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All published articles 2306

Price Discovery and Dynamic Linkage between Crude Spot and Futures Market (Brent): A VECM Approach

S. Sathyanarayana & B. V. Pushpa · Asian Journal of Economics, Business and Accounting · 2026

This study examines the dynamic relationship between Brent crude oil spot and futures prices using a time-series econometric framework. Daily spot and futures price data from 31 March 2022 to 31 March 2026 are analysed to assess long-run equilibrium, short-run adjustment, informa...

Open access Research Article 10.9734/ajeba/2026/v26i92372

The Influence of Leadership and Apparatus Competence on Public Service Effectiveness: The Mediating Role of Apparatus Job Satisfaction in Hatuquessi Suco, Liquiçá Municipality, Timor-Leste

Rosario dos Santos, Dhani Ichsanuddin Nur & Hesty Prima Rini · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study aims to examine the influence of Suco Head leadership and apparatus competence on public service effectiveness, with apparatus job satisfaction as a mediating variable in Suco Hatuquessi, Município Liquiçá, Timor-Leste. Study Design: This study employed a quantit...

Open access Research Article 10.9734/ajeba/2026/v26i92367

Artificial Intelligence as a Tool for Reducing Errors in Financial Budget Preparation

Fadhel Allah Ahmed Abed · Asian Journal of Economics, Business and Accounting · 2026

Financial budget preparation remains vulnerable to errors arising from data extraction and mapping, spreadsheet manipulation, forecast assumptions, version control, judgemental adjustment and weak reconciliation. Artificial intelligence (AI) is increasingly proposed as a means of...

Open access Research Article 10.9734/ajeba/2026/v26i92368

Social Media Fatigue and Psychological Wellbeing: The Roles of Compulsive Use, Fear of Missing Out, Anxiety and Depression

S. Sathyanarayana & Bhoomi Gowda · Asian Journal of Economics, Business and Accounting · 2026

This study examined the relationships among compulsive social media use, fear of missing out, social media fatigue, anxiety, and depression among college students in Bengaluru. Primary data were collected using a structured questionnaire administered across 15 colleges. Of 1,045...

Open access Research Article 10.9734/ajeba/2026/v26i92370

The Impact of Blockchain Technology on Enhancing the Reliability of Financial Data

Ali Ahmed Mohammed · Asian Journal of Economics, Business and Accounting · 2026

The study aimed to investigate the perceived application of Blockchain technology among accountants, auditors, bankers, and other related professionals in Iraq and the statistical association between this perceived application and financial-information reliability, based on respo...

Open access Research Article 10.9734/ajeba/2026/v26i92365

The Impact of Digital Transformation on the Breadth of Outward Foreign Direct Investment in Manufacturing Enterprises: A Dual Perspective of Functional and Spatial Dimensions

Hai-song Liu, Peng Zhang, Qing-bin Wu, Run-sheng Wang & Yuan Huang · Asian Journal of Economics, Business and Accounting · 2026

Aims: Previous research predominantly measures OFDI breadth by host-country coverage and lacks a firm-level measure of the functional dimension. This study investigates the impact of digital transformation on the breadth of outward foreign direct investment (OFDI) in manufacturin...

Open access Research Article 10.9734/ajeba/2026/v26i92366

Challenges and Prospects of E-banking System for Persons with Visual Impairment in Oyo State, Nigeria

Rasheed Adekunle Abilu & Jamal Abioye ADIO · Asian Journal of Economics, Business and Accounting · 2026

This study investigated the challenges and prospects of e-banking systems for persons with visual impairment in Oyo State, Nigeria. The study aimed to identify the types of e-banking services commonly used, assess challenges faced, evaluate platform accessibility and user-friendl...

Open access Research Article 10.9734/ajeba/2026/v26i92364

Dynamic Connectedness between Economic Policy Uncertainty and Macroeconomic Performance in Nigeria: Evidence from a TVP-VAR Approach

Mutairu Oyewale Akintunde & Afolabi Ibikunle Joseph · Asian Journal of Economics, Business and Accounting · 2026

This study examines the time-varying interdependence and shock spillovers between Economic Policy Uncertainty (EPU) and key macroeconomic performance indicators in Nigeria. Specifically, it investigates the transmission of shocks among EPU, GDP growth, exchange rate, inflation, i...

