This study investigates how managerial motives—including ethical attitude beliefs and perceived stakeholder pressure—influence real earnings management (REM) among Taiwanese listed and OTC firms. Using matched survey–archival data from 265 firms and 1,590 firm-year observations (...
Open access
Research Article10.9734/ajeba/2026/v26i12146
Aims: This study aims to identify a modelling framework for productive creative villages in Malang City, analyse the economic behavioural factors influencing community participation decisions, and formulate strategic recommendations based on Behavioural Economics to enhance local...
Open access
Research Article10.9734/ajeba/2026/v26i12144
Aims: This study was conducted to determine the meaning of cash flow management for female micro entrepreneurs. This study used a qualitative approach with a case study method. The study was conducted to determine how female micro entrepreneurs manage cash flow and explore the me...
Open access
Research Article10.9734/ajeba/2026/v26i12141
Effective Leadership is an important factor in organizational productivity, performance and requires both strategic decision-making, influence, and interpersonal skills. This is a report on the basics of leadership that discusses dynamic power, leadership styles, communication, m...
Open access
Research Article10.9734/ajeba/2026/v26i12142
This systematic review examines the impact of financial technology innovations on financial inclusion in Ethiopia, using the Technology Acceptance Model and Diffusion of Innovation theory. It analyzes the role of digital financial services, such as internet banking, ATMs, and poi...
Open access
Research Article10.9734/ajeba/2026/v26i12143
Aims: To evaluate the influence mechanism of Global E-commerce (GEC) on India’s electronic product export trade and identify strategic policy recommendations to achieve the national target of USD 1 trillion in merchandise exports by 2030. Study Design: This study employs a qual...
Open access
Research Article10.9734/ajeba/2026/v26i12139
The construction of laboratories is increasingly constrained by the need to deliver safe, compliant facilities rapidly, while also meeting decarbonisation and performance expectations. This scoping review maps peer-reviewed evidence on the acceleration of laboratories and laborat...
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Research Article10.9734/ajeba/2026/v26i12140
Financial inclusion and digital infrastructure are widely recognized as key drivers of economic growth, particularly in developing economies like Ghana. Despite significant advancements in digital infrastructure such as mobile money platform and digital financial services, financ...
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Research Article10.9734/ajeba/2026/v26i12138
Bella Isen, Fausiyat Olawepo Moyosore, Temiloluwa Paul Adetola, Adesewa Kofoworola Lawal, Mercy Amuna, Prince Yeboah Ntim & Richard Asamoah Kwarteng·Asian Journal of Economics, Business and Accounting·2026
The fast development of e-commerce has made competition stiffer and made the necessity of knowing customer behaviour stronger in digital touchpoints. This has led to customer analytics becoming one of the most important capabilities of maximizing sales funnel conversion and custo...
Open access
Research Article10.9734/ajeba/2026/v26i12136
Application of a strategic approach in managing people in an organization has been touted as acritical component in improving organizational performance. Although the relationship between Strategic Human Resource Management (SHRM) and performance is well established in private se...
Open access
Research Article10.9734/ajeba/2026/v26i12137
This research presents a comprehensive comparative analysis of five leading Indian Public Sector Banks: SBI, PNB, BOB, IOB, and UB, covering the period from 2019 to 2024. It utilizes the CAMELS framework and employs statistical tools such as ANOVA and Bonferroni post-hoc tests to...
Open access
Research Article10.9734/ajeba/2026/v26i12135
Aims: This study examines the effect of individual characteristics on lecturer performance through individual ambidexterity, with a focus on lecturers at Private Higher Education Institutions under LLDIKTI Region II, Indonesia. Study Design: Quantitative explanatory research with...
Open access
Research Article10.9734/ajeba/2026/v26i12132
This study evaluates the impact of major policy reforms that deregulated Zimbabwe’s oil industry, with particular emphasis on their implications for rural development in Mudzi Rural District, Mashonaland East Province. The research examines how liberalising the importation, distr...
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Research Article10.9734/ajeba/2026/v26i12133
Newly built national highways in Kerala were intended to catalyse regional economic development by reducing transport costs, improving market connectivity, and strengthening supply chains. However, recurrent structural failures and rapid asset degradation have substantially weake...
Open access
Research Article10.9734/ajeba/2026/v26i12134
Zimbabwe’s oil industry continues to face long-standing, deep rooted and multifaceted challenges despite the adoption of a deregulation policy in 2003. Persistent foreign currency shortages, regulatory volatility, weak infrastructure, high supply chain costs, and inadequate inves...
Open access
Research Article10.9734/ajeba/2026/v26i12129