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All published articles 2306

Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

Chinedu Jonathan Ndubuisi, Onyekachi Louis Ezeokwelume & Ruth Onyinyechi Maduka · Asian Journal of Economics, Business and Accounting · 2020

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years i...

Open access Research Article 10.9734/ajeba/2020/v18i330283

The Effect of Profitability, Sales Growth and Dividend Policy on Stock Prices

Sri Purwaningsih · Asian Journal of Economics, Business and Accounting · 2020

Aims: This study aims to analyze the effect of profitability, sales growth and dividend policy on stock prices. Study Design: The research method used is quantitative research. Place and Duration of Study: This research sample is a manufacturing industry sub-sector manufacturing...

Open access Research Article 10.9734/ajeba/2020/v18i330284

Econometric Study of the Impact of Public and Private Investment on Economic Growth in Algeria during the Period (1970-2017)

Hadjoudj Abdallah & TchiKo Faouzi · Asian Journal of Economics, Business and Accounting · 2020

This article examines the impact of public and private investment on economic growth in Algeria covering the period from 1970 to 2017. By applying the Auto-Regressive Distributed Lag model (ARDL)-(bounds testing approach). The key findings of the study concluded that there is a l...

Open access Research Article 10.9734/ajeba/2020/v18i230282

The Role of Human Resource Information System on Operational Efficiency: Evidence from MNCs Operating in Bangladesh

Md Sajjad Hosain, Abu Hena Mohammad Manzurul Arefin & Md Altab Hossin · Asian Journal of Economics, Business and Accounting · 2020

The study made an attempt to reveal the role of human resource information system (HRIS) on the operational efficiency (OE) of selected multi-national corporations (MNCs) in Bangladesh. For due purpose, five components of HRIS (Job analysis, e-recruitment & selection, e-compe...

Open access Research Article 10.9734/ajeba/2020/v18i230279

Utilization of Tax Reliefs among Workers in Ghana: A Case Study of University Hospital, Legon

Freda Asantewaa Omane & Frederick Affum · Asian Journal of Economics, Business and Accounting · 2020

The study examined the reasons why public workers do not utilize Ghana’s tax relief scheme and its associated challenges with the University Hospital, Legon as the case study. The mixed method approach was adopted thus using both qualitative and quantitative method of collecting...

Open access Research Article 10.9734/ajeba/2020/v18i230277

Assessment of the Effectiveness of Internal Control Systems of Adamawa State Ministries, Departments and Agencies in Adamawa State, Nigeria

Ahmed Adamu Ishaku, Mohammed Mahmud Kakanda & Sagir Danladi · Asian Journal of Economics, Business and Accounting · 2020

Aim: This study examines the effectiveness of internal control systems (ICS) of Adamawa state Ministries, Departments and Agencies (MDAs). Study Design: Survey research design. Place and Duration of Study: Sample: Ministries, Departments and Agencies in Adamawa State in 2019. Met...

Open access Research Article 10.9734/ajeba/2020/v18i130276

Factors Affecting the Profitability Management of Indonesian State-Owned Enterprises: Cash Flow from Operating as a Moderating Variable

Syarifa Yunindiah Lestari, Etty Murwaningsari, Sekar Mayangsari & Vinola Herawaty · Asian Journal of Economics, Business and Accounting · 2020

This research aims to analyze the phenomena of the factors affecting the profitability management of state-owned enterprises. The purposive sampling method was used in data collection by selecting seven state-owned enterprises during the last eleven years and using multiple regre...

Open access Research Article 10.9734/ajeba/2020/v18i130275

Public Accounting Firm Switching: Empirical Study on Manufacturing Companies Listed in Indonesia Stock Exchange

Mukhtaruddin ., Yulia Saftiana & Tiara . · Asian Journal of Economics, Business and Accounting · 2020

Public Accounting Firm (PAF) switching in companies follows the regulation number 17/PMK.01/2008 article 3 of the Minister of Finance Republik Indonesia, which is in a period of 6 years or voluntarily. The purpose of this research is to analyze the effect of the size of PAF, fina...

Open access Research Article 10.9734/ajeba/2020/v18i130272

Leading for Innovation: A Case Study of Financial Services Organization in Sri Lanka

L. A. Pavithra Madhuwanthi · Asian Journal of Economics, Business and Accounting · 2020

Leadership is a crucial determinant of Innovative Work Behavior (IWB) of employees in an organization. Many researchers have found the linkage of the leadership and IWB in various industries, yet very little attention has been paid on the financial services sector, particularly i...

Open access Research Article 10.9734/ajeba/2020/v18i130271

The Influence of Credit Interest Rate and Credit Risk on Market Performance

Sely Megawati Wahyudi · Asian Journal of Economics, Business and Accounting · 2020

This study aims to analyze the effect of credit interest rates and credit risk on market performance. Non Performing Loans (NPL) reflect bank credit risk, where the higher the NPL level, the greater the credit risk borne by the financing party. Due to high NPLs, financing will be...

Open access Research Article 10.9734/ajeba/2020/v17i430269

Informal Sector’s Structural and Demographic Fundamentals against the Efficacy of Monetary Policy in Nigeria

Emeka Osuji & Stanley Emife Nwani · Asian Journal of Economics, Business and Accounting · 2020

The informal sector is globally significant because it accounts for much of the job placements, especially in the developing economies. About 99 per cent of the 37million enterprises in Nigeria are microenterprises, most of which are financially excluded. This study examined the...

Open access Research Article 10.9734/ajeba/2020/v18i130270

Profitability, Liquidity, Leverage Ratio Analysis of Internet Financial Reporting

Diah Iskandar & . Istianingsih · Asian Journal of Economics, Business and Accounting · 2020

This study examines the effect of Profitability, Liquidity, Leverage on Internet Financial Reporting and Company Size as Moderating variables. The population in this study were various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the pe...

Open access Research Article 10.9734/ajeba/2020/v17i430268

Effect of Foreign Direct Investment, Inflation, Real Exchange Rate and Transfer Payments on Trade Deficit in Kenya

Eric Oduor Ochieng, Destaings Nyongesa & Nelson Obange · Asian Journal of Economics, Business and Accounting · 2020

Across all the countries, the balance of trade has remained a key indicator of economic activities as it shows a country’s level of competitiveness in the world market. Economists are divided on whether a persistent trade deficit is good or bad for a developing country like Kenya...

Open access Research Article 10.9734/ajeba/2020/v17i430267