Open access Research Article 10.9734/ajeba/2026/v26i92363

Effect of Grant Climate Financing on Financial Performance of Micro Small and Medium Enterprises in Arid-Semi Arid Regions of Kenya

Justus Mwandoe Mwakera, Abdallah Ibrahim Ali & Samuel Mwachiro Mwawasi · Asian Journal of Economics, Business and Accounting · 2026

Aims: Global climate finance is increasing, supporting green innovation among MSMEs and efforts to achieve carbon neutrality. Private-sector contributions have nearly tripled, and climate finance has reached USD 1.4 trillion; however, Africa received only 2.4% of these flows, lea...

Open access Research Article 10.9734/ajeba/2026/v26i82362

Effect of Concessional Climate Financing on Financial Performance of Micro Small and Medium Enterprises in Arid Semi Arid Regions of Kenya

Justus Mwandoe Mwakera, Abdallah Ibrahim Ali & Samuel Mwachiro Mwawasi · Asian Journal of Economics, Business and Accounting · 2026

Background: Climate finance was once a niche environmental concern, but it now plays a major role in global governance and diplomacy. MSMEs in emerging economies remain underfunded. Despite the global increase in climate funding, MSMEs in ASALs face ongoing financial insecurity a...

Open access Research Article 10.9734/ajeba/2026/v26i82361

Socio-Economic Profile and Economic Analysis of Paddy Cultivation: Evidence from Tamil Nadu, India

D. Arun Venkatesh & P. Natarajamurthy · Asian Journal of Economics, Business and Accounting · 2026

Paddy cultivation is a vital component of agriculture in Tamil Nadu, contributing significantly to food security, rural employment and farm income. Despite its importance, the sector continues to face challenges such as rising input costs, labour shortages, fragmented landholding...

Open access Research Article 10.9734/ajeba/2026/v26i82360

Digital Payments and Electronic Commerce in Transition: A Critical Review of Structural Shifts and Integration Pathways

Hayk Sargsyan A. & Ashot Mardoyan V. · Asian Journal of Economics, Business and Accounting · 2026

Retail payment systems and electronic commerce have converged over the past decade, yet the scholarly literature describing this convergence remains divided between an economics of payments concerned with instruments, rails and market structure, and a commerce literature concerne...

Open access Research Article 10.9734/ajeba/2026/v26i82359

The Impact of Bank Size on the Performance of Nigerian Deposit Money Banks

Obisesan, Oluwaseun Grace & Duru, James · Asian Journal of Economics, Business and Accounting · 2026

Bank size remains an important but unsettled determinant of bank performance, particularly in a financial system shaped by consolidation, digitalisation, and changing regulatory requirements. This study examined the impact of equity capital, bank size, loan assets, and deposit li...

Open access Research Article 10.9734/ajeba/2026/v26i82356

Environmental Intensity, Social Responsibility, and Governance as Drivers of Profitability in Listed Nigerian Manufacturing Firms

Vincent Olawale Bamidele, Kazeem Abiola Adetunji & Akinlolu Henry Adediran · Asian Journal of Economics, Business and Accounting · 2026

Manufacturing firms in Nigeria face increasing environmental and social pressures that may affect the efficiency with which corporate assets generate returns. This study examined the separate effects of environmental intensity, social responsibility, and corporate governance on p...

Open access Research Article 10.9734/ajeba/2026/v26i82357

Measuring Labour Underutilisation in India: Beyond the Headline Unemployment Rate

Ayushee Gautam & Gulshan Kumar · Asian Journal of Economics, Business and Accounting · 2026

Aims: The main aim of the study is to measure the extent of labour underutilisation in India using alternative labour market indicators defined by the International Labour Organization (ILO) in its Key Indicators of the Labour Market (KILM) series, and to test whether the headlin...

Open access Research Article 10.9734/ajeba/2026/v26i82358