Market penetration of digital media services, particularly traditional pay-TV and emerging OTT platforms, depends not only on infrastructure availability but also on demographic factors that shape household adoption and consumption behavior. This study examines the impact of demo...
Open access
Research Article10.9734/ajeba/2026/v26i52271
Biodiversity loss has emerged as a major global concern affecting governments, corporations, and stakeholders, leading to increased emphasis on corporate biodiversity disclosure and the growing role of accountants in measuring and reporting natural capital under both normative an...
Open access
Research Article10.9734/ajeba/2026/v26i52269
Highly leveraged firms are more likely to pursue tax planning strategies to manage their financial obligations and enhance shareholder value since the firms with higher leverage benefit from interest deductibility, reducing taxable income. This study examined the moderating effec...
Open access
Research Article10.9734/ajeba/2026/v26i52268
Small Finance Banks (SFBs), introduced by the RBI to advance financial inclusion, have become important contributors to India’s banking landscape, making it essential to examine how their CAMELS parameters influence profitability. The present research work analyses the quarterly...
Open access
Research Article10.9734/ajeba/2026/v26i52267
Emmanuel Chijioke Nwadike, Charles Odinakachi Njoku, Kelechi Enyinna Ugwu, Kingsley Onyekachi Onyele, Chinenye Ehikem Obialor, Innocent Onyedikachi Nwagwu & Chizube Ihunna Nwadike·Asian Journal of Economics, Business and Accounting·2026
The issue of poverty alleviation has been attracting global attention especially as economic challenges become more complex. Empirical evidence suggests that meaningful poverty alleviation is achievable particularly in countries that have experienced sustained economic progress....
Open access
Research Article10.9734/ajeba/2026/v26i52266
Forensic accounting is as old as corporate irregularities. Initially, this work was handled by accountants and auditors, but as the complexities increased, a new specialized field was required to detect and control fraudulent activity. Forensic accounting is a combination of skil...
Open access
Research Article10.9734/ajeba/2026/v26i52265
Background: In recent times, tourism development has moved away from mass tourism towards sustainable and community-based tourism, which focuses on protecting the environment, involving local people, and ensuring inclusive development. In the context of India, tourism policies la...
Open access
Research Article10.9734/ajeba/2026/v26i52264
Internally generated revenue (IGR) is a vital funding source for local governments in Nigeria, yet its effectiveness is undermined by challenges such as corruption, weak transparency, and poor accountability. This study assessed Internally Generated Revenue (IGR) and its effect o...
Open access
Research Article10.9734/ajeba/2026/v26i52263
County-level urbanization is an important driving force connecting urban and rural areas and promoting comprehensive rural revitalization. This study uses panel data from 310 counties in the Yangtze River Delta from 2014 to 2023 to empirically examine the impact and mechanisms of...
Open access
Research Article10.9734/ajeba/2026/v26i52262
Monetary policy plays a crucial role in shaping macroeconomic stability and growth in developing economies like Nigeria, though its effectiveness remains challenged by persistent economic volatility. This study examines the nexus between monetary policy and economic growth in Nig...
Open access
Research Article10.9734/ajeba/2026/v26i52259