International Journal of Applied Economics, Finance and Accounting

2017 - 2025

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Volume 18, issue 2, 2024

Study on the impact of ESG performance on corporate value: Based on a media attention perspective pp. 216-229

Kai Zhang, Aza Azlina Md Kassim and Yiheng Guo

Public spending and economic growth: Evidence from the Western Balkans pp. 230-240

Bashkim Mustafa and Safet Abdullahu

How does earnings management impact annual report readability? pp. 241-249

Nam Huong Dau, Duy Van Nguyen and Hai Thi Thanh Diem

A Markov-Switching model of public debt in South Africa pp. 250-258

Teboho Mosikari and Gisele Mah

Which factors of corporate governance influence the financial sustainability of non-bank financial institutions in Bangladesh? Panel data analysis by the PCSE estimator pp. 259-269

Manjurul Alam Mazumder

Does the strength of women in the upper echelon influence earnings quality? The application of critical mass theory pp. 270-281

Eghosa Godwin Inneh, Tajudeen John Ayoola, Omoneye Olufunke Olasanmi, Isaiah Omotayo Fakunle and Olusola Adedoyin Ologunde

Unravelling the drivers of priority sector lending for inclusive economic growth: Evidence from India pp. 282-290

Leema Roseline Arul Doss, Gayathri Jayapal, Justin Nelson Michael, Zakiya Begum Sayed and Manivannan Babu

The impact of servant leadership on team innovative performance: Mediating role of employee innovative behavior pp. 291-304

Luxi Ren, Hui Guo and Huayu Shen

Unconsolidated separate financial statements and dividends: Evidence from Korea pp. 305-320

Seoyoung Doo and Sung-Soo Yoon

Perceived inclusion of Islamic finance: The effects of attitudes, experience, literacy, religiosity, and social influences pp. 321-338

Fauz Moh’d Khamis, Mohamad Yazid Bin Isa and Noraini Binti Yusuff

The impact of the corporate risk management model on the quality of financial reports in Jordanian commercial banks pp. 339-350

Raed Kanakriyah, Riyad Al-Hindawi, Noor Abu-Al Samen, Hanady Bataineh and Rafat Salameh

The mediating effect of the COVID-19 pandemic on heuristic techniques and cognitive biases on investment decision-making pp. 351-360

Williams Kwasi Peprah, Christopher Ampadu Kwakwah-Oppong, Francis Osei-Kuffour and Lenny Leorina Evinita

The impact of management control on the performance of large distribution companies in Morocco pp. 361-374

Abdelali Sidqui and Mohamed Makhroute

Investment decisions in the context of SMEs: A non-financial factor approach pp. 375-385

Gelmar Vidal, Alexander Sanchez-Rodriguez, Reyner Perez-Campdesuner and Rodobaldo Martinez-Vivar

The impact of the Russia-Ukraine conflict on the Saudi Arabian stock market: An event study analysis pp. 386-400

Omer Ahmed Sayed

Economics of corruption: The demand side case of Western Balkan countries pp. 401-410

Edmira Cakrani, Gjergji Shqau and Dimitrios Alexios Karras

Impact analysis of bilateral trade openness and income inequality based on the system GMM method: A case study of transnational dynamic panel data pp. 411-423

Fan Ying, Azeem Fazwan Bin Ahmad Farouk and Li Qing Lin

The relationship between financial sector development and individual economic well-being in Mena region: Panel feasible generalized least squares between 2005 and 2022 pp. 424-439

Amine El Kadri, Khalil Ksissou and Mohammed El-Khodary

The impact of servicescape on consumer behavior from the perspective of territorial perception pp. 440-452

Wang Chunhui and Ooi Boon Keat

Effects of human capital on revenues: evidence from professional service organizations in Taiwan pp. 453-466

Chung-Cheng Yang, Kui-Ying Lin and Yahn-Shir Chen

Volume 18, issue 1, 2024

Exploring employees' perspectives on the Nigeria PRA 2014 and the impact of behavioural factors on the choice of PFAs pp. 1-14

Ishaku Ahmed Adamu and Paluri Sheela

The impact of capital operation strategy and financing constraints on firm innovation pp. 15-23

Guomin Hao, Hui Guo, Huayu Shen and XinRong Hao

Demand for non-life insurance: A Sub-Saharan region panel data analysis pp. 24-32

