This study examines the moderating effect of firm size on the relationship between leverage and deferred tax assets among listed manufacturing firms in Sub-Saharan Africa. Drawing on Positive Accounting Theory, Agency Theory, and the Resource-Based View, the study investigates ho...
Open access
Research Article10.9734/ajeba/2025/v25i112038
The main purpose of this research paper is to explore the varied approaches provided to researchers for the examination of correlation coefficients in a range of types of data and research contexts. Through the use of desk research, this essay rigorously delves into both parametr...
Open access
Research Article10.9734/ajeba/2025/v25i112039
This study investigates the impact of tax policies on the growth of Micro and Small Enterprises (MSEs) in Iringa Municipality, Tanzania. MSEs are critical for economic development, yet they face significant challenges, particularly regarding taxation. Despite existing literature...
Open access
Research Article10.9734/ajeba/2025/v25i112040
This study aims to analyze the influence of profitability and stock returns on stock price valuation with dividend policy as a moderation variable. Profitability indicators are measured through the ratio of earnings to assets, stock returns are measured from the annual rate of re...
Open access
Research Article10.9734/ajeba/2025/v25i112035
Purpose: Based on the general assumptions of the resource-based view and the organization knowledge conversion theory, the study assessed the interactions of innovation capability, knowledge retention, and learning & growth focusing on five Deposit Money Banks (DMBs) in Oyo S...
Open access
Research Article10.9734/ajeba/2025/v25i112033
Aims: The present study examines the socioeconomic characteristics, savings behavior, determinants, and constraints to savings among Bank of Agriculture loan beneficiaries in South East Nigeria. Study Design: Descriptive and econometric analysis using cross-sectional survey data....
Open access
Research Article10.9734/ajeba/2025/v25i112034
Taxation is a critical tool for domestic revenue mobilization, particularly in developing countries where funding for public services, infrastructure, and development initiatives is essential. Small and Medium Enterprises (SMEs) play a vital role in economic development, contribu...
Open access
Research Article10.9734/ajeba/2025/v25i102029
This study examines the influence of digital trust and Artificial Intelligence (AI) literacy on the sustainability of micro, small, and medium-sized enterprises (MSMEs), with innovation capability serving as a mediating variable. As key drivers of Indonesia’s economy, MSMEs conti...
Open access
Research Article10.9734/ajeba/2025/v25i102030
The rapid digital transformation of the banking sector has expanded financial inclusion and efficiency but also exposed consumers to rising risks of cybercrime. In Sri Lanka, digital banking platforms such as Sampath Vishwa, PeoPay, and mobile wallets are widely adopted, yet cybe...
Open access
Research Article10.9734/ajeba/2025/v25i112031
This study quantitatively assessed how financial innovation and inclusion affect Nigeria's economic growth between 2014 and 2023. Using time-series data from the 2023 Central Bank of Nigeria (CBN) Statistical Bulletin and the World Development Indicator, the research applied the...
Open access
Research Article10.9734/ajeba/2025/v25i112032