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All published articles 2323

Environmental Accounting Practice and Financial Performance of Listed Aviation Firms in Nigeria

Kolawole Joseph Seun, Emmanuel , Dagunduro Muyiwa, Igbekoyi Olusola Esther, Isaiah, Ogungbade Oluyinka, Ogungbade Oluyinka Isaiah, Dagunduro Muyiwa Emmanuel, Esther , Igbekoyi Olusola & Seun , Kolawole Joseph · Asian Journal of Economics, Business and Accounting · 2023

Environmental accounting practices is a concept that has received attention in recent times especially after the world experienced the adverse effect of environmental abuse. It was however discovered that the discourse focused majorly on the manufacturing sector with little atten...

Open access Research Article 10.9734/ajeba/2023/v23i13996

Business Ethics and Organization Performance: A Critical Review

Adepeju Oyegbami, Adeoye Oyewole & Fatimat Muhammed-Jamiu · Asian Journal of Economics, Business and Accounting · 2023

Aim: The objective of this study is to critically review the relationship between business ethics and organizational performance. Methods: The sources of data for this review study were secondary data which involves a profound review of the past work of authors to test the alignm...

Open access Research Article 10.9734/ajeba/2023/v23i13992

Integrating Technology Platform with User Intention: How Binimoy Holds its Ground

Rebeka Sultana Chowdhury, Samiha Sanjana, Ishrat Sharmin, Md. Mizanur Rahman & Rahman , Md. Mizanur · Asian Journal of Economics, Business and Accounting · 2023

The aim of this study is to examine the factors influencing users’ intentions to use Binimoy, an interoperable digital transaction platform that was launched in November 2022. To gather empirical data for the research model, a structured questionnaire was employed, and the UTAUT...

Open access Research Article 10.9734/ajeba/2023/v23i13993

A Decade of Visual Marketing in a Digital Environment: A Systematic Review

Aditya Nirwana, Budi Eko Soetjipto, Agung Winarno, Agus Hermawan & Ounu Zakiy Sukaton · Asian Journal of Economics, Business and Accounting · 2023

Aims: This study aims to investigate the extent of research development on visual marketing in the digital environment (digital visual marketing) over the past 10 years (2012-2022) published in Scopus-indexed academic journals. This is accomplished by identifying frequently occur...

Open access Research Article 10.9734/ajeba/2023/v23i13990

Determinants of Banking Sector Efficiency in Kenya: Application of Non-parametric Data Envelopment Analysis (DEA) Model

Francis O. Ikapel, Gregory S. Namusonge, Maurice M. Sakwa, Ikapel, Francis O. & Sakwa , Maurice M. · Asian Journal of Economics, Business and Accounting · 2023

The financial system plays an important role in the economic development and financial stability of a country. Banks play a critical role in facilitating stability of the financial system and economic development. Evaluating the determinants of banking efficiency therefore provid...

Open access Research Article 10.9734/ajeba/2023/v23i13991

Green Business/ Marketing: A Journey towards Ecofriendly and Sustainable Approaches?

Sirohi, Aakash & Aakash Sirohi · Asian Journal of Economics, Business and Accounting · 2023

During the last two decades, green and sustainable business models (GnSBMs) have become a popular topic of discussion among researchers, practitioners and policymakers. Preponderance of research and an expanding worldwide push to use GnSBMs need a full grasp of the state of resea...

Open access Research Article 10.9734/ajeba/2023/v23i12987

Business Plan and Implementation Report on Fashion Business “CAYNILV”

Rihab Sabira & Arif Hartono · Asian Journal of Economics, Business and Accounting · 2023

This report was created with the aim of finding out how the fashion business can have a big impact on local products. The influence of brand awareness this can have an impact on the local industry where the product is made. Brand awareness is important to increase sales because t...