Priviledge Cheteni, Herrison Matsongoni and Ikechukwu Umejesi

Remittances and domestic investment nexus: Evidence from a PMG-ARDL approach pp. 33-42

Margaret Rutendo Magwedere and Godfrey Marozva

Quality of life: The role of tourism and renewable energy pp. 43-52

Pavlos Stamatiou

Measuring aggressive decision-making behavior: A confirmatory factor analysis pp. 53-64

Muhammad Rizal, M. Shabri Abd. Majid, Said Musnadi and A Sakir

The impact of marketing intelligence adoption on banking profitability: Evidence from Egypt pp. 63-76

Shereen Aly Hussien Aly Abdou

Factors affecting the intention to use QRIS on MSME customers pp. 77-87

Osly Usman, Markhamah Alianti and Fidhyallah Nadya Fadillah

Growth in revenue and earnings management practices in Nigeria pre- and post-IFRS adoption periods pp. 88-97

Lucky Izobo Enakirerhi and Felix Enaibre Ighosewe

Tax amnesty and taxpayer morality in predicting taxpayer compliance pp. 98-106

Sony Devano, Sri Mulyani, Srihadi Winarningsih and Erlane Ghani

Analysis of sources of risk in socially responsible investment: The Moroccan case pp. 107-119

Mohammed Alami Chentoufi and Ait Alla Aniss

The effect of adoption of an electronic filing system in corporate tax on tax avoidance: A case of Mongolian firms pp. 120-129

Jae Ryong Lee, Myagmardorj Ochirtulga and Ying Cui

Time-series analysis of the health outcomes-financial development nexus: Evidence from South Africa pp. 130-141

Olufunmilayo Olayemi Jemiluyi and Leward Jeke

The impact of environmental, social, and governance on corporate financial performance: Empirical evidence based on Chinese a-share listed companies pp. 142-157

Guo Yiheng, Aza Azlina Md Kassim, Xu Heng and Zhang Kai

Assessment of cost efficiency in the banking sector of selected countries in Southeastern Europe pp. 158-167

Agnesa Krasniqi-Pervetica and Skender Ahmeti

Beyond the screen: How affection drives impulsive purchases in livestreaming e-commerce pp. 168-179

Yuanyuan Dong and Arun Kumar Tarofder

Factors affecting loyalty in mobile banking: A case study on BSI mobile customers pp. 180-191

Osly Usman, Prasasti Ajeng Iselmi and Nadya Fadillah Fidhyallah

Infrastructural development and trade performance in Sub-Saharan African countries pp. 192-199

Forget Mingiri Kapingura and Kazeem Abimbola Sanusi

How do liquidity and leverage affect reporting delays? pp. 200-206

Le Thanh Huyen

Mediating role of competitiveness between process innovation and financial performance: Internationalization moderation pp. 207-215

Yuli Soesetio, Budi Eko Soetjipto, Puji Handayati, Agung Winarno and Fajar Palguna Wijaya

Volume 17, issue 2, 2023

The effectiveness of career development in mediating the influence of the working environment and training towards the performance of employee pp. 202-210

R Luki Karunia, Darmawansyah Darmawansyah, Johan Hendri Prasetyo, Triyadi Triyadi and Joko Ariawan

Effect of business culture on organization commitment of banking sector employees pp. 211-218

Hue Hoang Thi, Hoc Le Hieu and Mai Anh Nguyen Thi

The moderator effect of socioeconomic status on the relationship between parental financial teaching and financial literacy pp. 219-227

Adam Ndou

The effects of banking regulations on banking performance in selected emerging countries pp. 228-236

Burak Buyukoglu, Ibrahim Halil Eksi, Almir Alihodzic and Mosab I. Tabash

The effect of quality culture on service quality; infrastructure quality as a mediation variable pp. 237-245

Kartini Kartini, Samdin Samdin, Ramli Ramli, Sinarwati Sinarwati and Zaludin Zaludin

Effective communication as a moderating factor in international business crisis management pp. 246-259

Stavros Kalogiannidis, Olympia Papaevangelou, Dimitrios Syndoukas and Fotios Chatzitheodoridis

Exploring the mediating effect of relational quality on brand advocacy: The role of parasocial relationship among millennials in Indonesia pp. 260-266

Aryo Bismo, Harjanto Prabowo, Pantri Heriyati and Sri Bramantoro Abdinagoro

Evaluating the financial performance of listed REIT firms in South Africa: A 7-step DuPont model technique pp. 267-278

