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All published articles 2306

Evaluating the Effectiveness of Artificial Intelligence in Talent Management: Evidence from Multinational Fast-moving Consumer Goods Companies

Igboko Omeaku Princewill · Asian Journal of Economics, Business and Accounting · 2026

Artificial Intelligence (AI) is increasingly transforming talent management by enhancing recruitment, employee development, workforce planning, and organisational decision-making. However, empirical evidence on its effectiveness within multinational Fast-Moving Consumer Goods (FM...

Open access Research Article 10.9734/ajeba/2026/v26i82352

Digital Marketing Strategies and Services of Public Sector Banks: A Case Study

Parelli Srinivas & P. Varalaxmi · Asian Journal of Economics, Business and Accounting · 2026

The adoption of modern technologies has taken centre stage in the banking industry. It enables banks to strengthen customer interaction, enhance brand visibility, and deliver superior services in a highly competitive environment. The current research paper entitled “Digital Marke...

Open access Research Article 10.9734/ajeba/2026/v26i82353

GST 2.0 Reforms and Women-led Enterprises: Assessing Business Performance and Economic Inclusion in Telangana, India

Adevally Soujanya · Asian Journal of Economics, Business and Accounting · 2026

The Goods and Services Tax (GST) 2.0 reforms aim to strengthen India's tax administration by promoting compliance, transparency, and economic inclusion. This study examines the impact of GST 2.0 reforms on business performance and economic inclusion among women-led enterprises in...

Open access Research Article 10.9734/ajeba/2026/v26i82354

Beyond Indigenous Environmental Knowledge: Rethinking Environmental Reorientation for a Green Port Harcourt, Nigeria

Christiana Onuabuchi Lucky-Kormene, Okocha, Belemenanya Friday, Njoku, Maurice Nnadozie & Okocha, Nkasiobi Otuonye · Asian Journal of Economics, Business and Accounting · 2026

Rapid urbanisation and industrialisation in Port Harcourt have intensified concerns about whether environmental practices brought from residents’ places of origin are compatible with urban sustainability. This study examined the relationships between indigenous environmental prac...

Open access Research Article 10.9734/ajeba/2026/v26i82355

Institutional Decoupling and the Economics of Financial Reporting: Evidence from Nigeria's Pharmaceutical Sector

Endurance Sani Aferokhe, Joan Onyinyechi Njoku, James Apemiye & Chigozie Kennedy Uzoh · Asian Journal of Economics, Business and Accounting · 2026

This study investigates whether corporate governance mechanisms constrain earnings management among listed pharmaceutical firms in Nigeria through the lens of institutional decoupling. The analysis covers 2015–2025 and uses a census of seven firms, yielding 58 firm-year observati...

Open access Research Article 10.9734/ajeba/2026/v26i82350

Tax Administration Reforms and Turnover Tax Compliance among SMEs in Kitale Town, Kenya

Beatrice Chebon, Peter Nderitu Githaiga & David Wangombe · Asian Journal of Economics, Business and Accounting · 2026

Kenya Revenue Authority has introduced several reforms to enhance turnover tax compliance among SMEs and reduce the need for assistance from tax practitioners. Despite these efforts to support micro-enterprises, uptake remains low. This study examined the effect of tax administra...

Open access Research Article 10.9734/ajeba/2026/v26i82351

Beyond the Layover: The 7Ps Marketing Mix, Service Quality Gaps, and Guest Experience in Small-Town Hotels

Rustum D Gevero & Jofran P Doromal · Asian Journal of Economics, Business and Accounting · 2026

This study investigates how small-town hotels implement marketing strategies and manage service quality in secondary, transit-oriented destinations. Although previous research has extensively covered hospitality in major tourist hubs, limited attention has been given to the uniqu...

Open access Research Article 10.9734/ajeba/2026/v26i82348

Financial Literacy and Access to Finance among Small Business Owners in Ghana

Othniel Ekow Kwainoe · Asian Journal of Economics, Business and Accounting · 2026

This study examines the relationship between financial literacy and access to finance among small business owners in Ghana. Financial literacy was measured through items on budgeting, cash-flow management, interest, financial statements, borrowing costs, insurance and investment...

Open access Research Article 10.9734/ajeba/2026/v26i82349

The Impact of Cognitive Biases on Investment and Financial Decision-making in Nigeria

Sofayo, Abiola A., Anisulowo, Temitope A. & Anthony, Boluwatife O. · Asian Journal of Economics, Business and Accounting · 2026

Behavioural finance explains how cognitive biases can lead investors to make systematic errors when making investment decisions, potentially resulting in poor or harmful outcomes. Biases such as overconfidence and regret or loss aversion distort investors’ perceptions and judgeme...

Open access Research Article 10.9734/ajeba/2026/v26i82345

Artificial Intelligence and Banking Transformation: A Global Critical Narrative Review of Value Creation, Risk and Governance

Mesud Mohammed & Gurudutta Japee · Asian Journal of Economics, Business and Accounting · 2026

Artificial intelligence has moved from specialised analytical support to a strategic infrastructure for banking, yet evidence of transformation remains more uneven than the prevailing innovation narrative suggests. This critical narrative review examines how artificial intelligen...

Open access Research Article 10.9734/ajeba/2026/v26i82346

Corporate Governance Quality in Emerging-market Banks: An Empirical Analysis Using a Composite Governance Index

Fateha Hossain, Nazmin Sultana Rafa, Oli Ahad Thakur & Afroja Akter · Asian Journal of Economics, Business and Accounting · 2026

This study evaluates the corporate governance quality of five conventional commercial banks in Bangladesh using a disclosure-based composite governance index. The study adopts a quantitative, cross-sectional, disclosure-based design using secondary data collected from the audited...

Open access Research Article 10.9734/ajeba/2026/v26i82343

Selected Macroeconomic Determinants of Foreign Direct Investment in Kenya

Stella Kagendo Ndwiga Ndung’u · Asian Journal of Economics, Business and Accounting · 2026

This study empirically investigates the effects of selected macroeconomic determinants on foreign direct investment (FDI) inflows in Kenya. Using annual time-series data covering 1986–2021, the study applies an autoregressive distributed lag (ARDL) model to capture short-run dyna...

Open access Research Article 10.9734/ajeba/2026/v26i82344

Financial Literacy, Behavioural Biases and Formal Financial Service Usage among Tribal Communities: Evidence from Gumla District, Jharkhand, India

Sharmeen Ejaz · Asian Journal of Economics, Business and Accounting · 2026

This study examines the relationship between financial literacy, behavioural biases, and the use of formal financial services among tribal households in Gumla district, Jharkhand. A descriptive and exploratory design was employed. Primary data were collected from 60 households ac...

Open access Research Article 10.9734/ajeba/2026/v26i82341

Relationship between Agriculture Expenditure and Agriculture Growth in Rajasthan

Kirandeep Kaur · Asian Journal of Economics, Business and Accounting · 2026

This study examines the dynamic relationship between government expenditure on agriculture and agricultural growth in Rajasthan using annual time-series data for 1980–2018. Four functional specifications were estimated to assess the relationships among agricultural expenditure, a...

Open access Research Article 10.9734/ajeba/2026/v26i82342