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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 Role of Dividend Policy in Profitability Moderation and Return on Stock Price Valuation in the Indonesian Financial Sector

Istutik, Reza Wahyu Putra Pratama & Hadiana Fernanda · Asian Journal of Economics, Business and Accounting · 2025

This study aims to analyze the influence of profitability and stock returns on stock price valuation with dividend policy as a moderation variable. Profitability indicators are measured through the ratio of earnings to assets, stock returns are measured from the annual rate of re...

Open access Research Article 10.9734/ajeba/2025/v25i112035

The Moderating Role of Knowledge Retention in the Relationship between Innovation Capability and Learning & Growth

O.E. Ibironke, A.B. Onamusi, O.V. Ahamze & O.C. Idowu · Asian Journal of Economics, Business and Accounting · 2025

Purpose: Based on the general assumptions of the resource-based view and the organization knowledge conversion theory, the study assessed the interactions of innovation capability, knowledge retention, and learning & growth focusing on five Deposit Money Banks (DMBs) in Oyo S...

Open access Research Article 10.9734/ajeba/2025/v25i112033

Determinants of Savings among Bank of Agriculture (BOA) Loan Beneficiary Farmers in South East, Nigeria

Uhuegbulem, I.J, Mejeha., R.O, Njoku, M.E, Osuji, M.N & Anyiam, K.H · Asian Journal of Economics, Business and Accounting · 2025

Aims: The present study examines the socioeconomic characteristics, savings behavior, determinants, and constraints to savings among Bank of Agriculture loan beneficiaries in South East Nigeria. Study Design: Descriptive and econometric analysis using cross-sectional survey data....

Open access Research Article 10.9734/ajeba/2025/v25i112034

Taxation Challenges Facing Small and Medium Scale Enterprises (SMEs): A Case Study of Mafinga Town Council, Tanzania

Hezbon Kassamo Regan · Asian Journal of Economics, Business and Accounting · 2025

Taxation is a critical tool for domestic revenue mobilization, particularly in developing countries where funding for public services, infrastructure, and development initiatives is essential. Small and Medium Enterprises (SMEs) play a vital role in economic development, contribu...

Open access Research Article 10.9734/ajeba/2025/v25i102029

The Influence of Digital Trust and Artificial Intelligence Literacy on Business Sustainability: The Mediating Role of Innovation Capability

Bintang Rachmatulloh, Baiq Nana Dwi Herdiana, Fitriyah & Nora Ria Retnasih · Asian Journal of Economics, Business and Accounting · 2025

This study examines the influence of digital trust and Artificial Intelligence (AI) literacy on the sustainability of micro, small, and medium-sized enterprises (MSMEs), with innovation capability serving as a mediating variable. As key drivers of Indonesia’s economy, MSMEs conti...

Open access Research Article 10.9734/ajeba/2025/v25i102030

The Impact of Digital Financial Literacy on Cybercrime Victimization: Evidence from the Digital Banking Customers in Commercial Banks of Sri Lanka

G. Weerasinghe, R. P. S. A. Perera & M. M. S. A. Karunarathna · Asian Journal of Economics, Business and Accounting · 2025

The rapid digital transformation of the banking sector has expanded financial inclusion and efficiency but also exposed consumers to rising risks of cybercrime. In Sri Lanka, digital banking platforms such as Sampath Vishwa, PeoPay, and mobile wallets are widely adopted, yet cybe...

Open access Research Article 10.9734/ajeba/2025/v25i112031

Financial Innovation, Financial Inclusion and Economic Growth in Nigeria: A Quantitative Analysis (2014 – 2023)

OWOLABI, A. O. · Asian Journal of Economics, Business and Accounting · 2025

This study quantitatively assessed how financial innovation and inclusion affect Nigeria's economic growth between 2014 and 2023. Using time-series data from the 2023 Central Bank of Nigeria (CBN) Statistical Bulletin and the World Development Indicator, the research applied the...

Open access Research Article 10.9734/ajeba/2025/v25i112032

Determinants of Working Hours of Child Labor: An Evidence from Selected Districts of Bangladesh

Umme Sumaiya Shampa, Mahmuda Akter, Most. Tania Khatun & Md. Eunusur Rahman · Asian Journal of Economics, Business and Accounting · 2025

Background: Bangladesh has achieved remarkable socioeconomic progress, yet child labor continues to be a major social concern. Understanding the determinants of children’s working hours is essential for designing effective interventions. Aim: The present study aimed to investigat...

Open access Research Article 10.9734/ajeba/2025/v25i102025

Has Manufacturing Emerged as the Engine of Economic Growth in India? Evidence from the ARDL Bounds Testing Approach

Chandresh Chundawat & C.R. Bishnoi · Asian Journal of Economics, Business and Accounting · 2025

Agricultural, manufacturing and service sectors are major pillars of India’s economy, contributing to employment, innovation, food security and trade. The contribution of the agricultural sector to India’s GDP stands at 18.2 per cent in comparison to 17 per cent and 55 per cent o...

Open access Research Article 10.9734/ajeba/2025/v25i102026

Retirement Planning Awareness among Unorganized and Self-Employed Workers in India: A Case Study of Ranchi

Kalyani Gupta & Amar Kumar Chaudhary · Asian Journal of Economics, Business and Accounting · 2025

The retirement age of people in India is around 60 years, and the life expectancy is around 70 years. So, the obvious question is how a person after retirement fulfils their requirement without active earning. Today they are of an age where they can work hard and make money, but...

Open access Research Article 10.9734/ajeba/2025/v25i102027