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All published articles 2306

Impact of Crime on Economic Performance in Nigeria: An Autoregressive Distributed Lag Approach (1990- 2024)

G. I. Opara, J. O. Akamike, Onugha Chioma Chinenye & C. Ike Chigozie · Asian Journal of Economics, Business and Accounting · 2026

Crime and insecurity constitute persistent challenges to economic performance in Nigeria because they can disrupt productive activities, discourage investment, increase security-related expenditure, and weaken business confidence. At the same time, unemployment, inflation, and in...

Open access Research Article 10.9734/ajeba/2026/v26i102400

Factors Affecting Portfolio Diversification and Investment Return in India

Amar Kumar Chaudhary & Priyanka Kumari · Asian Journal of Economics, Business and Accounting · 2026

Portfolio diversification is an important investment strategy for managing risk and improving the balance between risk and return. However, investment decisions are influenced not only by market conditions and asset allocation but also by behavioural factors such as overconfidenc...

Open access Research Article 10.9734/ajeba/2026/v26i102401

Impact of Poverty on Economic Performance in Nigeria: Evidence from a Time Series Data (1990-2024)

A. A Igwemma, Onugha Chioma Chinenye, A. Mbadugha Onyebuchi & C. Ike Chigozie · Asian Journal of Economics, Business and Accounting · 2026

This study examined the impact of poverty on economic performance in Nigeria over the period 1990–2024. Specifically, the study investigated the effects of the poverty rate, human capital development, measured by the Human Development Index (HDI), the dependency ratio, and gross...

Open access Research Article 10.9734/ajeba/2026/v26i102402

Financial Knowledge and Investment Decision-making among Small and Medium Enterprises in Rombo District, Tanzania

Proverius Prosper, Theobald Kipilimba & Lechion Kimilike · Asian Journal of Economics, Business and Accounting · 2026

Background: Small and medium enterprises (SMEs) play an important role in employment creation, income generation and local economic development in Tanzania. Despite growing evidence on financial literacy and SME performance, limited empirical evidence exists on how specific dimen...

Open access Research Article 10.9734/ajeba/2026/v26i102399

From Devolution to Development: The Role of Fiscal Management Efficiency in Translating Fiscal Decentralization into County Economic Growth in Kenya

Samwel Kipchumba Koskey, Simeon Nganai & Thomas Agak · Asian Journal of Economics, Business and Accounting · 2026

Fiscal decentralisation has become an important governance reform for promoting local economic development by transferring fiscal responsibilities, resources, and decision-making authority to subnational governments. However, the developmental benefits of decentralisation depend...

Open access Research Article 10.9734/ajeba/2026/v26i102397

Impact of Economic Drivers on the Growth of East Africa Partner States: An Analysis of Export Growth, Employment, FDI and Trade Openness

Andrew Kibet, Matundura Erickson & Simeon Nganai · Asian Journal of Economics, Business and Accounting · 2026

Foreign direct investment is similarly positioned in the global growth literature as a potential catalyst for productivity and long-run growth because it can bring capital, managerial know-how, global market linkages, and technology spillovers. Trade openness provides the fourth...

Open access Research Article 10.9734/ajeba/2026/v26i102398

Petroleum Profit Tax Revenue and Economic Growth in Nigeria: Empirical Evidence, 2010–2023

Edeh Mark Bekweri, Ihedinma Godfrey Ikechukwu & Njoku Hyacynth Tochukwu · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study examined the contemporaneous relationship between Petroleum Profit Tax (PPT) revenue and economic growth in Nigeria over the period 2010–2023, while accounting for exchange-rate and inflation dynamics. Study Design: The study adopted an ex post facto annual time-...

Open access Research Article 10.9734/ajeba/2026/v26i102394

The Influence of Income and Lifestyle on Online Loan Usage Decisions with Financial Literacy as a Moderating Variable among the Millennial Generation in West Java Province

Shusanti · Asian Journal of Economics, Business and Accounting · 2026

Purpose: This study aims to examine the effects of Income and Lifestyle on Online Loan Usage Decisions among the Millennial Generation in West Java Province. Furthermore, this study investigates the moderating role of Financial Literacy in explaining the relationships between Inc...

