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All published articles 2306

Impact of Greenhouse Gas Characteristics Disclosure on the Market Value of Oil and Gas Companies in Nigeria

SATUMARI, SAMAILA ABDULAZIZ & UCHENNA, Clems Ozegbe · Asian Journal of Economics, Business and Accounting · 2025

This study examines the impact of emissions, effluents, and waste management disclosures on the market value of oil and gas firms in Nigeria. Specifically, it aims to evaluate the effects of emissions and effluents disclosure and waste management disclosure on the market capitali...

Open access Research Article 10.9734/ajeba/2025/v25i41750

Corporate Governance in the Banking Sector of Bangladesh: Current Practices and Future Prospects

Shakibul Alam Khan, Md. Mizanur Rahman & Oli Ahad Thakur · Asian Journal of Economics, Business and Accounting · 2025

This article delves into the evolving landscape of corporate governance in the banking sector of Bangladesh, exploring its current practices, challenges, and future directions. As the backbone of the nation's economy, banks face pressing governance challenges that impact their st...

Open access Research Article 10.9734/ajeba/2025/v25i41751

Ownership Structure and Financial Reporting Quality of Listed Consumers Goods Companies in Nigeria

UCHENNA, Clems Ozegbe, OMODI, Josephine Omenogor & Obera Jeremiah · Asian Journal of Economics, Business and Accounting · 2025

This study examines the impact of ownership structure on financial reporting quality in Nigeria’s listed consumer goods companies. It focuses on managerial ownership, institutional ownership, and ownership concentration. Using an ex-post facto and correlational design, the study...

Open access Research Article 10.9734/ajeba/2025/v25i41747

Analysis of Resource Use Efficiency of Areca Nut (Areca catechu) in Jhapa, Nepal

Sandip Timilsina, Surya Mani Dhungana, Amisha Poudel, Santosh Kumar Bhattarai & Dhan Bahadur Thapa · Asian Journal of Economics, Business and Accounting · 2025

Aims: The study aimed to assess the resource use efficiency of areca nut production in Jhapa, Nepal. Methods and Duration of Research: The study was conducted in Jhapa, Nepal, in May-June 2019 to appraise the efficiency of resources used in areca nut farming. Three municipalities...

Open access Research Article 10.9734/ajeba/2025/v25i41748

Determinants of Rice Commercialization among Smallholder Farmers for Rice Production at Wembere Basin in Iramba District, Tanzania

Timothy M. Lyanga · Asian Journal of Economics, Business and Accounting · 2025

The agricultural sector in Tanzania is contributing 30% of GDP and 65% of employment. The rice production of Tanzania accounts approximately 17% of total grain production, and the country has nearly achieved self-sufficiency in rice. Rice production is the most important sub-sect...

Open access Research Article 10.9734/ajeba/2025/v25i41749

The Impact of Stakeholder Involvement on Project Delays

Williams Kwame Boateng & Juliana Amma Danquah · Asian Journal of Economics, Business and Accounting · 2025

Background: Delay is a prevalent and intricate issue that negatively impacts the performance of construction projects. Despite the extensive research on project delays, only a limited number of studies have thoroughly synthesised and contrasted the reasons of delays according to...

Open access Research Article 10.9734/ajeba/2025/v25i41746

Enhancing Loan Performance through Effective Credit Risk Management: Evidence from Commercial Banks in Uganda

Javira Nshabire, David Nyambane, Michael Manyange & Muniru Sewanyina · Asian Journal of Economics, Business and Accounting · 2025

Background and Purpose: Credit risk management is a critical determinant of the stability and performance of commercial banks. Despite its importance, poor lending practices and inadequate risk management have led to the collapse of numerous banks worldwide, including notable cas...

Open access Research Article 10.9734/ajeba/2025/v25i41745

Understanding the Digital Generation: The Role of Perceived Ease of Use, Perceived Usefulness and Satisfaction in Users’ Acceptance Intention of the Ruangguru Application among Generations Y, Z and Alpha

Rahmah Sarita & Dwi Martutiningrum · Asian Journal of Economics, Business and Accounting · 2025

The rapid advancement of digital technology has transformed consumer behaviour in the education sector, influencing how users engage with online learning platforms such as Ruangguru. However, user acceptance of these platforms remains inconsistent, necessitating a deeper understa...

Open access Research Article 10.9734/ajeba/2025/v25i41743

Factors Affecting Tax Compliance in Ethiopia: A Systematic Review

Desta Temotewos Tumoro & Hemal Pandya · Asian Journal of Economics, Business and Accounting · 2025

This study examines the factors influencing tax compliance in Ethiopia. Most governments rely heavily on taxes as a crucial and significant means of generating public funds to support their economic development. However, the desired outcome has not been achieved as expected, most...

Open access Research Article 10.9734/ajeba/2025/v25i41744

The Role of Effective Inventory Management on the Operational Performance in the Health Sector of Sunyani in the Bono Region of Ghana

Nsowah Johnson, Augustine Anane, Samuel Kusi & Francis Adomako · Asian Journal of Economics, Business and Accounting · 2025

The study assessed the role of effective inventory management on the operational performance in the health sector of Sunyani in the Bono Region of Ghana. The study used a survey design and a quantitative methodology. The study employed simple random sampling to select 124 manager...

Open access Research Article 10.9734/ajeba/2025/v25i41740

Role of Internal Communication in Fostering Employee Engagement, Retention, and Organizational Commitment: A Case of Bhutanese Industries

Dhanapati Sharma, Hitanath Dhakal & Amrit Sharma · Asian Journal of Economics, Business and Accounting · 2025

This research investigates the impact of internal communication on employee engagement, retention, and organizational commitment from the employee’s and employer’s perspective. It aims to understand how different communication practices influence employees' connection to their wo...

Open access Research Article 10.9734/ajeba/2025/v25i41741

The Influence of Financial Literacy, Financial Self-efficacy and Financial Strain on Financial Independence of Employees of Pasakha Industrial Estate, Bhutan

Dhanapati Sharma, Anisha Rai, Chogyal Zangmo, Chetan Dahal, Dechen Pelden & Dechen Wangmo · Asian Journal of Economics, Business and Accounting · 2025

Financial independence refers to the ability of individuals to manage personal finances without financial support from others. Financial independence has become crucial a concern for individuals, households, societies, and countries in recent years, yet research on the subject is...

Open access Research Article 10.9734/ajeba/2025/v25i41742

Financial Technology and Financial Performance: Experience from Nigeria Deposit Money Banks

Alagbe E. A. & Yinus S.O · Asian Journal of Economics, Business and Accounting · 2025

This study examines the impact of Financial Technology (FinTech) on the financial performance of deposit money banks in Nigeria. A survey research design was used to collect data from 150 respondents randomly selected across six banking institutions operating in Nigeria, chosen u...

Open access Research Article 10.9734/ajeba/2025/v25i41737

Research on the Path and Strategy of Coordinated Development of the Supply Chain in the Huaihai Economic Zone under the Framework of RCEP

Zhipeng Zhang, Jianjie Zhang & Aijun Yi · Asian Journal of Economics, Business and Accounting · 2025

This paper aims to explore the paths and strategies of the coordinated development of supply chain in Huaihai Economic Zone under the framework of Regional Comprehensive Economic Partnership (RCEP). Through the detailed interpretation of RCEP, combined with the economic backgroun...

Open access Research Article 10.9734/ajeba/2025/v25i41738