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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,323

Articles indexed

295

2026 articles

2,322

Open access

10,741

Citations (indexed)

Publications by year

Articles (2323)

The Quality of Financial Reporting and Internal Control System before and after the Implementation of E-budgeting in Indonesia Local Government

Wahyu Setyawan & Rindu Rika Gamayuni · Asian Journal of Economics, Business and Accounting · 2020

This study aims to determine differences in the quality of financial reporting of local governments in Indonesia before and after implementation of the e-budgeting system and government internal control systems in the preparation and management of regional finances that are measu...

Open access Research Article 10.9734/ajeba/2020/v14i330194

Financial Leverage and Dividend Policy: Evidence from Oil and Gas Firms in Nigeria

Orajekwe, Jerry Chukwuebuka & Okegbe, Theophilus Okonkwo · Asian Journal of Economics, Business and Accounting · 2020

Aims: The study examined the relationship existing between financial leverage and the dividend policy of quoted oil and gas firms in Nigeria. Study Design: The research work adopted for the study ex-post facto research design. Secondary data spanning 2011 to 2018 was sourced and...

Open access Research Article 10.9734/ajeba/2020/v14i230191

An Empirical Investigation on Foreign Capital Inflows and Economic Development in Nigeria

G. Tunde, Monogbe, J. Emeka, Okereke & P. Ebele, Ifionu · Asian Journal of Economics, Business and Accounting · 2020

In an attempt to attained sustainable level of economic development in a nation, empirical studies as well as financial theories posit that foreign capital inflows play a lead role. As such, this study set out to empirically investigate the extent to which foreign capital flows p...

Open access Research Article 10.9734/ajeba/2020/v14i230192

Forensic Accounting Techniques and Fraud Prevention in Sierra Leonean Deposit Money Banks

Alpha Bernard Bangura · Asian Journal of Economics, Business and Accounting · 2020

Deposit money banks are financial institutions licensed by the Central Bank of Sierra Leone to mobilize deposit from surplus unit and channel the funds through loans to the deficit unit and perform other financial services, such as accepting deposits, giving business loans and au...

Open access Research Article 10.9734/ajeba/2020/v14i230190

Dairy Supply Chain System Based on Blockchain Technology

Shuvam Shingh, V. Kamalvanshi, Sarthak Ghimire & Sudarshan Basyal · Asian Journal of Economics, Business and Accounting · 2020

With the increase in the complexity of the dairy supply chain system, consumers know very less about the products produced or processed by producer or processor. Such information asymmetry present in the dairy industry has serious concern over human health, environmental sustaina...

Open access Research Article 10.9734/ajeba/2020/v14i230189

Real Earnings Management and Dividend Payout among Non-financial Institutions in Nigeria

Peter E. Ayunku & Ekokeme, Tamaroukro Timipere · Asian Journal of Economics, Business and Accounting · 2020

Aims: This study seeks to evaluate the consequences of real earnings management and dividend payout among non-financial institutions in Nigeria. Study Design: The study adopted Descriptive and ex-post facto research design. Place and Duration of Study: Department of Banking and F...

Open access Research Article 10.9734/ajeba/2020/v14i130185

Strategic Thinking in Resource Diversification: Assessing the Value of Nuclear Energy in Turkey

Nurettin Altundeğer · Asian Journal of Economics, Business and Accounting · 2020

Turkey is an energy dependent country with more than 75 percent of its energy being imported from foreign countries. The level of dependency is increasing every year because of the rising energy needs and the lack of national production. Among all forms of energy, increase in dem...

Open access Research Article 10.9734/ajeba/2020/v14i130184

Insurance Sector Development and Foreign Direct Investment in Nigeria

Gbalam Peter Eze & Ekokeme, Tamaroukro Timipere · Asian Journal of Economics, Business and Accounting · 2020

Aims: The study examined the impact of insurance sector development on foreign direct investment in Nigeria. Study Design: The ex-post facto research design was employed to observe the study components in retrospect. Secondary data spanning 1996 to 2017 was sourced and collated f...

Open access Research Article 10.9734/ajeba/2020/v14i130183