International Journal of Applied Economics, Finance and Accounting

2017 - 2025

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Volume 22, issue 1, 2025

Empowering Entrepreneurship: How Remittances Drive New Business Creation and in Africa's Top Recipient Nations pp. 1-17

Mduduzi Biyase, Zamokuhle Ndaba and Sandile Mbatha

ESG Ratings and Firm Performance with Moderating Role of Corporate Governance Mechanism: Evidence from Thai Settings pp. 18-30

Prawat Benyasrisawat

The Influence of Capital Adequacy, Cost-to-Income Ratio, Debt-to-Equity Ratio, Loan-to-Deposit Ratio, and Bank Size on the Performance of Jordanian Banks pp. 31-39

Abdullah Ewayed Twairesh and Hayel Falah ALserhan

Financial Inclusion and Bank Stability in the MENA Region: What Role Does Institutional Quality Play? pp. 40-56

Mohamed Ali Khemiri

Economic Globalisation and Stock Market Returns in Nigeria pp. 57-67

Folorunso Ilesanmi Akande, Peter Ifeanyi Ogbebor and Peter Sunday Adebola

Unravelling Financial Statement Fraud in Emerging Markets: Insights from Vietnam with the Fraud Diamond Framework pp. 68-81

Nguyen Thu Nha Trang, Luu Tien Thuan, Nguyen Doan Linh Nhi and Vo Cam Tu

Analysis of the Small and Medium-Sized Enterprises ESG Rating in Hungary pp. 82-93

Adrián Gaál and Attila Zoltán Nagy

The Keynesian Hypothesis in Vietnamese Provinces: The Instrumental Effect of Tax Revenues pp. 94-100

Ho Van-Tri, Lan Nguyen-Thi-Huong and Duc-Hiep Tran

Impact of Geographical Diversification on Bank Liquidity: Empirical Evidence from Vietnamese Commercial Banks pp. 101-110

Thi Thuy Dung Tran, Thi Phuong Anh Tran and Anh Thang Tran

Volume 21, issue 2, 2025

The influence of bank-specific variables on banks’ stability: Evidence from Saudi Arabia pp. 122-129

Abdullah Ewayed Twairesh and Ismail Ibrahim Bata

Extending the economic framework to model correlations between PD, LGD, and EAD pp. 130-141

Basson Lj, Darryn Ogilvie and Gary van Vuuren

How funding liquidity influences bank lending: Empirical evidence from Vietnam pp. 142-149

Minh Nhat Nguyen, Thi Minh Trang Nguyen and Thi Phuong Anh Tran

Macroeconomic effects of quantitative easing in the United States: New evidence between the global financial crisis and the COVID-19 periods pp. 150-162

Ichraf Ben Flah, Ramzi Farhani and Amal Aloui

Comparative analysis of stock valuation models: The case of the Indonesian banking sector pp. 163-170

Alvin Pratama and Deby Eka Henida

Dividend policy’s determinants: The case of Jordanian banks pp. 171-178

Abdullah Ewayed Twairesh

Bank management in a changing world: An empirical examination from an emerging economy pp. 179-189

Ba-Tam Le, Thi-Linh Pham and Thanh Ngo

Fraud detection mediation: Personality auditor and forensic accounting on audit quality pp. 190-212

Viola Syukrina E Janrosl, Iskandar Muda, Isfenti Sadalia, Abdillah Arif Nasution and Erlina

Interaction between Financial Systems, Economic Growth, and Globalization: A Transnational Perspective on Emerging Economies pp. 213-226

Chedlia Farhat

Enhancing Organizational Citizenship Behavior through Transformational Leadership: The Role of Multiple Mediating Determinants pp. 227-240

Akhmad Darmawan, Fatmah Bagis and Desta Nugraha

Volume 21, issue 1, 2025

Asymmetric effects of exchange rate and oil price on export performance and economic growth in WAMZ pp. 1-16

Kazeem Abimbola Sanusi and Forget Mingiri Kapingura

Unveiling the effect of non-performing loans on lending behaviour: Evidence from Vietnam’s banking system pp. 17-27

Huy Nhuong Bui, Vu Hiep Hoang, Dang Quang Do and Quoc Dung Ngo

Sentiments, COVID-19, and the motivations for pro-forma earnings management in South Africa pp. 28-41

Joseph Olorunfemi Akande

Financial conditions index and economic growth: Empirical evidence from Vietnam pp. 42-52

Thi Hoang Anh Pham, Thanh Tung Nguyen, Minh Nhat Nguyen and Thanh Nhan Nguyen

The digital edge and institutional quality: A pathway to effective public debt management in developing MENA economies pp. 53-62

Ola Sidani, Hanadi Taher and Maggie Houshaimi

Green investment nexus eco-efficiency and firm value: Evidence from top 40 JSE-listed firms pp. 63-75

Oloyede Obagbuwa and Bibi Zaheenah Chummun

Influencing digital marketing and marketing performance on the business sustainability of small and medium enterprises pp. 76-86

