Aims: This study examines the effects of Environmental, Social, and Governance (ESG) performance and company size on company value, measured by Price to Book Value (PBV), and tests whether profitability, measured by Return on Assets (ROA), moderates these relationships in Indones...
Open access
Research Article10.9734/ajeba/2026/v26i82340
The Iraqi banking sector plays a vital role in maintaining financial stability and supporting economic development. However, rising credit risks require reliable forecasting tools capable of strengthening early warning systems. Despite the widespread application of time-series fo...
Open access
Research Article10.9734/ajeba/2026/v26i82338
Sustainable housing finance mechanisms are important instruments for improving access to affordable housing and supporting socioeconomic development. This study examined the influence of sustainable housing finance mechanisms on socioeconomic development among residents of Machak...
Open access
Research Article10.9734/ajeba/2026/v26i82339
ESG performance has become increasingly relevant to corporate sustainability and long-term competitiveness. Drawing on stakeholder theory and the resource-based view, this study examines the association between ESG performance and corporate innovation using a panel dataset of 570...
Open access
Research Article10.9734/ajeba/2026/v26i72337
This study examines the relationship between exchange rate movements and trade performance in Tanzania using annual time-series data from 1976 to 2019. Trade performance is measured by the ratio of total exports and imports to gross domestic product. The analysis applies the augm...
Open access
Research Article10.9734/ajeba/2026/v26i72336
Ex-pump fuel prices are important economic indicators because their fluctuations affect transport costs, production expenses, inflation and household expenditure. In Ghana, accurate fuel-price forecasting is particularly relevant because domestic prices are influenced by refinery...
Open access
Research Article10.9734/ajeba/2026/v26i72335
Online shopping has grown rapidly across India, including in Haryana. This growth has led to an explosion of consumer-generated review content that shapes purchase decisions in ways that traditional marketing cannot replicate. Electronic word of mouth (eWOM) is broadly understood...
Open access
Research Article10.9734/ajeba/2026/v26i72334
This paper examines the theoretical foundations and strategic motives of mergers and acquisitions (M&A), focusing on their role as strategic mechanisms for corporate restructuring and competitive advantage in the U.S. capital market. Although extensive literature exists on M&...
Open access
Research Article10.9734/ajeba/2026/v26i72333
Using survey data collected in 2022, this cross-sectional study examines Big4 auditors’ self-reported perceptions and experiences regarding the use of artificial intelligence (AI) in audit processes in Turkey. An author-developed exploratory questionnaire was distributed to 615 a...
Open access
Research Article10.9734/ajeba/2026/v26i72332
This study investigates the macroeconomic determinants of organisational resilience in Nigeria, focusing on the transmission mechanism from public health expenditure to corporate-sector stability through the mediating role of employee well-being. Using annual time-series data fro...
Open access
Research Article10.9734/ajeba/2026/v26i72330
This study examined the relationship between county government financial expenditure and local economic development in Kisii County, Kenya. Although devolution has increased the financial resources allocated to county governments, Kisii County continues to face development challe...
Open access
Research Article10.9734/ajeba/2026/v26i72331
Background: Environmental degradation and climate change have intensified the need to strengthen environmental awareness among future professionals. For accounting students, knowledge of green accounting, ethical sensitivity, and climate change may shape their understanding of en...
Open access
Research Article10.9734/ajeba/2026/v26i72328
Aims: Women’s participation in decision-making is a central component of empowerment, yet evidence remains limited for informal and home-based textile handicraft work in rural Bangladesh. This study assesses women’s empowerment among female textile handicraft workers in Jamalpur...
Open access
Research Article10.9734/ajeba/2026/v26i72329
Last-mile delivery (LMD) has become a visible sustainability interface through which consumers evaluate firms’ environmental commitment, service value and price justification in logistics-service contexts. This study examines how Perceived Environmental Effort (PPE) influences La...
Open access
Research Article10.9734/ajeba/2026/v26i72324
Background: Global index providers such as MSCI influence international investment decisions by assessing market accessibility and classification, which may affect investor expectations and stock-price movements. Aims: This study examines the reaction of the Indonesian stock mar...
Open access
Research Article10.9734/ajeba/2026/v26i72325