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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

10,745

Citations (indexed)

Publications by year

Articles (2323)

The Interconnectedness of Earnings Management, Corporate Governance Failures, and Global Economic Stability: A Critical Examination of the Impact of Earnings Manipulation on Financial Crises and Investor Trust in Global Markets

Adegbenga Ismaila Alao, Olubukola Omolara Adebiyi & Oluwaseun Oladeji Olaniyi · Asian Journal of Economics, Business and Accounting · 2024

This study critically examines the interconnectedness of earnings management, corporate governance failures, and their impact on global economic stability and investor trust. Focusing on the Enron (1993–1995) and Wirecard (2015–2019) scandals, the research identifies key financia...

Open access Research Article 10.9734/ajeba/2024/v24i111542

The Mediating Effect of Service Quality on The Relationship between Customer Relationship Management and Hotel Performance in Davao Region, Philippines

Angelo J. Namuag · Asian Journal of Economics, Business and Accounting · 2024

This study determined the mediating effect of service quality on the relationship between customer relationship management and hotel performance in Davao region. The descriptive correlational research design was utilized in this study with a sample of 150 hotel employees who are...

Open access Research Article 10.9734/ajeba/2024/v24i111543

The Role of Machine Learning in Enhancing Corporate Financial Planning

Uche N. Chukwukaelo, Rapuluchukwu P. Igbojioyibo & Jacob K. Abu · Asian Journal of Economics, Business and Accounting · 2024

Aim: To examine the role of machine learning in enhancing corporate financial planning. Problem Statement: In the past, corporate financial planning relied on statistical models and expert judgment which are often constrained by predefined assumptions and historical data. By so d...

Open access Research Article 10.9734/ajeba/2024/v24i111540

Analysis of Selling Price Determination in Maju Sejahtera Cooperative Beef Cattle Farming Business: Implementation of Accretion Accounting

Fitri Mareta, Depita Anggraini & Wahyu Setyawan · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study aims to analyze the accounting for biological assets and the determination of selling prices in the Maju Sejahtera Livestock Production Cooperative (KPT) based on PSAK 69. Study Design: This study uses a qualitative descriptive method to describe how the accounti...

Open access Research Article 10.9734/ajeba/2024/v24i111538

The Mediating Effect of Service Quality on Total Quality Management and Customer Loyalty in Banking Sector

Hussein Adnan Essa Alallq · Asian Journal of Economics, Business and Accounting · 2024

The aim of the research is to scrutinize the effect of TQM on customer loyalty through the mediation of quality service. The data was collected from workers of private banks in Iraq. Cluster sampling technique was used to collect the data. There were 390 employees taken as a samp...

Open access Research Article 10.9734/ajeba/2024/v24i111539

A Comparative Analysis of Accounting Ethics in Decision Making between Private and Public Organizations: A Case Study of Morogoro Municipality, Tanzania

Albano A. Masangura & John B. Tlegray · Asian Journal of Economics, Business and Accounting · 2024

Ethics in organizations is a matter of great interest to those entrusted to run the organizations. The purpose of this study was to conduct a comparative analysis of accounting ethics in decision making between private and public organizations within Morogoro Municipality, aiming...

Open access Research Article 10.9734/ajeba/2024/v24i101537

Corporate Governance in Nigeria: Evolution, Regulatory Frameworks and Challenges

Yakubu Shaba & Sa’idu Idris · Asian Journal of Economics, Business and Accounting · 2024

Aims: Undoubtedly, good corporate governance is critical for economic growth and development. In Nigeria, corporate governance has undergone a considerable revolution, driven by regulatory reforms, global standards as well as the need to strengthen corporate institutions. This re...

Open access Research Article 10.9734/ajeba/2024/v24i101533

Bank-specific and Macroeconomic Determinants of Commercial Banks Profitability in Kenya

Deborah Oseko, Elijah Ng’eno & Naftaly Mose · Asian Journal of Economics, Business and Accounting · 2024

This study focuses and examines the impact of bank-specific factors and macroeconomic determinants on the financial performance of commercial banks listed on the Nairobi Securities Exchange (NSE) during the period spanning from 2011 to 2020. The research is anchored on transactio...

Open access Research Article 10.9734/ajeba/2024/v24i101534

Impact of Debt Composition and Accounting Conservatism on Financial Distress in Emerging Markets

Rodgers Kimutai Maiyo, Josephat Cheboi & Patrick Limo · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study investigates the impact of debt composition, specifically short-term and long-term debt, on corporate financial distress, focusing on the moderating role of accounting conservatism. It aims to understand how firms in emerging markets, particularly Kenya, can achi...

Open access Research Article 10.9734/ajeba/2024/v24i101535