Marie Mangwi Ayaba, Emmanuel Amo-Bediako and Oliver Takawira

The influence of managerial competence on the relationship between cost accounting systems and financial performance: A quantitative study of social welfare organizations pp. 279-293

Ashfaque Ahmed, Shaili Vadera, Samina Bashir, Ashraf Imam, Asma Khatoon, Asif Baig and Imran Ahmad Khan

Domestic verses foreign borrowing: Does the mode of fiscal deficit financing matter for inflation in Sub-Saharan African countries? pp. 294-304

Jerry Ogutu Sumba, Rogers Ochenge Ondiba and Paul Joshua Mugambi

Value added tax and household consumption in Sub-Saharan Africa: Evidence from Nigeria and South Africa pp. 305-316

Cordelia Onyinyechi Omodero, Ebieri Jones and Olugbenga Ekundayo

Does workplace incivility affect the satisfaction of employees? Evidence from small and medium enterprises pp. 317-324

Kelvin Agbarha Egberi

Impacts of destination social responsibility on destination image and tourist revisit intention: An empirical study at tourism destinations in the Mekong delta, Vietnam pp. 325-336

Nguyen Thanh Long, Phan Hong Hai, Tran Dang Khoa, Pham Ngoc Kim Khanh, Le Thuy Kieu and Luu Xuan Danh

Digital disruption of accounting information and quality of financial reporting of listed money deposit banks in Nigeria pp. 337-352

Jimoh Odunayo, Rufus Ishola Akintoye, Theophilus Anaekenwa Aguguom, Abiodun Wasiu Sanyaolu, Adeboyejo Omobowale and Kolawole Akeem Osunusi

The impact of advertising on the income of MSMEs in Ecuador pp. 352-361

Reyner Perez-Campdesuner, Alexander Sanchez-Rodriguez, Gelmar Vidal and Rodobaldo Martinez-Vivar

Navigating the economic fallout of COVID-19: A study of credit unions financial ratios in Ecuador pp. 362-375

Carlos de la Torre-Munoz, Diego F Raza-Carrillo and Xavier Carrillo

The influence of shariah committee mechanisms on audit report delay: Before and during the COVID-19 crisis pp. 376-388

Suzilawati Uyob, Ana Salwa Md Zin, Junaira Ramli, Nur Amalina Abdul Ghani, Jaizah Othman, Kalsom Salleh and Aza Azlina Md Kassim

The mediating and moderating of absorptive capacity on human capital toward product innovation within MSMEs in Indonesia pp. 389-401

Kusumah Arif Prihatna, Idris Gautama So, Hardijanto Saroso and Sri Bramantoro Abdinagoro

Inspecting sector-specific capital structure determinants: The case of Malaysian Shariah firms pp. 402-414

Raja Rehan, Auwal Adam Sa’ad, Razali Haron and Qazi Muhammad Adnan Hye

The role of competitive advantage as a mediator of knowledge management, learning orientation and innovation on the performance of batik SMEs in Bangkalan regency, Indonesia pp. 415-428

Muchammad Firman Mauludin, Sudarmiatin, Imam Mukhlis and Puji Handayati

Analysing the impact of accounting information system components in enhancing the AIS performance in enterprises pp. 429-435

Shqipdona Hashani Siqani and Nexhmie Berisha Vokshi

Developing the competitive advantage of small and medium enterprises through an ergo-iconic value approach in Indonesia pp. 436-444

Andriyansah, Ginta Ginting and Abdul Rahman Rahim

The role of perceived risk as a moderating variable: Customer data, IndiHome Telkom Surabaya city pp. 445-453

Nur Laely

Innovation capacity and social capital as mediators of relationships in integrated quality management with sustainable performance of village-owned enterprises in Klaten district, Central Java, Indonesia pp. 454-468

Bangun Putra Prasetya, Moeljadi, Risna Wijayanti and Siti Aisjah

The impact of climate change on the resilience of banking systems in selected Sub-Saharan economies pp. 469-482

Emmanuel Amo-Bediako, Oliver Takawira and Ireen Choga

Determinants of corporate disclosures: An empirical test of political economy theory pp. 483-496

W A N Priyadarshanie, Siti Khalidah Md Yusoff and S. M. Ferdous Azam

Evaluating the success of green accounting practices in the banking sector of Bangladesh pp. 497-508

