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All published articles 2306

The Impact of Corporate Income Tax on Public Investment in the Agricultural Sector in Nigeria

Ajagun, Olusegun Peter, Jinadu, Maumo Jerry & Gabriel Praise Bose · Asian Journal of Economics, Business and Accounting · 2024

The study examined the effects of corporate income taxes on public investment in Agricultural sector in Nigeria from 1990-2022. The proxies for direct tax include Company Income Tax. The study adopted the ex-post facto research design as data collected were sourced from relevant...

Open access Research Article 10.9734/ajeba/2024/v24i81468

Driving Agricultural Transformation: Unveiling the Impact of Rural Livelihood Diversification Strategies in Bangladesh

Shakila Salam · Asian Journal of Economics, Business and Accounting · 2024

The diversification from pure agriculture to a combination of farming and non-farm activities raises questions about its impact on Bangladesh's agricultural sector. Diversified sources of non-farm activities may not even influence agriculture to the same extent. This study intend...

Open access Research Article 10.9734/ajeba/2024/v24i81464

Exploring the Impact of ESG Performance and R&D Capabilities on Corporate Financial Success in China

Fan Linyu · Asian Journal of Economics, Business and Accounting · 2024

China has set the "dual carbon" goal of achieving "carbon neutrality" and "carbon peak" by 2024. Based on this background, this article explores the impact of ESG and R&D capabilities on corporate financial performance, and whether they have a driving effect on the "dual carb...

Open access Research Article 10.9734/ajeba/2024/v24i81465

The Role of Tourism in Promoting Inclusive Growth in Nigeria

Enemona Negedu Ameji & Solomon Peter Urah · Asian Journal of Economics, Business and Accounting · 2024

This study examines the relationship between tourism and inclusive growth in Nigeria from 1995Q1 to 2022Q4. The objective is to determine the effect of tourism on inclusive growth in Nigeria. Auto Regressive Distributed Lags (ARDL) modelling is utilized to estimate the linkage of...

Open access Research Article 10.9734/ajeba/2024/v24i81462

Influences on Transfer Pricing Decisions: The Roles of Tunneling Incentives, Debt Covenants, and Bonus Mechanisms with Tax Minimization as a Moderator

Prima Nizary & Triyani Budyastuti · Asian Journal of Economics, Business and Accounting · 2024

Managing transfer pricing in multinational corporations has become a central issue in the scope of global tax policy. This research aims to detail the factors influencing transfer pricing decisions, focusing on the influence of tunneling incentive, debt covenant, and bonus mechan...

Open access Research Article 10.9734/ajeba/2024/v24i81463

Strategic Approaches to Sustainable Inland Water Fisheries Management in Indonesia: Insights from the Draft WPPNRI-PD Fisheries Management Plan

Afzil Ramadian, Ridwan Mulyana, R. Herman Mahardhika, Fajar Nugroho & Dodiet Rachmadi · Asian Journal of Economics, Business and Accounting · 2024

Aim: This study analyzes capture fisheries production in several countries, showing that Indonesia has relatively low production compared to countries like India and Bangladesh, despite having a large inland water area. Methodology: The study employs SWOT and Fishbone analysis to...

Open access Research Article 10.9734/ajeba/2024/v24i81461

The Influence of Knowledge-based Economy and Accountability on Economic Growth

Juanda Astarani, Windhu Putra & Bustami · Asian Journal of Economics, Business and Accounting · 2024

This research analyzes the influence of a knowledge-based economy and accountability on economic growth. A knowledge-based economy focuses on the importance of innovation, technological infrastructure, institutions, and quality human resources in driving productivity and competit...

Open access Research Article 10.9734/ajeba/2024/v24i81459

The Impact of Firm Characteristics on Firm Value: Evidence from Indonesia Stock Exchange

Zamroni, Naelati Tubastuvi, Ika Yustina Rahmawati & Irawan Randikaparsa · Asian Journal of Economics, Business and Accounting · 2024

Objective: Knowing the influence between dividend policy, investment decisions, funding decisions, firm size, and managerial ownership on firm value. Study Design: The population in this study are companies in the primary consumer goods and non-primary consumer goods sectors list...

