India is on the progressive path of development and its rural population is an integral part of the growth trajectory. As India gears up for an era of increased digitalization, the issue of digital banking, specifically in rural areas is the need of the hour for financial inclusi...
Open access
Research Article10.9734/ajeba/2025/v25i112046
The global shift towards sustainable energy systems positions the adoption of Liquefied Petroleum Gas (LPG) as a critical objective. However, a significant disparity exists between these international efforts and the persistent dominance of traditional biomass fuels, such as fire...
Open access
Research Article10.9734/ajeba/2025/v25i112044
Demonetization, announced in India on November 8, 2016, marked a turning point for the country’s financial ecosystem, significantly influencing consumer behavior in retail banking. This paper examines the evolving E-Banking trends in India's retail banking sector, emphasizing the...
Open access
Research Article10.9734/ajeba/2025/v25i112045
Aims: This study was conducted to examine the factors influencing sustainability report disclosure. The independent variables were profitability, intellectual capital, leverage, company activities, company size, audit committee, and board of directors. The dependent variable, sus...
Open access
Research Article10.9734/ajeba/2025/v25i112041
This study examines the influence of ESG Score on the financial performance of Indonesian energy companies, with Digital Transformation as a moderating variable. Theoretically, the study is grounded in Stakeholder Theory and the Resource-Based View (RBV), emphasizing ESG as a str...
Open access
Research Article10.9734/ajeba/2025/v25i112042
Aims: This study aims to examine the factors influencing Malaysian tourists’ revisit intention to Temajuk Beach by extending the Theory of Planned Behavior (TPB) with additional variables destination image, satisfaction, and local food affinity to provide a more comprehensive und...
Open access
Research Article10.9734/ajeba/2025/v25i112043
This study examined the influence of welfare policies on employee performance within the Kenya Universities and Colleges Central Placement Service. Guided by Maslow’s hierarchy of needs, the research explored how health insurance coverage, retirement planning support, and educati...
Open access
Research Article10.9734/ajeba/2025/v25i112037
This study examines the moderating effect of firm size on the relationship between leverage and deferred tax assets among listed manufacturing firms in Sub-Saharan Africa. Drawing on Positive Accounting Theory, Agency Theory, and the Resource-Based View, the study investigates ho...
Open access
Research Article10.9734/ajeba/2025/v25i112038
The main purpose of this research paper is to explore the varied approaches provided to researchers for the examination of correlation coefficients in a range of types of data and research contexts. Through the use of desk research, this essay rigorously delves into both parametr...
Open access
Research Article10.9734/ajeba/2025/v25i112039
This study investigates the impact of tax policies on the growth of Micro and Small Enterprises (MSEs) in Iringa Municipality, Tanzania. MSEs are critical for economic development, yet they face significant challenges, particularly regarding taxation. Despite existing literature...
Open access
Research Article10.9734/ajeba/2025/v25i112040