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All published articles 2306

Relationship between Corporate Social Responsibility Performance and Systematic Risk—A Case Study of A-share Listed Chinese Companies

Chih-Yi Hsiao, Xue Lin, Ke-Ke Cen & Wan-Ping Zheng · Asian Journal of Economics, Business and Accounting · 2021

Taking the A-share listed companies in the 2018-2019 Environment, Social and Governance (ESG) rating by the China Alliance of Social Value Investment (CASVI) as samples, we analyze the impact of Corporate Social Responsibility (CSR) performance on the current systematic risk and...

Open access Research Article 10.9734/ajeba/2021/v21i930423

The Relationship between Corporate Governance Characteristics and Earnings Quality---Takes the IT Industry of China Listed Companies as a Sample

Chih-Yi Hsiao, Qing-Yuan Zhang, Hao-Nan Huang & Wei-Xun Xi · Asian Journal of Economics, Business and Accounting · 2021

Since the meeting of China Securities Regulatory Commission in 2020 once again emphasized the issue of earnings quality of corporate governance, this paper intends to study this issue from different perspectives. This study takes the IT industry of China's A-share listed companie...

Open access Research Article 10.9734/ajeba/2021/v21i930424

The Benefit of Microfinance Bank in Poverty Alleviation: A Case of Selected Micro, Small and Medium Enterprises in Anambra State

Ifeoma C. Nwakoby & Ogochukwu Okanya · Asian Journal of Economics, Business and Accounting · 2021

Poverty is an endemic problem that affects not just the individual or his or her immediate family, but the entire state, and eventually the nation. Poverty causes anger and hunger and this leads to violence in turn leads to reduction in economic growth and development. Through th...

Open access Research Article 10.9734/ajeba/2021/v21i930420

Assessing effects of Interest Rates Spread on Non-Performing Loans: A Case of Commercial Banks in Trans-Nzoia County, Kenya

Lewis Agwata, Peter Simotwo & Martin Onsiro Ronald · Asian Journal of Economics, Business and Accounting · 2021

In the spike of increasing occurrences of non-performing loans among commercial banks in Trans-Nzoia County, Kenya, interest rate spread should be given serious consideration through more empirical research.  This study therefore sought establish the relationship between the inte...

Open access Research Article 10.9734/ajeba/2021/v21i930419

The effect of Leverage and Profitability on Corporate Value with Dividend Policy as Moderating Variables (Manufacturing Companies in the Consumer Goods Industry which were Listed on the Indonesia Stock Exchange (Idx) for the Period 2016 – 2018)

Sely Megawati Wahyudi · Asian Journal of Economics, Business and Accounting · 2021

This study aims to examine and examine the effect of Leverage dan Profitability on Firm Value with dividend policy as moderating variables. The data used in this study are secondary in the form of financial statements of each sample company reported to the IDX from 2016-2018, sou...

Open access Research Article 10.9734/ajeba/2021/v21i930418

Electronic Banking and Growth of Deposit Money Banks Operations: Nigeria Experience

Victoria Ogochukwu Obi-Nwosu, Onyekachi Chibueze Onuoha & Nonso John Okoye · Asian Journal of Economics, Business and Accounting · 2021

The study examined the Nigeria experience of the influence of electronic banking on the growth of deposit money banks in Nigeria. The research design used for the study was the expost-facto research design. The data used in this study were obtained from the annual reports and sta...

Open access Research Article 10.9734/ajeba/2021/v21i830416

IFRS Adoption and Reporting Quality: An Assessment of User’s Perception in Nigeria

Aminu Abdullahi & Hadiza Ahmed Suleiman · Asian Journal of Economics, Business and Accounting · 2021

The study assessed the perception of financial statement users on the extent of reporting quality following IFRS adoption in Nigeria. A comparative approach was utilized, where users’ (investors)opinions on reporting quality between the Statement of Accounting Standards (SAS) reg...

Open access Research Article 10.9734/ajeba/2021/v21i930415

A Nexus between Capital Adequacy and Profitability in the Nigerian Deposit Money Banks

Aminu Abubakar · Asian Journal of Economics, Business and Accounting · 2021

This paper examines the impact of capital adequacy on corporate profitability of selected Deposit Money Banks (DMBs) listed on the Nigerian Exchange Limited (NGX Limited) from 2005 – 2014. The paper is carried out based on the historical panel data analysis. To achieve this objec...

Open access Research Article 10.9734/ajeba/2021/v21i830414

Prediction Bankruptcy of Retail Company: Based on Financial Ratios and Corporate Governance

Sri Purwaningsih · Asian Journal of Economics, Business and Accounting · 2021

Aims: The purpose of this study was to determine the effect of financial ratios and corporate governance on the dependent variable, namely financial distress. Financial distress is measured using the Altman Zscore approach in 1995. Study Design: The design used in this research i...

Open access Research Article 10.9734/ajeba/2021/v21i830413

Retracted: The effect of Relationship Network and Business Model Innovation on Start-up Performance in Vietnam

Nguyen Manh Thang · Asian Journal of Economics, Business and Accounting · 2021

Aims: It aims to build and verify the theoretical model among the network of relationships, business model innovation and start-up performance of start-up companies. Methodology: The study employed qualitative and quantitative methods of research in 550 start-up firms in Vietnam....

Open access Research Article 10.9734/ajeba/2021/v21i830412

Students' Perceptions of Online Learning and Teaching during COVID-19 pandemic: An Empirical Study in Selected University in Sri Lanka

Shamini Howshigan & Thevanes Nadesan · Asian Journal of Economics, Business and Accounting · 2021

The dramatic transition to online pedagogy in education, as a consequence of COVID19 has shownseveral inequalities and challenges and advantages in education. The epidemic of COVID-19 profoundly changed the global higher education system in 2020, and the crisis has accelerated in...

Open access Research Article 10.9734/ajeba/2021/v21i830411

The effect of Intellectual Capital and Debt Policy on Bankruptcy Predictions and Its Implications on Firm Value

Rieke Pernamasari & . Sugiyanto · Asian Journal of Economics, Business and Accounting · 2021

Aims: This study aims to examine the effect of intellectual capital and debt policy on bankruptcy predictions and its implications for firm value. Study design: The design used in this research is causal research. Causal research aims to determine the effect or also the relations...

Open access Research Article 10.9734/ajeba/2021/v21i830410

Assessment of Macroeconomics Determinants on Islamic Banking Profitability and Liquidity in United Arab Emirates and Tanzania

Omar Salim Ali · Asian Journal of Economics, Business and Accounting · 2021

Aims: This paper studies the determinants of Islamic banking profitability and liquidity in the United Arab Emirates (UAE) and Tanzania. It was comparative study. The study gives empirical comparisons between Islamic banks in United Arab Emirates (UAE) and Tanzania in their perfo...

Open access Research Article 10.9734/ajeba/2021/v21i830408