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Budget Management Strategies for Growing Nigeria Out of Debt: An Evaluation of the Rising Debt Profile

ABUBAKAR MODIBBO · Asian Journal of Economics, Business and Accounting · 2025

Nigeria has been struggling to get out of its debt burden since the beginning of the new millennium using different budget management strategies. However, a deficit budget has been recurring with a huge debt liability to the government, which reduces the stock of reserves of the...

Open access Research Article 10.9734/ajeba/2025/v25i61843

Foreign Direct Investment Influenced by Macroeconomic Variables in Nigeria

Akinleye Gideon Tayo & Adeyemi Olusola Success · Asian Journal of Economics, Business and Accounting · 2025

This study examines FDI in Nigeria and macroeconomic issues. This study expands on previous research by using short- and long-term analytical methods to show how macroeconomic factors impact FDI in Nigeria. This study used macroeconomic data to examine Nigerian FDI inflows and ou...

Open access Research Article 10.9734/ajeba/2025/v25i61844

Exploring the Nexus among Board Gender Diversity, Women Empowerment, and Social Welfare: Evidence from India

Vishal Patel, Kumar Aditya, Anup Kumar Roy, Hemkiran Sahu & Aishwarya Singh · Asian Journal of Economics, Business and Accounting · 2025

The theory and existing literature suggest multiple advantages of gender diverse boards including active engagement of women directors towards social welfare. Yet, the representation of women directors in the board is not significant. Hence, the purpose of the study is to examine...

Open access Research Article 10.9734/ajeba/2025/v25i61841

Board Attributes and Effectiveness of Quality of Consolidated Financial Statements: A Critical Analysis of Selected Nigerian Companies

APALOWOWA Olusola Daniel & AKINDEHIN Jumoke Yinka · Asian Journal of Economics, Business and Accounting · 2025

The study examined the effectiveness of the quality of consolidated financial statements and assess the influence of board attributes in enhancing financial reporting quality in Nigeria. The research employed a mixed-method survey strategy in data collection. Data were collected...

Open access Research Article 10.9734/ajeba/2025/v25i61839

The Effect of CEO Overconfidence on Corporate ESG Performance: An Empirical Study of Chinese A Share Listed Companies

AHMED ABDELWAHAB, YAN CHEN, YASSER ABDELWAHAB & Mohammed Azam · Asian Journal of Economics, Business and Accounting · 2025

Environmental, social, and governance (ESG) has become a prominent focus in recent research. While existing studies emphasise the roles of corporate values, managerial traits, and shareholder preferences, the impact of CEO psychological biases, particularly overconfidence, on ESG...

Open access Research Article 10.9734/ajeba/2025/v25i61840

Attributes Influencing the Consumers' Perception in the Purchase of De Prima Apartment

April Liana Manullang, Melinda Siregar, Wenny Putri Mei Waruwu, Juandy & Adika Fajar · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to understand consumers' perceptions of the three main factors that influence apartment purchase decisions, namely location, price, and lifestyle, with a focus on De Prima Apartment as the object of study. These three factors are believed to influence each o...

Open access Research Article 10.9734/ajeba/2025/v25i61838

Financial Inclusion and Economic Development: An Approach towards Global Perspective

Trupti G Appugol & Basavaraj M Naik · Asian Journal of Economics, Business and Accounting · 2025

Financial inclusion has emerged as a crucial driver of economic growth and development across the globe. By providing individuals and businesses access to affordable financial services, financial inclusion fosters economic stability, reduces poverty, and promotes inclusive growth...

Open access Research Article 10.9734/ajeba/2025/v25i61835

The Influence of Development and Management Strategies on Employee Performance at the North Sumatra Governor's Office

Rosnidar Harefa, Melinda Siregar, Ayu Puspita, Owen Russel Ko & Hasrita Lubis · Asian Journal of Economics, Business and Accounting · 2025

Aims: Employee performance is an important factor in improving the effectiveness of public services in the government environment. However, there are still obstacles in implementing human resource development strategies and management that have an optimal impact on employee perfo...

