International Journal of Applied Economics, Finance and Accounting

2017 - 2025

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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

Ensuring Compliance: Data Privacy Audits Under Global Privacy Regulations pp. 133-144

Emad Fallatah

Modeling the Determinants of Entrepreneurial Success and Failure in Newly Created Moroccan SMEs: A Machine Learning Approach pp. 145-173

Nour-Eddin Amghar, Nour-Eddin Amghar, Aicha Mrhari and Dina Ait Lahcen

Evaluating the Business Performance of the Big4 Banks in Vietnam in the Context of Digital Transformation pp. 174-182

Lan Nguyen-Thi-Huong

Does Maintaining Liquidity Improve the Performance of Small Businesses pp. 183-192

Sibusiso Dermot Gumede and Oliver Takawira

The Impact of Digital Transformation in Reducing the Expectations Gap in External Auditing in Jordanian Public Shareholding Industrial Companies pp. 193-203

Hiyam Moh’d Abdallah Yousef

Determinants of Board Size and Diversity: A Study of Financial Institutions in South Africa pp. 204-215

Floyd Khoza

Measuring Funding Liquidity and its Determinants within US Banks: An Empirical Investigation in Light of Subprime and Covid-19 Crises pp. 216-228

Hamza Mouna and Boujelbene Younes

Understanding Financial Literacy and Retirement Preparedness: Examining the Mediating Effect of Staff Retirement Attitude in Ugandan Public Universities pp. 229-243

Ajok Sarah Keryne and Kasozi Jason

AI-Driven Strategy: Aligning Business with Human Behavior and Consumption Pattern pp. 244-257

Nataliia Zaviziena and Lilya Shienko

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