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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

10,740

Citations (indexed)

Publications by year

Articles (2323)

Financial Knowledge and Investment Decision-making among Small and Medium Enterprises in Rombo District, Tanzania

Proverius Prosper, Theobald Kipilimba & Lechion Kimilike · Asian Journal of Economics, Business and Accounting · 2026

Background: Small and medium enterprises (SMEs) play an important role in employment creation, income generation and local economic development in Tanzania. Despite growing evidence on financial literacy and SME performance, limited empirical evidence exists on how specific dimen...

Open access Research Article 10.9734/ajeba/2026/v26i102399

From Devolution to Development: The Role of Fiscal Management Efficiency in Translating Fiscal Decentralization into County Economic Growth in Kenya

Samwel Kipchumba Koskey, Simeon Nganai & Thomas Agak · Asian Journal of Economics, Business and Accounting · 2026

Fiscal decentralisation has become an important governance reform for promoting local economic development by transferring fiscal responsibilities, resources, and decision-making authority to subnational governments. However, the developmental benefits of decentralisation depend...

Open access Research Article 10.9734/ajeba/2026/v26i102397

Impact of Economic Drivers on the Growth of East Africa Partner States: An Analysis of Export Growth, Employment, FDI and Trade Openness

Andrew Kibet, Matundura Erickson & Simeon Nganai · Asian Journal of Economics, Business and Accounting · 2026

Foreign direct investment is similarly positioned in the global growth literature as a potential catalyst for productivity and long-run growth because it can bring capital, managerial know-how, global market linkages, and technology spillovers. Trade openness provides the fourth...

Open access Research Article 10.9734/ajeba/2026/v26i102398

Petroleum Profit Tax Revenue and Economic Growth in Nigeria: Empirical Evidence, 2010–2023

Edeh Mark Bekweri, Ihedinma Godfrey Ikechukwu & Njoku Hyacynth Tochukwu · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study examined the contemporaneous relationship between Petroleum Profit Tax (PPT) revenue and economic growth in Nigeria over the period 2010–2023, while accounting for exchange-rate and inflation dynamics. Study Design: The study adopted an ex post facto annual time-...

Open access Research Article 10.9734/ajeba/2026/v26i102394

The Influence of Income and Lifestyle on Online Loan Usage Decisions with Financial Literacy as a Moderating Variable among the Millennial Generation in West Java Province

Shusanti · Asian Journal of Economics, Business and Accounting · 2026

Purpose: This study aims to examine the effects of Income and Lifestyle on Online Loan Usage Decisions among the Millennial Generation in West Java Province. Furthermore, this study investigates the moderating role of Financial Literacy in explaining the relationships between Inc...

Open access Research Article 10.9734/ajeba/2026/v26i102395

The Influence of Environmental Social Governance and ESG Disclosure on Company Value with Financial Performance as an Intervening Variable

Yuriestyo Tjatur Widodo, Wahidahwati, Lilis Ardini & Widodo, Yuriestyo Tjatur · Asian Journal of Economics, Business and Accounting · 2026

This study examines the effects of environmental, social, governance, and aggregate environmental, social, and governance (ESG) disclosure on financial performance and firm value, and evaluates the intervening role of financial performance among mining companies listed on the Ind...

Open access Research Article 10.9734/ajeba/2026/v26i102396

Real-Time Anomaly Detection in Distributed Financial Transaction Streams Using Machine Learning: From Statistical Detection to Operational Reliability

John Kwesi Erbynn, Doreen Appiah & Adwoa Agyeiwaa Ampomah-Britwum · Asian Journal of Economics, Business and Accounting · 2026

Financial transaction monitoring is increasingly expected to identify anomalous and potentially fraudulent activity while transactions are still operationally actionable. This requirement is more demanding than conventional offline classification because the detector is embedded...

Open access Research Article 10.9734/ajeba/2026/v26i102391

Environmental Quality and Health Status in Nigeria: A Quantitative Analysis Using the Load Capacity Factor Approach

R. Santos Alimi · Asian Journal of Economics, Business and Accounting · 2026

Background: Environmental sustainability is increasingly recognised as a critical determinant of public health, particularly in developing nations where ecological degradation and fragile healthcare systems converge. Objectives: This study investigates the long-run impact of the...

Open access Research Article 10.9734/ajeba/2026/v26i102392

Strengthening Financial Integrity in U.S. Public Health Systems: The Mediating Role of Governance and Organizational Readiness in Analytics- and Machine Learning-Enabled Audit Optimization

Emmanuel Okyem Afriyie, Godson Teye Apaflo & Yeboah Mary Magdalene · Asian Journal of Economics, Business and Accounting · 2026

U.S. public health financing systems, particularly Medicare and Medicaid, continue to face substantial improper-payment and fraud risks. Analytics and machine learning offer expanded detection coverage, more focused investigative targeting, and opportunities for earlier intervent...

Open access Research Article 10.9734/ajeba/2026/v26i102393

The Effect of Fear of Missing Out (FOMO), Financial Self-efficacy, and Risk Tolerance on Stock Investment Decisions with Investment Intention as a Mediating Variable

Indra Bashuni Wijaya · Asian Journal of Economics, Business and Accounting · 2026

Purpose: This study aims to examine the effects of Fear of Missing Out (FOMO), Financial Self-Efficacy, and Risk Tolerance on Stock Investment Decision among individual stock investors in Indonesia. Furthermore, this study investigates the mediating role of Investment Intention i...

Open access Research Article 10.9734/ajeba/2026/v26i102390