Finance, Accounting and Business Analysis

2019 - 2026

From Academic Publishing UNWE
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Volume 8, issue 1, 2026

The Impact of Financial Development on Tourism Development in Mauritius: A NARDL Approach pp. 1-11

Mercy T. Musakwa and Nicholas M. Odhiambo

The Influence of Ownership Structure on Capital Structure: A Systematic Literature Review pp. 12-20

Rehan Zahid

Credit rating, financial performance, and value of listed insurance companies in Nigeria pp. 21-36

Oluwamayowa Olalekan Iredele and Haroon Haliyah Ayomide

Cloud Accounting Implementation and Electronic Accounting Disclosure: Testing Perceived Relationships in the Accounting–Finance Community pp. 37-49

Aram Mohammed-Amin Qadir

Digital Readiness and Growth: How Government AI Preparedness shapes African Economies pp. 50-58

Imane Benmimoun

Blockchain Applications in Occupational Fraud Prevention: A Structured Literature Review pp. 59-73

Praise Mutoko and Ephraim Monde Faku

Effects of Investor Sentiment and Geopolitical Risk on Stock Return Volatility in East African Frontier Markets: Evidence from a GARCH-X Framework pp. 74-90

Arnold Gideon Irangi, Paul-Francois Muzindutsi, Hilary Tinotenda Muguto and Malibongwe Cyprian Nyati

Redistributive Effect of Social Transfers in theEuropean Union (2020–2024) pp. 91-100

Rumen Yordanov Brussarski

E-Banking Charges and Financial Performance of Deposit Money Banks in Nigeria: Perception of Customers pp. 101-116

Latifat Omolara Akano, Akeem Adekunle Adeyemi and Peter Johnson Chukwud

The Use of the Z-Score Indicator to Measure Financial Soundness and Stability in Islamic Banks (The Case of Al Salam Bank Algeria during the Period 2015–2024) pp. 117-134

Zourkata Meriem and Damene Ouahiba

Evaluating Alternative Infrastructure Financing for Local Economic Development in South Africa pp. 135-150

Tonderai Kapesa and Neo Mokone

Modernizing Solvency Regulation in Algeria: A Comparative Study of Static and Stochastic Approaches pp. 151-160

Toufik Ait Ouali and Djamila Mendil

Regime Switching Dynamic Impact of Risk Management on Bank Profitability: Evidence from South Africa pp. 161-173

Dumisani Pamba

Macroeconomic Determinants of BRICS Property Market Returns: A Regime-Switching Approach pp. 174-189

Fabian Moodley, Bertha Chipo Bangara and Babatunde Lawrence

Digital Transformation, Institutional Quality, and Tax Revenue in West Africa pp. 190-208

Jude Igyo Ali and Patricia Lindelwa Makoni

Volume 7, issue 2, 2025

Who really controls Zambia’s mining wealth? Stakeholder influence on inward Foreign Direct Investment pp. 134-150

Oscar Kaonga, Lubinda Haabazoka and Bwalya Chilolo

Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable pp. 151-165

Muhammad Nugraha Agengsriwardana, Dwi Septa Aryani, Sasiska Rani and Kusminaini Armin

The Digital Shift: COVID-19 as a Catalyst for Mobile Payment Adoption in Malaysia pp. 166-180

Rushaizzad Abdul Rahim and Jaizah Othman

The BEPS Project and International Tax Competition pp. 181-188

Nelly Popova

Determinants of Fraud Prevention of Puskesmas Capitation Funds In The City of Mataram pp. 189-197

Khopipah Wandan Sari, Budi Santoso and Endar Pituringsih

Does ESG Compliance Drive Commercial Banks Stock Returns? Evidence from the South African Market pp. 198-207

Babatunde Lawrence and Fabian Moodley

Assessing the readiness of Algerian port enterprises to secure accounting practices through cybersecurity protocols pp. 208-220

Ali Djellaba

An Analytical Approach to Comparing Actual Vs. Fundamental “Enterprise Value-to-EBITDA” Ratios on the US and European Stock Markets pp. 221-234

Dimiter Nenkov Nenkov

Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria pp. 235-249

Kabiru Isa Dandago and Modibbo Abubakar

Bitcoin cyclicality and investment strategy pp. 250-282

Alejandro Rabinovich

Influence of Preference Share Capital on Financial Performance of Listed Manufacturing and Allied Firms in Kenya pp. 283-293

Jackson Lumbasio, Martin Onsiro and Isaac Abuga

From Rules to Reason: A Cognitive Framework for Evaluating the Differential Impact of ISA Compliance on Audit Report Quality pp. 294-303

Abdelbasset Midoune and Khaireddine Serdani

Stock Price Forecasting Using a Time-Series Long Short-Term Memory Model pp. 304-322

Adedeji Gbadebo

Volume 7, issue 1, 2025

Determinants of FinTech adoption in Savings and Credit Cooperatives: Evidence from Malawi pp. 1-15

