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All published articles 2306

An Empirical Study on the Impact of FII and DII on Volatility, Leverage and Long-Term Returns of the Indian Stock Index

Vikram, Debasis Mohanty & Archa Agrawal · Asian Journal of Economics, Business and Accounting · 2025

Estimating volatility is the key factor to be analyzed in taking the financial decisions. Financial strategies are framed after due investigation of financial market volatility. This study examines the impact of foreign institutional investment (FII) & Domestic Institutional...

Open access Research Article 10.9734/ajeba/2025/v25i41739

The Halo Effect of Cash Holdings in COVID-19 and Accuracy of Analysts’ Earnings Forecast

Bingbin Dai, Geyue Jiang & Xi Luo · Asian Journal of Economics, Business and Accounting · 2025

Purpose: This study investigates the halo effect of corporate cash holdings during the COVID-19 pandemic on the accuracy of analysts' earnings forecasts. Methodology: This study uses a sample of A-share listed companies from the Shanghai and Shenzhen stock exchanges in China betw...

Open access Research Article 10.9734/ajeba/2025/v25i41734

Assessing the Influence of Tax and Non-Tax Revenue on Budget Implementation in Sub-Saharan African countries: A Case Study of Nigeria

Elizabeth Oluwatoyin ALADE · Asian Journal of Economics, Business and Accounting · 2025

This study examined the factors influencing budget implementation in Nigeria, it specifically examined the effect of including tax revenue from direct, indirect, and corporate taxes, as well as non-tax revenue from fees, fines, and grants on budget implementation in Nigeria. The...

Open access Research Article 10.9734/ajeba/2025/v25i41735

Eradicating Household Poverty in Emerging Economies through Government Change Management Strategies

Johnson Karyeija, Tom Ongesa Nyamboga & Michael Manyange Nyasimi · Asian Journal of Economics, Business and Accounting · 2025

Eradicating household poverty requires an integrated strategy that combines financial resource mobilisation, governance efficiency, and effective monitoring and evaluation systems. Change management strategies are essential in ensuring that poverty reduction initiatives at the ho...

Open access Research Article 10.9734/ajeba/2025/v25i41736

Fostering National NGOs Excellence: The Nexus between Strategic Transparency, Accountability and Performance in Rukungiri District, Uganda

Muhumuza Rubanzana & Tom Ongesa Nyamboga · Asian Journal of Economics, Business and Accounting · 2025

This study explored the relationship between transparency, accountability strategies and the performance of National Non-Governmental Organizations in Rukungiri District, Uganda. Specifically, the study assessed the influence of transparence and accountability in the context of m...

Open access Research Article 10.9734/ajeba/2025/v25i41731

Restructuring Strategy: Understanding How Differentiation Strategies Enhance Performance at Global Village Tea Factory in Uganda

James Muhumuza & Tom Ongesa Nyamboga · Asian Journal of Economics, Business and Accounting · 2025

This study aimed to assess the impact of differentiation strategies on the operational performance of tea manufacturing industries in Uganda, with a focus on the Global Village Tea Factory. Using Porter’s generic theory as a framework, the research applied a quantitative approach...

Open access Research Article 10.9734/ajeba/2025/v25i41732

E-business Evolution: A Systematic Review of Technologies and Strategies Shaping Digital Transformation

Ayad Zedo Ismaeel & Subhi R. M. Zeebaree · Asian Journal of Economics, Business and Accounting · 2025

Digital transformation has emerged as a fundamental driver of innovation, efficiency, and sustainability across diverse industries. This study provides a comprehensive examination of contemporary research, focusing on emerging technologies, strategic frameworks, and the organizat...

Open access Research Article 10.9734/ajeba/2025/v25i41733

Analyzing the Implications of Public Debt on Budget Implementation in Sub-Saharan Africa: A Public Choice Theory Perspective

Clement Olatunji OLAOYE & Elizabeth Oluwatoyin ALADE · Asian Journal of Economics, Business and Accounting · 2025

This study investigated the implications of public debt on budget implementation in Sub-Saharan African countries. Specifically, it examined how the allocation of resources towards servicing public debt affects budget implementation, it assessed the extent to which budget deficit...

