Reflecting the influence of intellectual capital and intangible assets, the change from the industrial to the knowledge economy has resulted in a boom in company market value. Conventional financial measures are inadequate in reflecting the actual worth of these assets. The compl...
Open access
Research Article10.9734/ajeba/2025/v25i51825
Nigeria has a very high population, and this high population is accompanied by increase in demand for cement but despite the comparative advantage we have in the production of cement we still have traces of cement importation in Nigeria. Thus, this paper investigated the impact o...
Open access
Research Article10.9734/ajeba/2025/v25i51826
The uniqueness of Nigeria’s business environment has not allowed firms to holistically incorporate all these components in achieving financial and operational performance. Knowing fully well that Nigeria has a wide and multidimensional business spread. This study examines into th...
Open access
Research Article10.9734/ajeba/2025/v25i51827
The gig economy, characterized by short-term, flexible jobs facilitated by digital platforms, has rapidly transformed labor markets worldwide. While this shift offers workers greater autonomy and access to diverse income opportunities, it also raises concerns about job security,...
Open access
Research Article10.9734/ajeba/2025/v25i51819
One-third of India’s horticultural produce, in terms of fruits and vegetables, gets wasted every year. This is mainly because of the poor facilities of cold storage. There are also wide fluctuations in the pricing of agricultural products, mainly onions and potatoes. The entire e...
Open access
Research Article10.9734/ajeba/2025/v25i51820
The Ministry of Micro, Small and Medium Enterprises (MSME) in India governs and supports the growth of small businesses and rural industries through its four statutory bodies. The Khadi and Village Industries Commission (KVIC) promotes and develops khadi and village industries, f...
Open access
Research Article10.9734/ajeba/2025/v25i51821
Political stability in a country can have an impact on state-owned companies because state-owned companies are often used as cash cows by politicians, which can cause financial distress in state-owned companies. Financial difficulties or financial distress in companies can be inf...
Open access
Research Article10.9734/ajeba/2025/v25i51822
This research investigates the customs clearance procedure for containerized cargo at the Port of Kribi, Cameroon, using a quantitative explanatory approach to determine delay factors, evaluate their socio-economic consequences, and recommend policy-sensitive changes. Data collec...
Open access
Research Article10.9734/ajeba/2025/v25i51823
In Kerala, major chunk of state income obtained through migration and remittance. Remittance received by the state has manyfold socio-economic consequences. This paper verifies trends and patterns of remittance in Kerala by using Kerala Migration Survey (KMS) as prime data source...
Open access
Research Article10.9734/ajeba/2025/v25i51824
The tea plant is an evergreen shrub or tree which produces shoots which can be harvested through guided pruning to maintain a plucking table. The leaf buds and the internodes of the plant are also plucked along with the leaves which are then processed and cured by various methods...
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Research Article10.9734/ajeba/2025/v25i51817
This study investigated the relationship between the characteristics of audit committees and financial performance of Nigerian manufacturing firms. Data was gathered from the annual financial statements of the chosen manufacturing enterprises and statistics from the Nigerian Exch...
Open access
Research Article10.9734/ajeba/2025/v25i51818
Southeast Asia is entering the digital decade, where the digital economy is growing rapidly due to shifts in consumer and business behavior, with an estimated impact on the internet economy reaching US$1 trillion by 2030. E-commerce is one form of representation of the digitaliza...
Open access
Research Article10.9734/ajeba/2025/v25i51814
This article examines the intersection of financial management in tourist attractions and the impact of Virtual Reality Technology (VRT) on tourism experiences within the context of the Belt and Road Initiative (BRI), a global development strategy fostering cross-border infrastru...
Open access
Research Article10.9734/ajeba/2025/v25i51815
Effective tax collection is one of the most important problems facing governments and the cornerstone of a fair tax system. It is essential to prevent the loss of uncollected tax revenues due to non-compliance resulting from tax avoidance and evasion practices. The research aims...
Open access
Research Article10.9734/ajeba/2025/v25i51816
When preparing financial reports in government entities, they are always in the traditional format that lacks transparency without highlighting what international bodies are exposed to. Therefore, this paper sheds light on the IPSAS1 standard and how to benefit from it in prepari...
Open access
Research Article10.9734/ajeba/2025/v25i51813