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All published articles 1968

Strategic Thinking and Flexibility of Deposit Money Banks in South-South, Nigeria

Adim, Chidiebere Victor, Mezeh, Akpobolokami Andy & Unaam, Akaninyene Okon · Asian Journal of Economics, Business and Accounting · 2021

This study examined the relationship between strategic thinking and flexibility of Deposit Money Banks in South-South, Nigeria. The study adopted a cross-sectional survey design with primary data was generated through self- administered questionnaire. The population for this stud...

Open access Research Article 10.9734/ajeba/2021/v21i1030429

Effect of Inflation On Growth of Manufacturing Sector in Kenya (2008-2017)

Julius Wesonga Oduor, Consolata Ngala, Reuben Ruto & Umulkher Ali Abdillahi · Asian Journal of Economics, Business and Accounting · 2021

Aim: This study sought to address the effect of inflation on the growth of the manufacturing sector in Kenya. Research design: The study used descriptive, correlational, and inferential research designs. The study used secondary data, specifically, from the World Bank, United Nat...

Open access Research Article 10.9734/ajeba/2021/v21i1030428

The Impact of Trade Openness on Trade and Tax Revenues in Nigeria (1981-2018)

Abaneme, Arthur Anyalewechi & Onakoya, Adegbemi · Asian Journal of Economics, Business and Accounting · 2021

The challenge to provide enough resources to fund infrastructure development has been the bane of most developing countries like Nigeria. The appropriate economic and trade policies to deploy to increase revenue generating capacity of the government become compelling. This study...

Open access Research Article 10.9734/ajeba/2021/v21i930426

The Impact of Viewers’ Behavior and YouTubers’ Credibility in Advertainment on Building Consumer Trust

S. P. Wickramasinghe, S. D. Welgama, R. P. M. L. Rajapakse, N. Jayasuriya & A. A. S. N. Munasinghe · Asian Journal of Economics, Business and Accounting · 2021

Advertainment is an upcoming concept in the current scenario combining two concepts called Advertising and Entertainment. This concept has helped modern day YouTubers to reach maximum customers within a short period. This study can facilitate spotting the factors of advertainment...

Open access Research Article 10.9734/ajeba/2021/v21i930425

A Study on the Relationship between Earnings Quality and Capital Cost-Takes the China Listed Companies as a Sample

Chih-Yi Hsiao, Hui-Hui Kuang, Hui-Ling Li & Jia-Li Liu · Asian Journal of Economics, Business and Accounting · 2021

The phenomenon of false financial statements still exists. However, in addition to the risk of being punished, what kind of price do companies have to pay? In recent decades, with China's rapid progress in economic, the relevant accounting system and corporate governance standard...

Open access Research Article 10.9734/ajeba/2021/v21i930421

Investigate the Effect of Ownership Diversity on Earnings Management of Listed Non-Financial Firms in Nigeria

Ifeoma C. Nwakoby & Ogochukwu Okanya · Asian Journal of Economics, Business and Accounting · 2021

The research work aims to investigate the effect of ownership diversity on earnings management of listed non-financial firms in Nigeria. Several reviewed works was revealed in the study of this work, specifically on earnings management and ownership diversity. The research founds...

Open access Research Article 10.9734/ajeba/2021/v21i930422

Relationship between Corporate Social Responsibility Performance and Systematic Risk—A Case Study of A-share Listed Chinese Companies

Chih-Yi Hsiao, Xue Lin, Ke-Ke Cen & Wan-Ping Zheng · Asian Journal of Economics, Business and Accounting · 2021

Taking the A-share listed companies in the 2018-2019 Environment, Social and Governance (ESG) rating by the China Alliance of Social Value Investment (CASVI) as samples, we analyze the impact of Corporate Social Responsibility (CSR) performance on the current systematic risk and...

Open access Research Article 10.9734/ajeba/2021/v21i930423

The Relationship between Corporate Governance Characteristics and Earnings Quality---Takes the IT Industry of China Listed Companies as a Sample

Chih-Yi Hsiao, Qing-Yuan Zhang, Hao-Nan Huang & Wei-Xun Xi · Asian Journal of Economics, Business and Accounting · 2021

Since the meeting of China Securities Regulatory Commission in 2020 once again emphasized the issue of earnings quality of corporate governance, this paper intends to study this issue from different perspectives. This study takes the IT industry of China's A-share listed companie...

Open access Research Article 10.9734/ajeba/2021/v21i930424

The Benefit of Microfinance Bank in Poverty Alleviation: A Case of Selected Micro, Small and Medium Enterprises in Anambra State

Ifeoma C. Nwakoby & Ogochukwu Okanya · Asian Journal of Economics, Business and Accounting · 2021

Poverty is an endemic problem that affects not just the individual or his or her immediate family, but the entire state, and eventually the nation. Poverty causes anger and hunger and this leads to violence in turn leads to reduction in economic growth and development. Through th...

Open access Research Article 10.9734/ajeba/2021/v21i930420

Assessing effects of Interest Rates Spread on Non-Performing Loans: A Case of Commercial Banks in Trans-Nzoia County, Kenya

Lewis Agwata, Peter Simotwo & Martin Onsiro Ronald · Asian Journal of Economics, Business and Accounting · 2021

In the spike of increasing occurrences of non-performing loans among commercial banks in Trans-Nzoia County, Kenya, interest rate spread should be given serious consideration through more empirical research.  This study therefore sought establish the relationship between the inte...

Open access Research Article 10.9734/ajeba/2021/v21i930419

The effect of Leverage and Profitability on Corporate Value with Dividend Policy as Moderating Variables (Manufacturing Companies in the Consumer Goods Industry which were Listed on the Indonesia Stock Exchange (Idx) for the Period 2016 – 2018)

Sely Megawati Wahyudi · Asian Journal of Economics, Business and Accounting · 2021

This study aims to examine and examine the effect of Leverage dan Profitability on Firm Value with dividend policy as moderating variables. The data used in this study are secondary in the form of financial statements of each sample company reported to the IDX from 2016-2018, sou...

Open access Research Article 10.9734/ajeba/2021/v21i930418

Electronic Banking and Growth of Deposit Money Banks Operations: Nigeria Experience

Victoria Ogochukwu Obi-Nwosu, Onyekachi Chibueze Onuoha & Nonso John Okoye · Asian Journal of Economics, Business and Accounting · 2021

The study examined the Nigeria experience of the influence of electronic banking on the growth of deposit money banks in Nigeria. The research design used for the study was the expost-facto research design. The data used in this study were obtained from the annual reports and sta...

Open access Research Article 10.9734/ajeba/2021/v21i830416

IFRS Adoption and Reporting Quality: An Assessment of User’s Perception in Nigeria

Aminu Abdullahi & Hadiza Ahmed Suleiman · Asian Journal of Economics, Business and Accounting · 2021

The study assessed the perception of financial statement users on the extent of reporting quality following IFRS adoption in Nigeria. A comparative approach was utilized, where users’ (investors)opinions on reporting quality between the Statement of Accounting Standards (SAS) reg...

Open access Research Article 10.9734/ajeba/2021/v21i930415