Manufacturing firms in Nigeria face increasing environmental and social pressures that may affect the efficiency with which corporate assets generate returns. This study examined the separate effects of environmental intensity, social responsibility, and corporate governance on p...
Open access
Research Article10.9734/ajeba/2026/v26i82357
Aims: The main aim of the study is to measure the extent of labour underutilisation in India using alternative labour market indicators defined by the International Labour Organization (ILO) in its Key Indicators of the Labour Market (KILM) series, and to test whether the headlin...
Open access
Research Article10.9734/ajeba/2026/v26i82358
Artificial Intelligence (AI) is increasingly transforming talent management by enhancing recruitment, employee development, workforce planning, and organisational decision-making. However, empirical evidence on its effectiveness within multinational Fast-Moving Consumer Goods (FM...
Open access
Research Article10.9734/ajeba/2026/v26i82352
The adoption of modern technologies has taken centre stage in the banking industry. It enables banks to strengthen customer interaction, enhance brand visibility, and deliver superior services in a highly competitive environment. The current research paper entitled “Digital Marke...
Open access
Research Article10.9734/ajeba/2026/v26i82353
The Goods and Services Tax (GST) 2.0 reforms aim to strengthen India's tax administration by promoting compliance, transparency, and economic inclusion. This study examines the impact of GST 2.0 reforms on business performance and economic inclusion among women-led enterprises in...
Open access
Research Article10.9734/ajeba/2026/v26i82354
Rapid urbanisation and industrialisation in Port Harcourt have intensified concerns about whether environmental practices brought from residents’ places of origin are compatible with urban sustainability. This study examined the relationships between indigenous environmental prac...
Open access
Research Article10.9734/ajeba/2026/v26i82355
This study investigates whether corporate governance mechanisms constrain earnings management among listed pharmaceutical firms in Nigeria through the lens of institutional decoupling. The analysis covers 2015–2025 and uses a census of seven firms, yielding 58 firm-year observati...
Open access
Research Article10.9734/ajeba/2026/v26i82350
Kenya Revenue Authority has introduced several reforms to enhance turnover tax compliance among SMEs and reduce the need for assistance from tax practitioners. Despite these efforts to support micro-enterprises, uptake remains low. This study examined the effect of tax administra...
Open access
Research Article10.9734/ajeba/2026/v26i82351
The share of the manufacturing sector in Kenya's GDP has been declining for over a decade starting from a high of 12% in 2011 to a low of 7% in 2024. This decline raises concerns about Kenya's ability to attain its Vision 2030 goal of becoming a middle-income country by the year...
Open access
Research Article10.9734/ajeba/2026/v26i82347
This study investigates how small-town hotels implement marketing strategies and manage service quality in secondary, transit-oriented destinations. Although previous research has extensively covered hospitality in major tourist hubs, limited attention has been given to the uniqu...
Open access
Research Article10.9734/ajeba/2026/v26i82348