Open access Research Article 10.9734/ajeba/2025/v25i41730

E-Money Transactions as Leading Macroeconomic Indicators: A Markov Switching Value Autoregressive (MSVAR) Approach

Rika Rahayu, Mar’atus Zahro & Triyonowati · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aimed the combination of markov regime switching and vector autoregression (VAR) models using the number of e-money transactions as measured by leading macroeconomic indicators such as interest rates, inflation rates, stock returns and composite stock price indic...

Open access Research Article 10.9734/ajeba/2025/v25i31728

Impact of Environmental Concern on Green Purchase Intention: A Mediation Model Using Green Trust

Naazira Lateef Khan & Ishtiaq Hussain Qureshi · Asian Journal of Economics, Business and Accounting · 2025

This study investigates the impact of environmental concern on green purchase intention, incorporating green trust as a mediator within the framework of the Theory of Planned Behavior (TPB). The research aims to bridge the gap in understanding how environmental consciousness, att...

Open access Research Article 10.9734/ajeba/2025/v25i31729

Bridging the Financial Knowledge Gap: How Financial Literacy Training Strategies Influence SME Success in Developing Nations

John Tayebwa, Tom Ongesa Nyamboga & Michael Nyasimi Manyange · Asian Journal of Economics, Business and Accounting · 2025

The review examines the influence of financial literacy training strategies on Small and Medium-sized Enterprises (SMEs) success in developing nations, focusing on their contribution to tax compliance, financial management, and adherence to regulatory requirements. A systematic a...

Open access Research Article 10.9734/ajeba/2025/v25i31726

Value Relevance of Family-Owned Listed Firms’ Accounting Information in Nigeria

Muyiwa Ezekiel ALADE · Asian Journal of Economics, Business and Accounting · 2025

The study investigates value relevance of accounting information of rarely examined family-owned listed firms in a developing economy, Nigeria. This becomes expedient because of the firms’ exposure to sustainability issue, governance, and financial challenges. Longitudinal resear...

Open access Research Article 10.9734/ajeba/2025/v25i31727

Comparative Analysis of Digital Banking and Financial Inclusion in the United States: Opportunities, Challenges and Policy Implications

Victor Agbeve, Tobias Kwame Adukpo, Nicholas Mensah, Daniel Appiah & Jerome Christopher Atisu · Asian Journal of Economics, Business and Accounting · 2025

This study explores the role of digital banking in promoting financial inclusion in the United States, assessing its opportunities, challenges, and policy implications. Using a comparative analysis of secondary data, policy reports, and literature reviews, the research evaluates...

Open access Research Article 10.9734/ajeba/2025/v25i31722

Impact of FDI Inflows on Economic Growth and Startup Development in India: An Empirical Analysis

Khushboo Singh & Anup Kumar Roy · Asian Journal of Economics, Business and Accounting · 2025

Aim: This study explores the linkage between FDI inflows and economic growth in India, particularly emphasizing the impact of sectoral FDI inflows in merchandise and services on the establishment and growth of startups in the country. Study Design: The study includes both descrip...

Open access Research Article 10.9734/ajeba/2025/v25i31723

Non-Cash Perks and Employee Performance in Private Sector Organizations in Tanzania: A Case of Pretty Development for Poverty Reduction (PDPR) in Njombe

Norbert Peter Nyoni & Wilson Daniel John · Asian Journal of Economics, Business and Accounting · 2025

The study was carried out to examine the relationship between Non-cash Perks and Employee Performance at Pretty Development for Poverty Reduction (PDPR) in Njombe. This study employed a mixed method approach where both quantitative and qualitative data were used as well as conver...

Open access Research Article 10.9734/ajeba/2025/v25i31724