Open access Research Article 10.9734/ajeba/2025/v25i61836

The Role of Forensic Accounting in Investigating Environmental Fraud on Corporate Financial Reporting Quality in Nigeria

ALI-MOMOH Betty Oluwayemisi., DADA Olabisi Augustine, OLAIYA Felix Ojo., AJAYI Dupe Eunice., OJO Isaac Ayodele., OSO Opeyemi John. & LONGE Kehinde Tosin. · Asian Journal of Economics, Business and Accounting · 2025

This study examines the forensically strategic role of forensic accounting in combating environmental fraud and enhancing quality corporate financial reporting. By employing a systematic survey of 30 purposively chosen professional accountants in Afe Babalola University Ado Ekiti...

Open access Research Article 10.9734/ajeba/2025/v25i61837

Unpacking the Relationship between Foreign Direct Investment, Public Borrowing and Economic Development in Nigeria: New Insights and Policy Implications

Uche Okoro Orji & Akobundu, Chibueze Emeka · Asian Journal of Economics, Business and Accounting · 2025

This study investigates the intricate relationships between foreign direct investment (FDI), public borrowing, and economic development in Nigeria. Using a combination of econometric techniques and time-series data spanning from 1981 to 2023, we examine the impact of FDI and publ...

Open access Research Article 10.9734/ajeba/2025/v25i61832

Traditional HRM to Green HRM: The Path for Transformative Sustainability Practices

Rohit Kumar Sahu & Utkarsh Kumar · Asian Journal of Economics, Business and Accounting · 2025

Aim: The present study aiemd to understand difference between traditional Human Resource Management Practice and Green Human Resource Management Practices. In this paper Meaning, importance and barriers of Green Human Resource Management Practices are discussed. This paper also f...

Open access Research Article 10.9734/ajeba/2025/v25i61833

Driven to Return and Recommend: The Role of Motivation and Satisfaction in Shaping Tourist Future Intentions

Dea Fitria Ningsih & Istyakara Muslichah · Asian Journal of Economics, Business and Accounting · 2025

This study aims to analyze the influence of push motivation and pull motivation on overall tourist satisfaction and their impact on the desire to recommend and the intention to revisit tourist destinations in Bali, especially those located outside the Badung area. A quantitative...

Open access Research Article 10.9734/ajeba/2025/v25i61834

Impact of Venture Capital Finance on Small and Medium Scale Enterprises in Nigeria

Akinleye Gideon Tayo & Adedeji Oluwakemi Eyitayo · Asian Journal of Economics, Business and Accounting · 2025

This study examined the effect of venture capital investment on SMEs in Ekiti State. The study employed small and medium-sized firms as the dependent variable and long-term investors, investment banks, and financial institutions as the independent factors.    Using a stratified s...

Open access Research Article 10.9734/ajeba/2025/v25i61831

Influence of Tax Compliance Cost and Tax Incentives on Financial Performance of Manufacturing Industries

Odey, Clement Afo, Joshua Samson Salasi & Rajunor Sam Bassey · Asian Journal of Economics, Business and Accounting · 2025

This study examines the influence of tax compliance costs and tax incentives on the financial performance of manufacturing industries. Descriptive survey research design was used in carrying out this study, with total population of 947 Managers and Accountant of manufacturing ind...

Open access Research Article 10.9734/ajeba/2025/v25i51828

The Impact of Social Media Influencer Attributes on Consumer Well Being and Purchase Intention: A TikTok Case Study

Septa Iga Suwarni & Albari · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to analyze the influence of argument quality, source credibility, and kindness on consumer well-being and purchase intention of influencer Tasya Farasya's followers on the TikTok application. Background: In social media, the term influencer is known and refe...

Open access Research Article 10.9734/ajeba/2025/v25i51829