Serajul Islam, Md Shahidul Islam, Md Rizwan Hassan, A B M Yasir Arafat, Siddique Ahmed, Sayema Hoque and Tania Sultana

Assessment of the effects of knowledge management on the performance of the Moroccan public and semi-public sectors: An empirical analysis pp. 509-528

Habachi Mohamed and Aicha Kaoutar Essaid

A comparative scientometric analysis of investor sentiment and trading behaviour research pp. 529-552

Kezhen Zhang, Normaziah Mohd Nor and Aslam Izah Selamat

Determinants of internet banking usage in emerging markets: Evidence from Egypt pp. 553-571

Shereen Aly Hussien Aly Abdou

Volume 17, issue 1, 2023

The impact of capital structure on financial performance pp. 1-6

Ylber Prekazi, Roberta Bajrami and Arsim Hoxha

Optimizing expected policy outcomes through creative problem structuring: Police human resource development policy in the southeast Sulawesi regional police, Indonesia pp. 7-17

Amirullah Amirullah, Eka Suaib, Abdul Kadir, La Ode Bahana Adam and Zaludin Zaludin

Cloud computing to audit quality- evidence from the Kingdom of Saudi Arabia pp. 18-29

Eid M Alotaibi

Impact of service quality dimensions on customer satisfaction in priority sector lending pp. 30-38

Leema Roseline Arul Doss, Gayathri Jayapal, Suganya Ganesan and Justin Nelson Michael

The influence of vocational education parameters on economic growth in European Union member states pp. 39-49

Nexhit Shala and Myrvete Badivuku-Pantina

Labour unions and corporate pension policy pp. 50-58

Kyongsun Heo and Jinhan Pae

Board diversity and tax planning in the context of Malaysian listed firm pp. 59-66

Mohd Waliuddin Mohd Razali, Nurul Amirah Sujak Subanderayo, Noraisyah Abd Rahman, Josephine Tan-Hwang Yau and Dyg Haszelinna Abg Ali

Examining the owners and manager's perceptions of the determinants that influence the effectiveness of SME: Evidence from Kosovo pp. 67-75

Arben Terstena, Ismail Mehmeti and Sokol Krasniqi

Internally sourced revenue optimality and national economy development of Nigeria pp. 76-87

Theophilus Anaekenwa Aguguom, Appolos Nwabuisi Nwaobia, Mba Okoro Obasi and Chizoba Christiana Ajah

Effect of e-banking practices in the banking sector of Bangladesh-customers' perception pp. 88-96

Md Shahnur Azad Chowdhury, Md Aminul Islam, Md Shahidul Islam, Md. Ariful Hoque, Md Shariful Haque, Abdullah Mohammad Shahabuddin and Mohammad Shyfur Rahman Chowdhury

Assessing the impact of audit software on audit quality: Auditors' perceptions pp. 97-108

Eid Mohammed Alotaibi and Awwad Alnesafi

Crowdfunding – a youth perception approach in Albania pp. 109-116

Edlira Luci, Llesh Lleshaj and Blisard Zani

Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach pp. 117-126

Odunayo Olamide Olaniyi, Tajudeen John Ayoola, Olatunde Wright, Olateju Dolapo Aregbesola and Peace Ebunoluwa Kolawole

Application of Dupont-factor analysis to financial performance and market measurement of the southeast Asian hotel industry pp. 127-134

Jun Jiang

Adopting FinTech to promote financial inclusion: Evidence from western African economic and monetary union pp. 135-145

Ahamadou Maichanou and Dan Baky Agada

Analysis of financial statements based on the perspective of strategic management: A case study of Midea group in China pp. 146-155

Mingda Song, Meichen Fu, Bixian Han and Shi Yin

COVID-19 pandemic, Russian-Ukrainian war and REER volatility: Evidence from panel of countries pp. 156-167

Ayyoub Ben El Rhadbane and Abdeslam El Moudden

Does managerial propensity towards digitalization enhances firm performance? A case study of Indian MSMEs pp. 168-175

Mohammed Abdul Imran Khan and Mohammed Uddin

The role of digitalization of transfer pricing in the company’s management accounting system pp. 176-185

Nina Poyda-Nosyk, Valentyna Borkovska, Robert Bacho, Gabriella Loskorikh, Veronika Hanusych and Roman Cherkes

Accounting similarities, sophisticated investors, relevance and information asymmetry pp. 186-201

Alireza Azarberahman, Saeed Pakdelan and Malihe Tohidinia