Reuben Bereckia Chipeta and Andrew Munthopa Lipunga

Analyzing the impact of macroeconomic variables on agricultural derivatives performance in the SAFEX market pp. 16-29

Tanganedzani Mudau and Daniel Mokatsanyane

Do key performance indicators derived from value-based management better predict total stockholder return than traditional performance indicators? pp. 30-42

Matthias Olivier and Roland Wolf

Risk Management and the Financial Performance of Listed Real Estate/Construction Companies in Nigeria: The Moderating Role of Board Structure pp. 43-55

Asimiyu Kolawole Adegoke and Akinwumi Olusegun Akinola

Macroeconomic and Bank-Specific Factors Affecting Bank Liquidity in South Africa: An MSM-VAR Approach pp. 56-68

Dumisani Pamba

Asymmetric Impact of Interest Rate on Economic Growth in Kenya pp. 69-81

Talknice Saungweme, Glenda Maluleke and Nicholas Odhiambo

Portfolio Optimization Based on MPT-LSTM Neural Networks: A case study of Cryptocurrency Markets pp. 82-98

Habib Zouaoui and Meryem-Nadjat Naas

Between Finance and Growth: The Role of Financial Development in Promoting Economic growth in Africa pp. 99-108

Boulenouar Ilias Zakaria Mennad, Anes Meskini and Amina Benhaddou

Measurement of non-financial assets at current operational value pp. 109-119

Mariam Vardiashvili

Factors That Influence Dividend Policy: Do Macroeconomic Factors Matter? pp. 120-133

Emmanuel Kwame Doffour, Emmanuel Boye Asamoah, Isaac Kwadwo Anim and Eric Agyenim-Boateng

Volume 6, issue 2, 2024

Tax Avoidance of Companies in The Sri Kehati Index pp. 99-108

Dwi Septa Aryani and Crystha Armereo

The Relationship between Macroeconomic Variables and South African Commercial Bank Performance pp. 109-119

Fabian Moodley, Babatunde Lawrence and Surendran Pilla

Evaluating the Reality and Prospects of IPSAS Implementation in Algeria pp. 120-135

Widad Benzine

Capital adequacy and return ratios of banks in Bulgaria in mergers and acquisitions transactions pp. 136-144

Daniel Valentinov Dimitrov

Global investor sentiment and bank performance: Evidence from African banks pp. 145-158

Damilola Tope Oyetade, Hilary Tinotenda Muguto and Paul-Francois Muzindutsi

Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence pp. 159-179

Catalin Robert Mos

“The Magnificent Seven” Technology Stocks and Their Impact on the S&P 500: A Review 4 Years Later pp. 180-195

Dimiter Nenkov

Decision-Making by Individual Investors in Japan: Verification Using a Binary Response Model with Survey Data pp. 196-205

Shin Fukuda and Luna Akahira

The Multifund System – Is It an Option for Raising the Sustainability of The Bulgarian Pension System? pp. 206-216

Jeko Milev and Kremena Choutilova-Yochkolovska

Using Artificial Intelligence to Improve the Efficiency of the Market Valuation Method pp. 217-227

Stoyan Stoyanov

Does Urban Fixed-Line Telecommunication Density Influence Profitability and Operational Efficiency in Greece's Telecommunications Industry? pp. 228-239

Emmanouil Taxiarchis Gazilas

Dividend policy of selected public companies from the manufacturing sector in Bulgaria pp. 240-251

Valya Vasileva

Volume 6, issue 1, 2024

70 Years Value Added Tax pp. 1-11

Rumen Yordanov Brussarski

The Guiding Reasons Why Public Interest Entities in Europe Elect a Particular Audit Firm and Auditors versus the Cost of the Audit pp. 12-33

Darko Dachevski and Barry Ackers

Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS pp. 34-41

Daniela Feschiyan and Radka Andasarova

The Phenomenon of Government Audit Delay in Indonesia pp. 42-52

Stela Petrisia, EvadaDewata, Yevi Dwitayanti and Hadi Jauhari

Driving Sustainable Business Models in Indonesian Emerging Markets: An Empirical Analysis pp. 53-63

Muhammad Asif Khan and Adler Haymans Manurung

Assessment of Regional Economic Integration in Bulgaria Through EU Funding and Implementation of Financial Instruments Under The Operational Program"Regions in Growth" 2014-2020 pp. 64-73

Mladen Dilov

Do Economic and Geopolitical Risks Matter for Banks’ Lending Decisions, Credit Risk, Performance, and Stability in South Africa? pp. 74-85

Damien Kunjal and Ananda Rao Suvvari

The asymmetric effect of stokvel on banking sector liquidity: Evidence from a nonlinear ARDL approaches pp. 86-98

Lindiwe Ngcobo, Joseph Chisasa and Mantepu Tshepo MaseTshaba