Open access Research Article 10.9734/ajeba/2024/v24i81460

The Impact of Digital Inclusive Financial Development on Corporate R&D Investment in Fujian Province

Yu Zhou & Jun Wang · Asian Journal of Economics, Business and Accounting · 2024

Against the background of the rapid development of information technology and the wide application of the Internet, digital inclusive finance has become a key source of credit funds and an important force in promoting economic growth in China. This paper explores how the developm...

Open access Research Article 10.9734/ajeba/2024/v24i81456

An Assessment of the Role of Economic Empowerment Schemes on Poverty Reduction among Youth and Women Groups: A Case of the Arusha Region, Tanzania

Peter S. Mambosho, Grermanus S. Chole & Lekumok Kironyi · Asian Journal of Economics, Business and Accounting · 2024

Globally, the Women and Youth Development Fund provided via women's groups, has contributed a significant role in ensuring women’s and youth's economic empowerment. In Tanzania, the increase in population growth has brought both opportunities and challenges. One of the major chal...

Open access Research Article 10.9734/ajeba/2024/v24i81457

The Impact of Earnings Management, Tax Avoidance, and Leverage on Firm Financial Performance: The Moderating Role of Good Corporate Governance

Dwi Asih Surjandari, Minanari Minanari & Lela Nurlaela Wati · Asian Journal of Economics, Business and Accounting · 2024

Aims: To test and analyses  the effect of Earning Management, Tax Avoidance and Leverage on Financial Performance: The moderating role of by Good Corporate Governance. This research involves finance and accounting science. Study Design: The type of this research is an explanatory...

Open access Research Article 10.9734/ajeba/2024/v24i81458

Corporate Citizenship and Wealth Maximisation: A Re-evaluation of Stakeholder Theory Using Evidence from Listed Industrial Goods Firms in Nigeria

Chiamaka L. Anaike, Gilbert Ogechukwu Nworie & Chekwube Esther Ochuka · Asian Journal of Economics, Business and Accounting · 2024

Based on stakeholder theory, the study examined the extent to which firm involvement in corporate citizenship influences the wealth maximisation of listed industrial goods firms in Nigeria. While corporate citizenship was measured using corporate donations, the proxy for wealth m...

Open access Research Article 10.9734/ajeba/2024/v24i81455

Positive Effects of Green HR Practices on Corporate Social Responsibility: Empirical Evidence from Tunisian Business

Bardaa Mohamed Amin · Asian Journal of Economics, Business and Accounting · 2024

When appropriately designed and implemented, the methods of Green Human Resource Management (GHRM) stand to be significant avenues towards Reaching Sustainable Development Goals (SDGs). This study delves into examining the GHRM practices’ effectiveness over the sustainable perfor...

Open access Research Article 10.9734/ajeba/2024/v24i81451

A Bibliometric Analysis: The Influence of Service Profit Chain (SPC) on the Hospitality Industry

Khayrul Alam · Asian Journal of Economics, Business and Accounting · 2024

In the hospitality industry, the service-profit chain establishes relationships between profitability, customer loyalty, employee satisfaction, loyalty, and productivity. It shows that focusing on employee engagement and customer satisfaction might boost a company's financial per...

Open access Research Article 10.9734/ajeba/2024/v24i81452

Evaluating the Effects of Public Debt on Sri Lanka’s Economic Growth: A Short-term and Long-term Perspective

Milhana U.L. & Jayawickrama J.M.A. · Asian Journal of Economics, Business and Accounting · 2024

Aims: The objective of this paper is to examine whether public debt enhances economic growth in Sri Lanka by separating debt into domestic and external debt. Study Design:  The paper adopts the Keynesian demand-side model to estimate GDP on demand-side and supply-side factors suc...

Open access Research Article 10.9734/ajeba/2024/v24i81453