Nguyen Thi Ngoc Nga and Bui Huy Khoi

Determinants of rural-urban differential in asset poverty: Evidence from South Africa pp. 87-101

Talent Thebe Zwane

Effect of interbank deposit funding on the financial performance of deposit money banks in Nigeria pp. 102-111

Akande Folorunso Ilesanmi, Akande Comfort Omowunmi and Ogbebor Peter Ifeanyi

Improving firm value: The role of profitability-liquidity trade-off pp. 112-121

Wawan Ichwanudin, Ana Susi Mulyani, Hayati Nufus and Cep Jandi Anwar

Volume 20, issue 2, 2024

Institutional quality as a catalyst for structural transformation in African countries: What role does foreign direct investment play? pp. 114-127

Abdelhamid Ait Bihi, Mustapha Amzil, Ahmed Ait Bari, Mohamed Adrdour and Lahoucine Asllam

The impact of fintech on the profitability of Chinese commercial banks pp. 128-138

Wang Haoliang, Mohamed Hisham Dato Haji Yahya, Norhuda Abdul Rahim and Zariyawati Mohd Ashhari

Readiness of government employees on workplace digital transformation and its correlation to employees’ productivity using Herzberg two-factor theory pp. 139-152

Fhrizz De Jesus, Lyka Mae Ibarra, Crisanto De Jesus, Shirley Santiago and Carl Louie Nocum

Enhancing financial management in healthcare: The impact of Activity-Based Costing and Time-Driven Activity-Based Costing methodologies in Kordan's private sector in Jordan pp. 153-162

Loona Mohammad Azmi Shaheen and Moath Abdullah Zaal AL- Khreisat

The artificial intelligence in auditing: Corporate behaviour and technological adoption in an emerging market pp. 163-173

Ines Bouaziz Daoud and Ameni Mhiri Rekik

Effect of financial deepening and institutional factors on industrial value added: Evidence from Sub-Saharan Africa pp. 174-187

Ogundajo Grace Oyeyemi, Olunuga Olusoji David, Akintoye Ishola Rufus, Kwarbai Jerry Danjuma and Osinowo Olalekan Olawale

The political connection, stakeholders pressure, sustainability reports disclosure, and business risk as moderating variable pp. 188-200

Mukhtaruddin, Hendra Susanto and Umi Kalsum

Accounting conservatism and financial performance through book value: Evidence from manufacturing enterprises listed in Vietnam pp. 201-211

Hong Thi Nguyen and Hong Thi Xuan Nguyen

The impact of financial development on OFDI: Based on GMM estimates pp. 212-226

Li Jingwen, Soh Wei Ni, Zariyawati Mohd Ashhari and Fakarudin Kamarudin

Earnings management in state-owned enterprises in Indonesia pp. 227-236

Andi Wawo, Mediaty, Abdul Hamid Habbe and Syamsuddin

Volume 20, issue 1, 2024

Influence of adoption of modern manufacturing technologies on firm value of the listed manufacturing companies in Nigeria pp. 1-10

Ezekiel Oluwagbemiga Oyerogba, Sinmisola Yoyinsola Anjorin, Julius Adeyemi Alamu and Tolulope Oyebanke Shangodare

Examining the behaviour of Chinese high-tech firms throughout their lifecycle of certification: A microeconomic perspective pp. 11-20

SungMan Yoon, Ying Cui and JungHwa Suh

Firm characteristics and corporate governance of state-owned enterprises: An analysis of an emerging market pp. 21-34

Nam Huong Dau and Son Trung Dinh

Banking service recovery and consumer loyalty: The mediating role of satisfaction pp. 35-45

Muhammad Meki Munawar and Bram Hadianto

The impact of fintech on the efficiency of urban commercial banks in China-based on super slacks-based measures with undesirable output pp. 46-57

Wang Haoliang, Mohamed Hisham Dato Haji Yahya and Norhuda Abdul Rahim

Urbanization as a catalyst for structural transformation in developing countries: The mediating impact of foreign direct investment pp. 58-66

Mustapha Amzil, Abdelhamid Ait Bihi, Ahmed Ait Bari, Mohamed Adrdour and Lahoucine Asllam

Catalysing sustainable development through water conservation: Insights from Malaysia pp. 67-77

Raja Adzrin Raja Ahmad, Nurul Huda Md Yatim, Syamsul Samsudin and Nurul Azlin Azmi

Corporate sustainability reporting and financial performance of likelihood distress companies in Nigeria pp. 78-88

Sunday Jones Aniefor, Onatuyeh Edwin Aruobogha, Ogbolu Lucky Mmamefune, Orife Catherine Ogheneovo and Osevwe-Okoroyibo Eloho

How CEOs’ overconfidence influences financial statement comparability under competition pp. 89-100

Jangho Gil

Breaking down the impenetrable wall: What are the barriers to good corporate governance practices above all? pp. 101-113

Abd Hadi Mustaffa, Roshidah Safeei, Norfarah Syahirah Mohd Fadzilah and Nor Adilla Tajarahim

