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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,306

Articles indexed

278

2026 articles

2,305

Open access

9,048

Citations (indexed)

Publications by year

Articles (2306)

Investigating the Principal-agent Problem among Market Women and Smallholder Farmers in Ghana

Samuel Kwaku Adjei · Asian Journal of Economics, Business and Accounting · 2026

The Principal-Agent Problem elaborates on how one party of contract possesses more of the relevant information with respect to contract arrangement than the other party, which often leads to the issue of Moral Hazard and Adverse Selection. Farmers and agribusiness owners sometime...

Open access Research Article 10.9734/ajeba/2026/v26i12152

Financing through Crisis: Empirical Evidence of How Covid-19 Reshaped the Capital Structure Choices in Emerging Economy

Sadia Afroze, Shawrin Ahmed Khan & Arpan Saha Joy · Asian Journal of Economics, Business and Accounting · 2026

Purpose: This research aims to explore the factors influencing capital structure and the effect of the COVID-19 pandemic on leverage decisions. Due to the disruptions caused by COVID-19, this study identifies the impact of pandemic on the capital structure choices and their deter...

Open access Research Article 10.9734/ajeba/2026/v26i12149

Analysis of the Influence of Online Customer Reviews, E-Service Quality, Content Marketing and e-WOM on Purchase Decisions on Tokopedia: A Case Study on UMP Students

Muhamad Faiq Maulana, Tri Septin Muji Rahayu, Hengky Widhiandono & Irawan Randikaparsa · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study aims to examine the effects of Online Customer Reviews, E-Service Quality, Content Marketing, and Electronic Word of Mouth (e-WOM) on Purchasing Decisions. Study Design: A quantitative approach using a survey-based method was employed. Place and Duration of Study...

Open access Research Article 10.9734/ajeba/2026/v26i12148

Audit Committee, Financial Performance and their Roles in Determining Company Value: An Empirical Study

Vita Adhikawati, Lilis Ardini & David Efendi · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study aims to determine the effect of good corporate governance and financial performance on company value with company size as a moderating variable. Study Design:  This study investigate the effect of good corporate governance and financial performance on company val...

Open access Research Article 10.9734/ajeba/2026/v26i12147

Artificial Intelligence and Board of Directors’ Monitoring Strategies on Firms’ Financial Performance: A Dynamic Approach

Ishaq Ahmed Mohammed & Saidu Abdullahi Mohammed · Asian Journal of Economics, Business and Accounting · 2026

This study analyses the dynamic effects of board monitoring mechanisms and Artificial Intelligence (AI) related knowledge on the financial performance of financial services firms listed on the Nigerian Exchange Group (NGX) over the period 2013–2022. Firm-level data were obtained...

Open access Research Article 10.9734/ajeba/2026/v26i12145

The Influence of Managerial Motives on Earnings Management: Insights from Taiwan’s Publicly Listed Firms

Qiyue Yang & Ming-Chia Chen · Asian Journal of Economics, Business and Accounting · 2026

This study investigates how managerial motives—including ethical attitude beliefs and perceived stakeholder pressure—influence real earnings management (REM) among Taiwanese listed and OTC firms. Using matched survey–archival data from 265 firms and 1,590 firm-year observations (...

Open access Research Article 10.9734/ajeba/2026/v26i12146

Building Competitive Creative Villages in Malang City, Indonesia: A Behavioral Economic Approach

Sri Andriani, Agus Sucipto & Nabiilah Indah Nur Rahiimah · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study aims to identify a modelling framework for productive creative villages in Malang City, analyse the economic behavioural factors influencing community participation decisions, and formulate strategic recommendations based on Behavioural Economics to enhance local...

Open access Research Article 10.9734/ajeba/2026/v26i12144

Cash Flow Management for Women Microentrepreneurs: A Case Study of Instant Herbal Medicine MSMEs in Batu City

Novi Puji Lestari, Sudarmiatin, Puji Handayanti & Naswan Suharsono · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study was conducted to determine the meaning of cash flow management for female micro entrepreneurs. This study used a qualitative approach with a case study method. The study was conducted to determine how female micro entrepreneurs manage cash flow and explore the me...

Open access Research Article 10.9734/ajeba/2026/v26i12141

Fundamentals of Leadership: A Report on Power, Influence and Best Practices for Effective Leadership

Hasan Ahmad · Asian Journal of Economics, Business and Accounting · 2026

Effective Leadership is an important factor in organizational productivity, performance and requires both strategic decision-making, influence, and interpersonal skills. This is a report on the basics of leadership that discusses dynamic power, leadership styles, communication, m...

Open access Research Article 10.9734/ajeba/2026/v26i12142

Effect of Financial Technology on Financial Inclusion in Ethiopia: A Systematic Review

Dilgasa Bedada Gonfa · Asian Journal of Economics, Business and Accounting · 2026

This systematic review examines the impact of financial technology innovations on financial inclusion in Ethiopia, using the Technology Acceptance Model and Diffusion of Innovation theory. It analyzes the role of digital financial services, such as internet banking, ATMs, and poi...

Open access Research Article 10.9734/ajeba/2026/v26i12143