Financial inclusion promotes access to affordable financial services for marginalised groups, supporting economic growth. However, many households in India remain financially excluded despite banking sector progress. This study examines the heterogeneity and determinants of finan...
Open access
Research Article10.9734/ajeba/2026/v26i42237
Value Added Tax is Ethiopia's primary source of domestic revenue, yet local-level administrative challenges remain poorly documented. This study examines VAT administration challenges and taxpayer compliance behavior at the Negele Town Revenue Authority in Oromia Regional State,...
Open access
Research Article10.9734/ajeba/2026/v26i42234
Background: Firm value increasingly depends on intangible assets like intellectual capital, encompassing human, structural, and financial resources, which drive innovation, productivity, and future earnings. Corporate social responsibility (CSR) complements this by enhancing tran...
Open access
Research Article10.9734/ajeba/2026/v26i42235
Cassava (Manihot esculenta Crantz) has become increasingly important for food security and rural livelihoods in Tanzania, with growing recognition as a valuable traded commodity across the East African region. Although Tanzania ranks among Africa's top cassava producers, there re...
Open access
Research Article10.9734/ajeba/2026/v26i42236
Capital structure decisions involve balancing debt, equity, and internal financing to minimize risk and maximize firm value, with each source having distinct advantages and limitations. Financial managers play a strategic role in optimizing this balance, guided by key theories li...
Open access
Research Article10.9734/ajeba/2026/v26i42231
Traditional financial theories assume that investors are rational individuals who make decisions based on all the information available at their disposal. However, insights from behavioural finance research suggest that investors frequently deviate from rationality because of the...
Open access
Research Article10.9734/ajeba/2026/v26i42232
Rice is the most important grain in the world, providing income and food security for many households as half of the world’s 8.2 billion people rely on rice to meet their 80% of food needs. The justified growth of rice research has not sufficiently focused on analysing rice value...
Open access
Research Article10.9734/ajeba/2026/v26i42233
Aim: To investigate the relationship between social media marketing (SMM) and commercial performance (CP) of Small and Medium-Sized Enterprises (SMEs) in the beauty sector of Cameroon. Study Design: A cross-sectional descriptive and analytical design, adopting quantitative and hy...
This study aims to explore the influence of behavioral biases on the investment decision-making process of women entrepreneurs. Despite the increasing participation of women in entrepreneurship, they face unique challenges that affect their financial decision-making, including so...
Open access
Research Article10.9734/ajeba/2026/v26i42229
The restructuring of corporate governance at the head of a company is a major strategic signal, the significance of which is closely scrutinized by the financial markets. When a company announces a change in its management team, be it an unexpected departure, an external appointm...
Open access
Research Article10.9734/ajeba/2026/v26i42224