Open access Research Article 10.9734/ajeba/2023/v23i12988

The Effect of Tax Aggressiveness, Solvency, Profitability, Audit Opinion, and Financial Distress on Audit Delays in Manufacturing Sector Companies Listed on the Indonesia Stock Exchanged in 2018-2021

Ratna Sari Simanjuntak, Gratia Naomi Sinaga, Widia Anggraini, Amelia Kesi Gurning, Enda Noviyanti Simorangkir & Sinaga, Gratia Naomi · Asian Journal of Economics, Business and Accounting · 2023

The purpose of this research is to understand the effect of Tax Aggressiveness, Solvency, Profitability, Audit Opinion, and Financial Distress on Audit Delay in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. All the information required for this...

Open access Research Article 10.9734/ajeba/2023/v23i12989

Determining Factors of Poverty in East Java Province, Indonesia

Nano Prawoto, Ellen Carlina Rompis & Rompis , Ellen Carlina · Asian Journal of Economics, Business and Accounting · 2023

This study aims to examine and explain the effect of GRDP, Regional Minimum Wage, Open Unemployment Rate and Average length of schooling on the number of poor people in East Java Province. The analytical method used in this study is the panel data regression method using samples...

Open access Research Article 10.9734/ajeba/2023/v23i12985

Influence of Authentic Leadership on Employee Performance: Ethical Climate as a Moderating Variable

Erlina Unting Arimatika, Rr. Erlina & Keumala Hayati · Asian Journal of Economics, Business and Accounting · 2023

In the environment of State Universities in the City of Bandar Lampung, the ethical climate is a major concern considering the duties and obligations of institutions that are bound to ethics. The existence of ethical weaknesses in each State University can lead to weaknesses, nam...

Open access Research Article 10.9734/ajeba/2023/v23i12986

Repercussions of Russia-Ukraine Conflict: Indian Response to Attain Trade and Industrial Sustainability

Vijay Joshi, Manish Pitke, Sukanta Kumar Baral, Joshi , Vijay, Anupkumar Dhore, Amir Hafizullah Khan, Vivek Pimplapure, Baral , Sukanta Kumar & Khan , Amir Hafizullah · Asian Journal of Economics, Business and Accounting · 2023

The Russia-Ukraine conflict has created caused great “uncertainty” and has challenged many assumptions about the existence of the nation and bilateral relations. It has given rise to geopolitical tensions influencing international trade. Given the significant contribution of petr...

Open access Research Article 10.9734/ajeba/2023/v23i12983

The Effect of Fundamental Factors in Pandemic Context on Earnings Response Coefficient

Selvi Indrawati, Ratna Septiyanti & Fitra Dharma · Asian Journal of Economics, Business and Accounting · 2023

Fundamental factors are important factors for investors in viewing the condition of the company. Especially the Earnings Response Coefficient is the interesting indicator for investors to watch. This study aims to analyze empirical evidence of firm size, Debt Equity Ratio, and Pr...

Open access Research Article 10.9734/ajeba/2023/v23i11981

Research on the Measurement and Countermeasures of Marine Green Economy Efficiency in China under the Background of “Double-Carbon”

Yu Xinyue, Zhang Jifeng, Yang Zirui, Liang Luxue & Luxue , Liang · Asian Journal of Economics, Business and Accounting · 2023

Aims: It is of great significance to China to realize the green and sustainable development of Marine economy in the process of continuously and steadily promoting the practice of reaching carbon peak and carbon neutrality. In recent years, the measure of Marine green economy eff...

Open access Research Article 10.9734/ajeba/2023/v23i12982

The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies

Gemi Ruwanti, Jumirin Asyikin, Tri Ramaraya, Fauzian Noor, Soelistijono Boedi, Muhammad Maladi & Asyikin , Jumirin · Asian Journal of Economics, Business and Accounting · 2023

This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, and public accounting firm reputation on audit delay. The data collection*employed purposive sampling technique which was carried out at manufac...

Open access Research Article 10.9734/ajeba/2023/v23i11980