Open access Research Article 10.9734/ajeba/2026/v26i102395

The Influence of Environmental Social Governance and ESG Disclosure on Company Value with Financial Performance as an Intervening Variable

Yuriestyo Tjatur Widodo, Wahidahwati & Lilis Ardini · Asian Journal of Economics, Business and Accounting · 2026

This study examines the effects of environmental, social, governance, and aggregate environmental, social, and governance (ESG) disclosure on financial performance and firm value, and evaluates the intervening role of financial performance among mining companies listed on the Ind...

Open access Research Article 10.9734/ajeba/2026/v26i102396

Real-Time Anomaly Detection in Distributed Financial Transaction Streams Using Machine Learning: From Statistical Detection to Operational Reliability

John Kwesi Erbynn, Doreen Appiah & Adwoa Agyeiwaa Ampomah-Britwum · Asian Journal of Economics, Business and Accounting · 2026

Financial transaction monitoring is increasingly expected to identify anomalous and potentially fraudulent activity while transactions are still operationally actionable. This requirement is more demanding than conventional offline classification because the detector is embedded...

Open access Research Article 10.9734/ajeba/2026/v26i102391

Environmental Quality and Health Status in Nigeria: A Quantitative Analysis Using the Load Capacity Factor Approach

R. Santos Alimi · Asian Journal of Economics, Business and Accounting · 2026

Background: Environmental sustainability is increasingly recognised as a critical determinant of public health, particularly in developing nations where ecological degradation and fragile healthcare systems converge. Objectives: This study investigates the long-run impact of the...

Open access Research Article 10.9734/ajeba/2026/v26i102392

Strengthening Financial Integrity in U.S. Public Health Systems: The Mediating Role of Governance and Organizational Readiness in Analytics- and Machine Learning-Enabled Audit Optimization

Emmanuel Okyem Afriyie, Godson Teye Apaflo & Yeboah Mary Magdalene · Asian Journal of Economics, Business and Accounting · 2026

U.S. public health financing systems, particularly Medicare and Medicaid, continue to face substantial improper-payment and fraud risks. Analytics and machine learning offer expanded detection coverage, more focused investigative targeting, and opportunities for earlier intervent...

Open access Research Article 10.9734/ajeba/2026/v26i102393

The Effect of Fear of Missing Out (FOMO), Financial Self-efficacy, and Risk Tolerance on Stock Investment Decisions with Investment Intention as a Mediating Variable

Indra Bashuni Wijaya · Asian Journal of Economics, Business and Accounting · 2026

Purpose: This study aims to examine the effects of Fear of Missing Out (FOMO), Financial Self-Efficacy, and Risk Tolerance on Stock Investment Decision among individual stock investors in Indonesia. Furthermore, this study investigates the mediating role of Investment Intention i...

Open access Research Article 10.9734/ajeba/2026/v26i102390

Effects of Human Capital Development on Economic Growth in Sub-Saharan Africa

Charles O. Manasseh, Chine Sp Logan, Nkechi C. Nkwonta & Kenechukwu K. Ede · Asian Journal of Economics, Business and Accounting · 2026

This study examines the effect of human capital development on economic growth in Sub-Saharan Africa using annual panel data for the period 1990–2021. Human capital development is represented primarily by the Human Development Index, while real gross domestic product is used as t...

Open access Research Article 10.9734/ajeba/2026/v26i92388

Evaluating the Determinants and Organizational Outcomes of Information Technology Adoption in Financial Reporting and Operations: Evidence from a Quantitative Study

Abass Sagoe Alhassan & Salami Abdul Mohammed · Asian Journal of Economics, Business and Accounting · 2026

The integration of information technology (IT) into financial reporting has transformed the landscape of organisational operations, yet its adoption remains uneven across sectors, particularly in emerging economies. This study investigates the determinants and outcomes of IT adop...

Open access Research Article 10.9734/ajeba/2026/v26i92389