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All published articles 2306

Financial Ratios and Corporate Governance's Impact on Financial Performance in the Indonesian Stock Market: The Case in Manufacturing Industry

Ika Yustina Rahmawati, Najmudin, Wiwiek Robiatul Adawiyah, Esih Jayanti, Yulis Maulida Berniz & Yuni Utami · Asian Journal of Economics, Business and Accounting · 2023

Aims: Here to determine how financial ratios in this case, liquidity and leverage ratios along with an examination of corporate governance in this case, institutional and management ownership affect the company's financial performance. Study Design: The population of the study co...

Open access Research Article 10.9734/ajeba/2023/v23i171037

Effects of Leadership on Financial Performance of Deposit Taking Saccos in Meru County

Ivy Gatwiri Kiriinya & Kennedy Nyariki · Asian Journal of Economics, Business and Accounting · 2023

The emergence of Savings and Credit Co-operative Societies has been hailed as one of highly captivating financial sector in the world as a result of offering an alternative to financial intermediary and economic growth.  However, over and above all the poor financial performance...

Open access Research Article 10.9734/ajeba/2023/v23i171038

Applying Lean Tools to Improve the Sewing Line Efficiency: A Case Study

Ahsan Habib, Sharif Ahmed, Mst. Tanjima Khatun & Osman Babaarslan · Asian Journal of Economics, Business and Accounting · 2023

In a garments manufacturing industry for selling as well as exporting ready-made-garments, quality improvement is a vital task. Industry will not be able to build up a good business relationship with the buyer if they fail to timely dispatch quality samples and finished product t...

Open access Research Article 10.9734/ajeba/2023/v23i161035

The Impact of Digital Finance on Import and Export Trade in 31 Provinces in China: A PVAR Model Approach

Wang Lv, Xiao Xia, Li Xinru & Gu Jiaqi · Asian Journal of Economics, Business and Accounting · 2023

This paper provides an analysis of the current state of digital finance in China and the import and export trade situation in 31 provinces. Through an examination of relevant literature, the article identifies the different stages of development that digital finance has undergone...

Open access Research Article 10.9734/ajeba/2023/v23i161033

Corporate Board Diversity Effect on Environmental Sustainability Disclosure Evidence from Nigeria

Chinwe Gloria Odum · Asian Journal of Economics, Business and Accounting · 2023

The board of directors is responsible for making important decisions relating to corporate climate strategy. However, there is a possibility that their focus on minimizing agency costs may lead them to compromise environmental policies. This study aims to examine the impact of bo...

Open access Research Article 10.9734/ajeba/2023/v23i161034

Gender Responsive: Inequality Development in Islands Bali, Indonesia

Ngurah Wisnu Murthi & Murthi , Ngurah Wisnu · Asian Journal of Economics, Business and Accounting · 2023

Aims: Sustainable development goals do not focus on the economy alone, but also on gender equality. Since Indonesia implemented regional autonomy (1999), it is hoped that the development goals will be realized. However, the facts show that income and gender inequality still exist...

Open access Research Article 10.9734/ajeba/2023/v23i161032

Analysis of Willingness to Pay Working Accident Protection for Online Motorcycle Drivers

Putri Rizki Indah Larasati, Marselina & Dedy Yuliawan · Asian Journal of Economics, Business and Accounting · 2023

Aims: There are very few online motorcycle taxi drivers (informal workers) who are enrolled in the Work Accident Protection program, while online motorcycle taxi drivers have a high risk of work accidents. The purpose of this study was to determine the effect of income, last educ...

Open access Research Article 10.9734/ajeba/2023/v23i161031

Influence of Market Development on Performance of Coffee Cooperative Societies in Tharaka Nithi County, Kenya

Kennedy Mugambi Ndeke & Christine Jeptoo Sawe · Asian Journal of Economics, Business and Accounting · 2023

Organizations operating in the business environment require a plan to help them get a competitive edge and improve their performance. Evidently, the constantly rising level of competition and the influx of new enterprises into the cooperative societies sector make it necessary fo...

