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All published articles 2306

An Evaluation of Number of Shares Outstanding, Ownership Structure and Firm Size on the Controlling Effect of Dividend Policy on Shareholders Wealth Volatility of Some Selected Companies Listed on the Nigerian Exchange (NGX)

Adekunle Orelope Koleosho, Ishola Rufus Akintoye, Ayodeji Temitope Ajibade, Ayooluwa Olotu Ajayi-Owoeye & Peter Oludare Abe · Asian Journal of Economics, Business and Accounting · 2022

Shareholders wealth volatility has exhibited different patterns in different global exchange markets including the Nigerian exchange. Unravelling attempts of the possible causes of this volatility have been made, as well as how the aforementioned are mitigated. These attempts are...

Open access Research Article 10.9734/ajeba/2022/v22i730575

Strategic Leadership Practices on Organizational Performance: A Case Study of Kenya Ports Authority

Irene Kiptoo & Christine Jeptoo Sawe · Asian Journal of Economics, Business and Accounting · 2022

Organizations like Kenya Ports Authority were set up to achieve specific goals. For instance, one of the goals of the Kenya Ports Authority is to facilitate seaborne trade both for Kenya and other land-linked countries worldwide. This will lead to the improvement of Kenya's econo...

Open access Research Article 10.9734/ajeba/2022/v22i730576

Effect of Audit Committee Characteristics on Real Earnings Management through Abnormal Cash Flow

Auwalu Musa, Rohaida Abdul Latif & Jamaliah Abdul Majid · Asian Journal of Economics, Business and Accounting · 2022

Aims: The purpose of this study is to examine the effect of audit committee characteristics on real earnings management (REM) through abnormal cash flow from operations of listed companies in Nigeria. The study was conducted on non-financial listed companies in Nigeria for the pe...

Open access Research Article 10.9734/ajeba/2022/v22i630573

The Impact of Environment, Social, and Governance (ESG) Performance on the Change of Z-score before and after the COVID-19 – the Case of Chinese A-Share Manufacturing Industry Companies

Chih-Yi Hsiao, Qian Jiang, Lin-Yi Lian & You-Shen Wang · Asian Journal of Economics, Business and Accounting · 2022

Since the outbreak of the COVID-19, many companies around the world have fallen into financial difficulties to varying degrees due to various factors. But there are also a lot of companies that have taken on more corporate social responsibilities than usual during the epidemic. T...

Open access Research Article 10.9734/ajeba/2022/v22i630571

Smallholder Farmers’ Perceptions towards Agricultural Credit in Tanzania

Lazaro Athanas Mwonge & Alexis Naho · Asian Journal of Economics, Business and Accounting · 2022

Agricultural sector plays a pivotal role in the Tanzanian economy in such a way that it qualifies as the major trigger of sustainable and robust growth of the country’s economy. Though agriculture in Tanzania is largely under small scale, smallholder farmers earn little income an...

Open access Research Article 10.9734/ajeba/2022/v22i630572

The Impact of Behavior Biases on Investor Decision Making Regarding Financial Securities

Tamoor Ali Sidhu, Ali Zain, Ali Raza & Rehan Sajjad · Asian Journal of Economics, Business and Accounting · 2022

Investor’s irrationality is an inevitable truth that has been over and over highlighted by using researchers [1]. Consequently, this look at is any other effort to assess the role of behavioral biases in financial choice making in Pakistan stock alternate (PSX). A survey question...

Open access Research Article 10.9734/ajeba/2022/v22i630570

Electronic Payment System and Revenue Collection at Immigration Department Zanzibar

Thania P. Khamis, Amir K. Mwinyi, Adilu M. Salim & Hafidh A. Hafidh · Asian Journal of Economics, Business and Accounting · 2022

The study attempted to examine the contribution of electronic payment systems on revenue collection at Immigration department Tanzania- Zanzibar. It employed both primary and secondary data for analysis guided by questionnaires.  Regression analysis was applied to examine the imp...

