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All published articles 1468

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

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