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All published articles 2306

The Impact of International Financial Reporting Standards (IFRS) Adoption on Financial Reporting Quality of Listed Companies in Malawi

Sheron Ndhlovu · Asian Journal of Economics, Business and Accounting · 2025

Aims: Financial reporting quality has been central to maintaining market confidence and efficiency. High-quality financial reporting has been attributed to fostering investor and stakeholder trust, benefiting organizations and the capital market. Different factors have been ident...

Open access Research Article 10.9734/ajeba/2025/v25i112071

Legitimacy, Efficiency and Uncertainty: Decoding the Financial Consequences of Common Prosperity on Digital Firms

Lili Qiao & Jiafan Sun · Asian Journal of Economics, Business and Accounting · 2025

This study decodes the financial implications of China's common prosperity initiatives for digital firms through the integrated lenses of legitimacy theory, resource-based theory, and institutional theory. Using a panel dataset of 5,170 firm-year observations from 2011 to 2022, w...

Open access Research Article 10.9734/ajeba/2025/v25i112067

Influences of Credit Risk Management on Financial Resilience of SMEs in Ghana

Alhassan Abass Sagoe & Anthony Kwesi Ashun · Asian Journal of Economics, Business and Accounting · 2025

The study highlights that SMEs in Ghana are particularly vulnerable to financial and credit risks due to customer breaches and their own inability to comply with financial obligations. In particular, the risks of liquidity and market did not prevail among SMEs in Ghana. The posit...

Open access Research Article 10.9734/ajeba/2025/v25i112068

Official Development Assistance and Poverty Dynamics in Ecowas Countries: A Dynamic Panel Data Approach

Gbidum Sunday Tote, Mamman Suleiman & Taslim Ganiyu Olalekan · Asian Journal of Economics, Business and Accounting · 2025

This paper examines the effect of Official Development Assistance (ODA) on poverty dynamic in ECOWAS countries from 2000 to 2024. Using an ex post facto research design and secondary panel data, the study applies the dynamic panel Generalized Method of Moments (GMM) estimator to...

Open access Research Article 10.9734/ajeba/2025/v25i112065

Assessing the Impact of FDI and Its Nexus on Domestic Investment in Ghana

Isaac Ampofi, Alex Emmanuel Nti & Dennis Kankam Danquah · Asian Journal of Economics, Business and Accounting · 2025

Aims: To examine the effect of Foreign Direct Investment (FDI) on domestic investment in Ghana Study Design:  Both Quantitative and Qualitative Study. Place and Duration of Study: The Department of Mathematical Sciences at University of Mines and Technology, Ghana, between Januar...

Open access Research Article 10.9734/ajeba/2025/v25i112064

Exploring the Quality of Work Life and Employee Loyalty in a Pulp and Paper Company: A Qualitative Study at PT. Tanjungenim Lestari

Muhammad Raja Ghinan Nafsi & Jaya Addin Linando · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to identify factors influencing job satisfaction, analyze management policies in improving the quality of work life, and understand employee perceptions of welfare programs and their impact on loyalty at PT: Tanjungenim Lestari, a pulp and paper company comm...

Open access Research Article 10.9734/ajeba/2025/v25i112063

Evaluation of Digital Transformation Strategies in the Real Estate Sector of the United Kingdom

Esther Omolade Soyode, Zainab Olayemisi Afolabi & Matthew Diyaolu · Asian Journal of Economics, Business and Accounting · 2025

The traditional UK real estate industry is undergoing a significant digital transformation driven by innovations such as artificial intelligence, machine learning, blockchain, and virtual reality. This digital shift has enhanced operational efficiency, transparency, and customer...

Open access Research Article 10.9734/ajeba/2025/v25i112061

Determinants of Stock Market Financial Performance among Listed Firms in Tanzania

Nassor Issa Ali · Asian Journal of Economics, Business and Accounting · 2025

Aims: Study examined the determinants of stock market financial performance in Tanzania in a case of 28 listed firms’ panel data. The general objective of study was to examine determinants of stock market financial performance in Tanzania in a case of 28 listed firms Study employ...

Open access Research Article 10.9734/ajeba/2025/v25i112062

Entrepreneurial Agility as a Moderator Between E-Business Model Innovation and Competitive Advantage: Evidence from the Hypermarket Industry in Port-Harcourt, Nigeria

Osarosee, Ekhator Osagie, Laoye, Adedipupo David & Olisa, Francis Emeka · Asian Journal of Economics, Business and Accounting · 2025

This research examine entrepreneurial agility as a moderator between e-business model innovation and competitive advantage: Evidence from the hypermarket industry in port-Harcourt, using a cross-sectional survey. Five hundred and sixty-four (564) workers were taken from 25 hyperm...

Open access Research Article 10.9734/ajeba/2025/v25i112060

Exploring Startup India's Contribution to the Growth of India's Startup Ecosystem

Suman Kumari & Ram Milan · Asian Journal of Economics, Business and Accounting · 2025

India's economy, one of the fastest-growing globally, relies heavily on its startup ecosystem. The Indian government recognised the importance of entrepreneurship and made efforts to establish an entrepreneurial ecosystem that fosters inclusive growth. These efforts aim to create...

Open access Research Article 10.9734/ajeba/2025/v25i112054

Risk Management, Corporate Scandals and Reforms: Case Study Approach

Md. Anwarul Kabir & Shafaitun Nahar · Asian Journal of Economics, Business and Accounting · 2025

Problem: In today’s unstable global business environment, the significance of risk management has increased due to corporate failures and crises, raising concerns among investors and regulators. Now, effective risk management is essential for long-term sustainability and success....

Open access Research Article 10.9734/ajeba/2025/v25i112055

Effect of Air Pollution Control Investments on Financial Performance of Small Scale Agricultural Firms in Nigeria

Sunday, David, Ekwunife, Ebele Noel & Okechukwu, Eucharia Azuka · Asian Journal of Economics, Business and Accounting · 2025

The study examined the effect of air pollution control investments on financial performance of small scale agricultural firms in Nigeria. The specific objective was to ascertain the extent to which investment in air pollution control equipment and investment in air pollution cont...

Open access Research Article 10.9734/ajeba/2025/v25i112056

Effect of Technological Readiness in Detection and Prevention of Fraud among Registered Commercial Banks in Kenya

Doris Bundotich, Daniel Kirui & Kenneth Langat · Asian Journal of Economics, Business and Accounting · 2025

Purpose: This paper empirically investigates the effect of technology readiness, specifically technological optimism, technological innovativeness, technological discomfort, and technological insecurity on fraud detection and prevention (FDP) among registered commercial banks in...

Open access Research Article 10.9734/ajeba/2025/v25i112057

Environmental Disclosures and Share Prices of Listed Consumer Goods Firms in Nigeria

Sunday, David, Muojekwu Hilary Onyebuchi & Ozobialu, Ezimma Doris · Asian Journal of Economics, Business and Accounting · 2025

The study examined the effect of environmental factors disclosure on share prices of listed consumer goods in Nigeria. Specifically, the study determined the extent to which pollution control disclosure and environmental remediation disclosure affect the share prices of listed co...

Open access Research Article 10.9734/ajeba/2025/v25i112058