International Journal of Applied Economics, Finance and Accounting

2017 - 2025

From Online Academic Press
Bibliographic data for series maintained by Heather Rothman ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 22, issue 2, 2025

Comparative Analysis of Business Valuation Methods: A Practical Examination Using Discounted Cash-Flow and Economic Value-Added Approaches pp. 1-14

Andreas Hadjixenophontos, Christos Christodoulou-Volos and Julien Friedrich Kurz

Foreign Exchange Management Regime and Stock Market Capitalisation in Nigeria pp. 15-25

Peter Ifeanyi Ogbebor, Folorunso Ilesami Akande and Roseline Oluyomi Oliyide

The Role of Education in Driving Economic Growth in Lebanon pp. 26-35

Hussein Zabad and Hanadi Taher

Cultural Influences on the Quality of Anti-Corruption Disclosure in the Banking Sector pp. 36-52

Rasha Fouad Bou Hamdan

Auditors’ Intentions to Use Blockchain Technology: Do Trust in Technology, UTAUT Factors, and Age Matter? pp. 53-66

Amir Hasan Hamadeh, Rasha Mohammad Nouraldeen and Rasha Mohamad Mahboub

Can Green Accounting Finance Promote Energy Resilience: Fresh Insights from New Estimation pp. 67-82

Nguyen Thanh Trung

Geographical Insights into the Reward-Based Crowdfunding Market of the European Union pp. 83-104

Frederik C. Fellenberg, Jonas Hurm and Christian Möbius

Food Security in Africa: Challenges of Climate Change and Energy Opportunities pp. 105-115

Khalid Alfidi and Abdelkader El Moutaoukil

The Impact of Cybersecurity Assurance on the Quality of Internal Audit at The Financial Technology Companies in Jordan: The Moderating Role of COBIT 2019 pp. 116-132

Hisham Mohammed Ahmad and Al-Shayeb Al-Shayeb

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

Are Islamic Banks Resilient to Crises: New Evidence from the COVID-19 Pandemic Case of North African Countries pp. 111-119

Fatma Abdelkaoui and Ali Sidaoui

Manufacturing Performance and Organizational Practices: Evidence from an Emerging Economy pp. 120-138

Mohammad Alamgir Hossain, Walter Wehrmeyer and Mona Chitnis

The Effect of the Balance of Payments on Firm’s Cash Holdings: Evidence from Vietnam Stock Exchange pp. 139-152

Nguyen Tuan Anh and Tran Thi Thuy Dung

The Relationship between Democratic Governance, Finance and Economic Disparities in Selected African Countries pp. 153-166

Hammed Adetola Adefeso and Kazeem Oyedele Lamidi

Economic Adjustment through Foreign Direct Investments: A Literature Review pp. 167-179

Stavros G. Efthimiou

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