asian Journal of Economics, Business and Accounting · 2023

The purpose of this paper was to investigate the impact of firm characteristics on the timeliness of corporate internet financial reporting in Malawi. The research is a quantitative study, guided by the post-positivist philosophy and a deductive approach. Content analysis of seco...

Open access Research Article 10.9734/ajeba/2023/v23i201099

Employees’ Compensation Packages and Profitability of Consumer Goods Firms in Nigeria

Eze Anya, Richard, Oliver Ike Inyiama & Ifeoma Mary Okwo · Asian Journal of Economics, Business and Accounting · 2023

The study examined the effect of wages and salaries, bonuses and incentives, and training costs on the return on capital employed of sampled consumer goods firms in Nigeria. Data were collected from annual financial reports of the firms for the period, 2013-2022. The research ado...

Open access Research Article 10.9734/ajeba/2023/v23i201100

Effect of Product Pricing on Equity Return of Manufacturing Firms Listed at Nairobi Securities Exchange in Kenya

Charles Njure Kimondo, Joshua Matanda Wepukhulu & Oluoch Oluoch · Asian Journal of Economics, Business and Accounting · 2023

Purpose of Study: The study aimed to assess how product pricing affects the equity return of manufacturing firms listed at the Nairobi Securities Exchange in Kenya. Research Design: The study employed both longitudinal and cross-sectional research designs. Place and Study Duratio...

Open access Research Article 10.9734/ajeba/2023/v23i201097

Working Capital Management and Working Capital Policies on Firm’s Value: A Special Reference to the Listed Companies in Sri Lanka

Vianny Jeniston Delima · Asian Journal of Economics, Business and Accounting · 2023

The aim of this paper is to investigate the influence between working capital management and firm value in the Sri Lankan context. This research has used pooled panel data of 475 observations from 95 listed firms across 18 sectors. Secondary data which are gathered from the annua...

Open access Research Article 10.9734/ajeba/2023/v23i201098

Higher Education and Africa's Economic Development: Challenges for the Nigerian Economy

I. O. Machi, Nwokoye Mathew Okechukwu, Vincent Chuks Okafor & Nwankwo Kelechi Collins · Asian Journal of Economics, Business and Accounting · 2023

The paper tried to determine the impact of higher education and Africa's economic development: challenges for the Nigerian economy. It was observed from the study that high quality and of course market relevant education is capable of providing a genuine cure to economic problems...

Open access Research Article 10.9734/ajeba/2023/v23i201096

Predicting the Effect of Digitalization and Brand Trust on Customers’ Saving Intention of Islamic Banking

Riska Febriyanti, Aisyah Nur Rahmadina, Wulidatul Imro'ah, Slamet & Amelindha Vania · Asian Journal of Economics, Business and Accounting · 2023

Aims: This study aims to determine the effect of digitalization on customers' saving intention of Islamic banking and also the mediating effect of brand trust on customers' saving effect. Study Design: This research was conducted using a quantitative research methods. The results...

Open access Research Article 10.9734/ajeba/2023/v23i201093

An Evaluation of Mobile Banking Revolution in India: A Study of Behavioural Matrix through Utaut2 Model

Tania Guharay, Puja Tripathy & Kishore Kumar Das · Asian Journal of Economics, Business and Accounting · 2023

Aims: The study aims to comprehensively explores Mobile Banking Revolution in Odisha by utilizing the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model to analyze the behavioral matrix of individuals' adoption and usage patterns. It also aims to provide insights...

Open access Research Article 10.9734/ajeba/2023/v23i201094

Causes of Exchange Rate Volatility

David Umoru, Oghenevwodo Naphtali Akpoviroro & Solomon Edem Effiong · Asian Journal of Economics, Business and Accounting · 2023

This study examined the determinants of exchange rate volatility basing evidence on 7 African countries; Niger, Sudan, Cameron, Equatorial Guinea, Tunisia, Congo, and Cote D’Ivoire from 1990-2023. The study conducted the Autoregressive Distributive Lag (ARDL) bounds testing for c...

Open access Research Article 10.9734/ajeba/2023/v23i201091