Volume 19, issue 2, 2024

Effect of lean six sigma and recent technologies on environmentally sustainable manufacturing and financial management practices pp. 216-226

Abdallah Izzat Mahmoud Barakat

Does macroeconomic transmission streams matter for climate change and banking system stability relationships in selected Sub-Saharan economies? pp. 227-241

Emmanuel Amo-Bediako, Oliver Takawira and Ireen Choga

The impact of macroeconomic and bank internal factors on banking stability: Evidence from Kosovo banking sector pp. 242-249

Bujar Statovci and Driton Balaj

The effect of stock mispricing timing on M&A performance and the role of payment method as a mediator: Evidence from Chinese firms pp. 250-270

Jiachen Zhang, Aza Azlina Binti Md Kassim and Qingbang Mu

Factors affecting the financial reporting quality in commercial banks: Evidence in Vietnam pp. 271-283

Nguyen Thi Phuong Hong

Impact of personal, task, and environmental factors on auditor’s judgment and decision-making: Evidence from Lebanese certified public accountants pp. 284-300

Bilal Adel Moustafa Abdallah, Mohamed Gaber Ghanem and Rasha Mahboub

Determinants of well-being logistics entrepreneurs: Mediation of ICT and business performance pp. 301-312

Bagus Bayu Joni Saputra Aa, I Ketut Sudibia, Ida Bagus Putu Purbadharmaja and Made Heny Urmila Dewi

The nexus between board audit committee attributes and financial performance of firms in Africa pp. 313-328

Abubakar Balarabe Karaye, Abdullahi Zaharadeen Musa, Hussaini Bala and Ghousia Khatoon

Retirement satisfaction as a quantified outcome of superior financial literacy: An empirical investigation pp. 329-341

Daniel Frank, Vidya Bai and Sudhir Prabhu

Volume 19, issue 1, 2024

Exploring the factors that influence continued use of sharing economic platforms: Insights from idle fish pp. 1-14

Shengxiang She, Yaoping Liu, Daranee Pimchangthong, Pharath Run and Khoirul Anwar

Exploring entrepreneurial personality traits, motivation, and entrepreneurial success in the urban poor community pp. 15-23

Rohana Ngah, Noor Faizah Mohd Lajin, Hardy Loh Rahim and Mohd Ali Bahari Abdul Kadir

Evaluation of the contribution of the automated accounting information system to the managerial decision-making process in the commercial bank of Bangladesh pp. 24-40

Md. Shahnur Azad Chowdhury, Md Aminul Islam, Md Shahidul Islam, Mohammad Jonaed Kabir, Maruful Islam, Abdul Baes Muhammad Yasir Arafat and Sayema Hoque

A study on customer satisfaction regarding mobile wallets with a focus on google pay and Paytm in the Tiruchirappalli district pp. 41-49

Nithya A, Sheeba R and Vanitha S

The moderating effects of the industry competition level and industry diversification on the relationship between the transaction price of mergers and acquisitions and corporate value pp. 50-61

Ahmad Nasser Abuzaid, Aymn Sulieman Al-Qatawenh, Saif-aldeen Marwan Madadha and Manal Mohammad Alateeq

Research on the impact of top management team digitalization awareness of a firm's innovation output pp. 62-81

Yafang Zhu, Huayu Shen and Hui Guo

Determinants of tax revenue performance in South Africa for the period 1990-2018 pp. 82-96

Asiashu Given Mmbulaheni, Zvikomborero Nyamazunzu and Mbulaheni Albert Dagume

Understanding the mediating role of perceived risk in the relationship between price, product quality, and copra repurchase intention in North Maluku province pp. 97-106

Nugrahini Susantinah Wisnujati, Suwandi S Sangadji and Tanti Handriana

Does similarity matter? Investigating the relationship between live streamer' communication style similarity and user purchase intentions during live streaming pp. 107-117

Yuanyuan Dong and Arun Kumar Tarofder

The influence of corporate governance on the performance of the United Arab Emirates and other banks in the Middle East and North Africa region: A comparative analysis pp. 118-132

Amjed Ahmed Mohammed, Rossazana Bt Ab Rahim and Idrees Ahmed Mohammed

Negative impact of democracy on GDP annual growth rate in 2001-2019 and 2020 and mortality rate due to COVID-19 in 2020 pp. 133-148

Kibo Nagasaki and Shinya Nagasaki

Deciphering crypto interconnections using a multi-analytical approach pp. 149-175

Zaheda Daruwala

The role of stable coins in mitigating volatility in cryptocurrency markets pp. 176-185

Mohammad Ali Al-Afeef, Raed Walid Al-Smadi and Arkan Walid Al-Smadi

Board characteristics and tax planning of quoted companies in Nigeria pp. 186-195

Otuedon Ajueyitse Martins and Omoye A.S.

Healthcare service quality management: Evidence from Morocco pp. 196-215

Manal Jeyar, Abdeslam El Moudden and Omar Taouab