Open access Research Article 10.9734/ajeba/2022/v22i630569

Probing Small and Medium Enterprise’ (SMEs) Uptake on Ecommerce in Camarines Sur, Philippines

Ma. Teresa B. Lirag · Asian Journal of Economics, Business and Accounting · 2022

A study was conducted to identify the extent of use of ecommerce in the product promotion of SMEs, determine the factors affecting the ecommerce uptake of SMEs and recommend strategies to enhance product promotion through ecommerce in Camarines Sur, Philippines. Ninety-six SMEs w...

Open access Research Article 10.9734/ajeba/2022/v22i630568

Employee Happiness Heals the Turnover Intention: A Study of the Machine Operators of a Leading Apparel Company in Sri Lanka

R. S. Weerarathna, W. S. D. Somawardana & W. A. P. D. Weerasinghe · Asian Journal of Economics, Business and Accounting · 2022

Happiness is a highly valued goal for most inhabitants as identified in most cultures. Feeling fulfilled is essential to social existence, and most people appear to be fairly content most of the time. A high rate of turnover among employees signals a major weakness in achieving o...

Open access Research Article 10.9734/ajeba/2022/v22i630567

The Impact of Corporate Social Responsibility on Employee Retention in an Apparel Industry in Puttalam District

L. M. A. Shamila · Asian Journal of Economics, Business and Accounting · 2022

The purpose of this study is to see how corporate social responsibility impacts on employee retention in an Apparel industry in Puttalam district. In recent years, the concept of corporate social responsibility (CSR) has gotten a lot of attention. It provides businesses with a va...

Open access Research Article 10.9734/ajeba/2022/v22i630566

Blue Economy Policy Model for the Small Island Developing States: The Case of Zanzibar

Semboja, Haji Hatibu Haji & Hafidh Ali Hafidh · Asian Journal of Economics, Business and Accounting · 2022

The sustainable development of world social economic actors, activities and sectors depends upon the nature and character of world’s oceans, seas and coastal areas – the largest ecosystem on the planet. The global blue economy policy objective articulated in form of the Sustainab...

Open access Research Article 10.9734/ajeba/2022/v22i530565

Microfinance Financial Strategies and Business Growth of Women Entrepreneurs in Gboko, Benue State Nigeria

Anoke Amechi Fabian & Ibrahim, Isyaku Okpanaki · Asian Journal of Economics, Business and Accounting · 2022

Aim: This study aims to determine the effect of microfinance financial strategies on business growth of women entrepreneurs in Gboko, Benue state, Nigeria. Study Design. The study adopted the survey research design to achieve the objective of the study since data are to be obtain...

Open access Research Article 10.9734/ajeba/2022/v22i530564

Application of Activity Based Costing System in Indonesia: A Bibliographic Study

Fitria Febriani, Tri Joko Prasetyo & Mega Metalia · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to analyze and map the development of research on the application of activity-based costing from several accredited journals in Indonesia from various aspects. Study Design: The method used in this research is the charting the field and analyzing the communi...

Open access Research Article 10.9734/ajeba/2022/v22i530562

The Impact of ESG Performance on Business Performance before and after the COVID-19-Taking the Chinese Listed Companies as a Sample

Chih-Yi Hsiao, Shi-Min Huang, Ying-Ying Kang & Yan-Xue Li · Asian Journal of Economics, Business and Accounting · 2022

Under the influence of the COVID-19 in 2020, almost all industries have been hit unprecedentedly. The overall economy is on a downward trend, making economic development a high degree of uncertainty. Therefore, this paper takes the Chinese A-share listed companies that have been...

Open access Research Article 10.9734/ajeba/2022/v22i530563

Mergers and Acquisitions: Their Impact on the Financial Performance on the Indonesian Banking Sector

Tari Kasumawati, Tri Joko Prasetyo & Mega Metalia · Asian Journal of Economics, Business and Accounting · 2022

Aims: To comparing and analyzing banking that have completed mergers and acquisitions in Indonesia from 2005 to 2020. Study design: This research using the quantitative descriptive method. Place and Duration of Study: Financial Services Authority, period 2005 to 2020. Methodology...

Open access Research Article 10.9734/ajeba/2022/v22i530559