The phenomenon of false financial statements still exists. However, in addition to the risk of being punished, what kind of price do companies have to pay? In recent decades, with China's rapid progress in economic, the relevant accounting system and corporate governance standard...
Open access
Research Article10.9734/ajeba/2021/v21i930421
The research work aims to investigate the effect of ownership diversity on earnings management of listed non-financial firms in Nigeria. Several reviewed works was revealed in the study of this work, specifically on earnings management and ownership diversity. The research founds...
Open access
Research Article10.9734/ajeba/2021/v21i930422
Taking the A-share listed companies in the 2018-2019 Environment, Social and Governance (ESG) rating by the China Alliance of Social Value Investment (CASVI) as samples, we analyze the impact of Corporate Social Responsibility (CSR) performance on the current systematic risk and...
Open access
Research Article10.9734/ajeba/2021/v21i930423
Since the meeting of China Securities Regulatory Commission in 2020 once again emphasized the issue of earnings quality of corporate governance, this paper intends to study this issue from different perspectives. This study takes the IT industry of China's A-share listed companie...
Open access
Research Article10.9734/ajeba/2021/v21i930424
Poverty is an endemic problem that affects not just the individual or his or her immediate family, but the entire state, and eventually the nation. Poverty causes anger and hunger and this leads to violence in turn leads to reduction in economic growth and development. Through th...
Open access
Research Article10.9734/ajeba/2021/v21i930420
In the spike of increasing occurrences of non-performing loans among commercial banks in Trans-Nzoia County, Kenya, interest rate spread should be given serious consideration through more empirical research. This study therefore sought establish the relationship between the inte...
Open access
Research Article10.9734/ajeba/2021/v21i930419
This study aims to examine and examine the effect of Leverage dan Profitability on Firm Value with dividend policy as moderating variables. The data used in this study are secondary in the form of financial statements of each sample company reported to the IDX from 2016-2018, sou...
Open access
Research Article10.9734/ajeba/2021/v21i930418
With the increasingly serious problem of population aging around the world, the issue of consumer retirement planning behaviors has been highlighted in recent years. The purpose of this study is to investigate the effect of consumer financial knowledge on retirement planning beha...
Open access
Research Article10.9734/ajeba/2021/v21i830417
The study examined the Nigeria experience of the influence of electronic banking on the growth of deposit money banks in Nigeria. The research design used for the study was the expost-facto research design. The data used in this study were obtained from the annual reports and sta...
Open access
Research Article10.9734/ajeba/2021/v21i830416
The study assessed the perception of financial statement users on the extent of reporting quality following IFRS adoption in Nigeria. A comparative approach was utilized, where users’ (investors)opinions on reporting quality between the Statement of Accounting Standards (SAS) reg...
Open access
Research Article10.9734/ajeba/2021/v21i930415