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All published articles 2306

Assessing the Effects of Financial Inclusion on Agricultural Production in Nigeria: Insights and Implications (1999-2022)

Godwin Lebari Tuaneh & Week Doodei · Asian Journal of Economics, Business and Accounting · 2025

The research examined the effect of financial inclusion on agricultural production in Nigeria from 1991 to 2022. Specifically, the study determined the effects of commercial bank loans and advances to the agricultural sector, deposits from rural branches of commercial banks, Agri...

Open access Research Article 10.9734/ajeba/2025/v25i31691

Mediation Analysis in Structural Equation Modeling (Sem): Theoretical Foundations, Statistical Methods and Practical Implications

Sathyanarayana S & Mohanasundaram T · Asian Journal of Economics, Business and Accounting · 2025

This study offers a comprehensive investigation of mediation analysis in Structural Equation Modelling, highlighting its theoretical basics, statistical practices, and real-world applications. It differentiates mediation from moderation, explaining how mediation helps in understa...

Open access Research Article 10.9734/ajeba/2025/v25i31692

Exploring the Effects of Human Development Index on Agricultural Output in Nigeria (1999 – 2022)

Tuaneh, G. L., Agbenyi, E. & Obe-Nwaka, M. O. · Asian Journal of Economics, Business and Accounting · 2025

This study empirically analysed the impact of Human Development Index (HDI) on agricultural output in Nigeria from 1999 to 2022. The research utilised annual secondary data obtained from the Central Bank of Nigeria Statistical Bulletin and the Index Mundi Database. The Autoregres...

Open access Research Article 10.9734/ajeba/2025/v25i31690

The Future of US Trade Policies: Balancing Domestic Growth and Global Competitiveness

Racheal Bukola Akinloye · Asian Journal of Economics, Business and Accounting · 2025

The main objective of this study is to analyze the future trajectory of U.S. trade policies with a focus on achieving a balance between domestic economic growth and global competitiveness. The specific objectives were to: examine the impact of shifts in United States' trade polic...

Open access Research Article 10.9734/ajeba/2025/v25i21689

The Role of Religiosity, Service Quality and Financial Technology on Saving Intention among Students in Indonesia

Septian Dwiki Hardiansyah, Erna Handayani, Purnadi & Maulida Nurul Innayah · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study intends to examine the influence of religiosity, service quality, and financial technology on saving intention. Study Design: This study uses a quantitative descriptive method, which is a research design that is organized to provide a systematic description of sc...

Open access Research Article 10.9734/ajeba/2025/v25i21687

Advancing Financial Inclusion for Small and Medium Enterprises through Generative AI Frameworks in the United States

Lauret Kambili Maduka · Asian Journal of Economics, Business and Accounting · 2025

Aim: This study examines the role of generative AI in enhancing financial inclusion among Small and Medium Enterprises (SMEs) in the United States. It explores the potential of AI- driven frameworks in mitigating financial constraints, improving credit accessibility, and streamli...

Open access Research Article 10.9734/ajeba/2025/v25i21688

ICT Leapfrogging and Stock Market Performance in Selected Sub-Saharan African Countries

Okereke, Ike Godslove, Onakoya A. B. & Amusa, Bolanle O. · Asian Journal of Economics, Business and Accounting · 2025

ICT leapfrogging hypothesis suggests that developing countries like SSA countries should skip traditional stages of development and rapidly embrace information communication technology. According to this hypothesis, developing countries would experience rapid development if they...

Open access Research Article 10.9734/ajeba/2025/v25i21686

Determining the Relationship between Financial Reporting and Financial Accountability in Bushenyi District Local Government, Uganda

Matovu Juma, Nyambane David & Manyange Michael · Asian Journal of Economics, Business and Accounting · 2025

In recent years, the implementation of Integrated Financial Management Information Systems in terms of financial reporting has become critical for promoting transparency, enhancing financial oversight, and improving resource management in government sectors worldwide. Recognizing...

Open access Research Article 10.9734/ajeba/2025/v25i21683

Mediating Effect of Work Environment on the Relationship between Locus of Control, learning Goal Orientation and Training Transfer of Genz Employees of Start-Up Companies in Jakarta

Audria Cahya Tari, Habibullah Jimad & Ribhan · Asian Journal of Economics, Business and Accounting · 2025

This research aims to determine the influence of locus of control, learning goal orientation and work environment on training transfer of GenZ employees with self-efficacy as a mediating variable, the sample in this study was 210 Gen Z respondents in Start-Up Companies in Jakarta...

Open access Research Article 10.9734/ajeba/2025/v25i21684

Awareness of Privacy Law among Supermarket Owners: A Study of Video Surveillance Practices in Dar es Salaam, Tanzania

Alex Robert Marwa · Asian Journal of Economics, Business and Accounting · 2025

The widespread installation of video surveillance systems in supermarkets has facilitated unprecedented collection and analysis of personal data, raising significant concerns regarding customer privacy rights. Despite this extensive data collection, supermarket owners exhibit lim...

Open access Research Article 10.9734/ajeba/2025/v25i21685

Macroeconomic Factors and Stock Market Performance Based on New Evidence: A Case Study from Nigeria

Abiodun Akanbi · Asian Journal of Economics, Business and Accounting · 2025

The nexus between macroeconomic conditions and stock market performance is multifaceted in nature. One of the considerations of investors before investing in the stock market is to assess the macro-economic environment of the country. There have been divergent views on the relati...

Open access Research Article 10.9734/ajeba/2025/v25i21680

The Role of Productivity on the Relationship between Strategic Performance and Profit

Amal Abdulhusssain Kuhait, Ahmed Algburi & Ehab H. Sahib · Asian Journal of Economics, Business and Accounting · 2025

The research aimed to know the extent to which productivity linked to profit contributes to evaluating strategic performance as one of the financial methods of the company (Iraqi Engineering Works). The investigator employed the applied analytical methodology in the practical dom...

Open access Research Article 10.9734/ajeba/2025/v25i21681

The Interplay among Sustainability Reporting, Gross Profit Margin and Corporate Tax Strategies

Lenny · Asian Journal of Economics, Business and Accounting · 2025

This paper examines the intricate relationship between sustainability reporting, gross profit margin (GPM), and corporate tax strategies, particularly focusing on the role of corporate tax turnover ratio (CTTOR) as a moderating variable within coal mining corporations listed on t...

Open access Research Article 10.9734/ajeba/2025/v25i21679

Evaluating the Effect of Tunnelling on Tax Aggressiveness Among Listed Non-financial Multinational Corporations (MNCs) In Nigeria

Awodiran M. A, Lanre-Jimoh, B. O & Jabar A. A. · Asian Journal of Economics, Business and Accounting · 2025

This research aimed to examine the effect of tunnelling on tax aggressiveness (proxy by Effective Tax Rate (ETR) and Cash Effective tax rate (CAETR) among listed multinational corporations (MNCs) in Nigeria, alongside exploring how managerial ownership moderates this relationship...

Open access Research Article 10.9734/ajeba/2025/v25i21678

Corporate Social Responsibility, Good Corporate Governance and Financial Sustainability: A Financial Stability Role

Sabila Aulia Rahim & Esy Nur Aisyah · Asian Journal of Economics, Business and Accounting · 2025

Corporate social responsibility and good corporate governance are elements in Sharia bank operations that balance social responsibility and business interests. Financial sustainability is also an important indicator in assessing the long-term performance of financial institutions...

Open access Research Article 10.9734/ajeba/2025/v25i21677