Open access Research Article 10.9734/ajeba/2023/v23i161029

CSR for National Growth and Global Stability within the Era of Dual-carbon

Xiaojun Sun, Jing Qiao, Yen , Tsaifa (TF), Tsaifa (TF) Yen & Qiao , Jing · Asian Journal of Economics, Business and Accounting · 2023

At present, the construction of ecological civilization has entered the development strategy of peak carbon dioxide emissions and carbon neutrality, which has promoted the overall green transformation of economy and society. Considering the fact that the existing literature seldo...

Open access Research Article 10.9734/ajeba/2023/v23i161030

Analysis of Quality Cycles on Performance of Tea Processing Firms in Kenya

George Muturi Wanjobi, Henry Yatich & Jackson Ndolo · Asian Journal of Economics, Business and Accounting · 2023

Aim of Study: The aim of the study was to assess how quality cycles impact the performance of tea processing companies in Kenya. The research was guided by Deming's quality improvement theory. Pragmatism research philosophy was employed in this research. Study Design: Further, ex...

Open access Research Article 10.9734/ajeba/2023/v23i161028

Influence of Population Concentration in Urban Agglomeration on Corporate Green Innovation

Jing Lai · Asian Journal of Economics, Business and Accounting · 2023

Green innovation is considered to be able to coordinate economic development with ecological environment improvement. Scholars are increasingly focusing on the factors influencing corporate green innovation capability. The analysis is based on the panel data econometric model wit...

Open access Research Article 10.9734/ajeba/2023/v23i161027

Effect of Internal Audit on Financial Performance of Commercial Banks Listed in Nairobi Securities Exchange, in Nairobi County, Kenya

Ewot Vincent John, Christopher Mutembei & John , Ewot Vincent · Asian Journal of Economics, Business and Accounting · 2023

The recent collapse of major commercial banks in Kenya, including Imperial and Chase bank, which are currently under receivership, has raised concerns about the effectiveness of their audit practices in ensuring stability and improved financial performance. These failures have pu...

Open access Research Article 10.9734/ajeba/2023/v23i161026

Effect of Government Expenditure and Value Added Tax on Economic Growth in Nigeria

Fineboy Ikechi Joseph, Akujor, Jane Chinyere, Nwankwo , Kelechi Calistus, Kelechi Calistus Nwankwo, Joseph , Fineboy Ikechi, Ukangwa, Jane Uchechi & Uchechi, Ukangwa, Jane · Asian Journal of Economics, Business and Accounting · 2023

The study seeks to examine the relationship between government expenditure and VAT on economic growth of Nigeria. Both the exploratory and ex-post facto designs were adopted in this study. The study population consist of 28 years period given the number of years the data was coll...

Open access Research Article 10.9734/ajeba/2023/v23i161024

Corporate Governance Mechanisms and Financial Performance of Listed Oil and Gas Firms in Nigeria: An Empirical Assessment

O. U. Asikhia, S. A. Fabunmi, B. H. Akinlabi & G. O. Makinde · Asian Journal of Economics, Business and Accounting · 2023

Financial performance indicates how well an Oil and Gas firms have judiciously utilized the available limited resources in all its operations. In spite of this, evidence have shown that the performance of the Oil and Gas firms in Nigeria have been sliding due to poor Corporate Go...

Open access Research Article 10.9734/ajeba/2023/v23i161025

Evaluation of Artificial Intelligence and Efficacy of Audit Practice in Nigeria

Victor Olufemi Owonifari, Igbekoyi Olusola Esther, Niyi Solomon Awotomilusi & Dagunduro Muyiwa Emmanuel · Asian Journal of Economics, Business and Accounting · 2023

Artificial Intelligence (AI) has become increasingly popular globally as a crucial tool for auditing financial statements, but in Nigeria, the adoption and use of AI tools by auditors is still in its early stages. Attention has been primarily focused on the Big 4 accounting firms...

Open access Research Article 10.9734/ajeba/2023/v23i161022