International Journal of Applied Economics, Finance and Accounting

2017 - 2025

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Volume 16, issue 2, 2023

Examining the impact of corporate governance and corporate financial reporting on firm value: A study of selected banks in Nigeria pp. 106-117

Grace Oyeyemi Ogundajo, Festus Folajimi Adegbie, Samuel Kolawole Oyegoke, Folorunso Akande and Eunice Ayooluwa Ajayi-Owoeye

Unemployment insurance and business ownership pp. 118-126

Lhakpa Sherpa and Tao Song

The impact of trust in the leader as a mediating variable between the moral integrity of the leader and job engagement: A field study in public sector institutions in Sultanate of Oman pp. 127-140

Tariq Mohamed Salih Atiya, Muawya Ahmed Hussein and Nawal Ali AL Rawas

Retracted: Influences of environment perception and social media communication via brand loyalty on the intention to buy green products among Vietnamese youth pp. 158-172

Trinh Le Tan and Nguyen Duc Quang

Board gender diversity and capital structure: Evidence from the Portuguese listed firms pp. 173-198

Joao Teodosio, Ines Lisboa and Celia Oliveira

Enterprise risk management and firm value: Evidence from selected commercial banks in Sub-Saharan Africa pp. 199-207

Ososuakpor Jonathan Oniovosa and Okoro Edesiri Godsday

Stability and performance of monetary and fiscal policies in the euro area pp. 208-221

Hounaida Daly and Taha Khairy Taha Ibrahim

Examining the impact of demonetization on banking efficiency: Evidence from bootstrapped estimates after consideration of undesirable outputs pp. 222-233

Shailika Rawat and Nishi Sharma

Business intelligence, management control systems and startup performance: Empirical study from Indonesia pp. 234-247

Andwiani Sinarasri, Anis Chariri and Zulaikha

An assessment of efficiency and productivity analysis of manufacturing industries in Bangladesh pp. 248-263

Omotara Adeeko, Olajide Idris Sanusi and Mosab I Tabash

Examining the causal factors of banking achievements for Islamic banks in Jordanian Islamic banks: An analytical study pp. 264-273

Abdullah Yusri AL Khatib, Sari Sulaiman Malahim, Ibrahim Marwan Khanji and Al’a Ata Jaradat

The mediating role of common stock's liquidity between ownership structure characteristics and corporation's value: Evidence from emerging markets pp. 274-287

Osama Wagdi, Mohamed Farouk and Shereen Aly Hussien Aly Abdou

Does e-banking moderate customer value relations with corporate reputation: The case of BNI bank in Kediri city, Indonesia pp. 288-296

Angga Rizka Lidiawan, Ujianto and Ida Bagus Cempena

Work motivation as a strategic development tool for the Greek forest service departments: Evidence from the region of Macedonia and Thrace pp. 297-307

Christos Konstantinidis, Maria Ntonti, Stella Zografou and Sofia Kourtesi

Tax policies for high-tech companies and tax avoidance in China pp. 308-318

Sung Man Yoon, En Lu Jiang and Ying Cui

Influence brand awareness and brand association on brand equity: Mediation of trust and brand loyalty in Kentucky Fried Chicken in East Java, Indonesia pp. 319-335

Sugiarti, Surachman, Fathur Rohman and Risna Wijayanti

Crowding-in or crowding-out? The linkage between private investment and public debt of India using symmetric and asymmetric cointegration methodology pp. 336-344

Shah Husain, Mohammad Noor Alam, Mohammed Wamique Hisam and Laxman Ram Paliwal

Goodwill impairment, surplus management and company performance: Empirical evidence from Chinese a-shares pp. 345-354

Xiaoqing Zhao, Jacquline Tham and Qingbang Mu

Innovation ability in mediates on the relationship of entrepreneurship orientation, organizational culture and knowledge management on MSME performance pp. 355-366

Sunyoto, Heri Pratikto, Sudarmiatin and Sopiah

Volume 16, issue 1, 2023

Financial reporting quality and its determinants: A machine learning approach pp. 1-9

Dau Hoang Hung, Vu Thi Thanh Binh, Dang Ngoc Hung, Hoang Thị Viet Ha, Nguyen Viet Ha and Vu Thi Thuy Van

The impact of flexibility and responsiveness on the financial performance in Malaysia’s manufacturing industry during the COVID-19 pandemic pp. 10-17

Mohd Khairulnizam Zahari, Norhayati Zakuan, Muhamad Zameri Mat Saman, Teh Zaharah Yaacob and Roshazlizawati Mohd Nor

The moderating role of audit quality between earning management and sustainable investment opportunities: Evidences from gulf cooperation council countries pp. 18-32

Ahnaf Ali Alsmady

Tourism sustainable competitiveness indicator for ASEAN bloc: A random forest approach pp. 33-42

Ann-Ni Soh, Chin-Hong Puah and Mohammad Affendy Arip

The impact of exchange rate changes on the trade balance: Evidence from Saudi Arabia vs her major trading partners pp. 43-55

Mohamed Ali Houfi

Islamic crowdfunding model for empowering student entrepreneurship program in Malaysia pp. 56-65

Nur Khairina Khairuddin and Muhammad Shahrul Ifwat Ishak

Factors influence residents’ investment decision for tourism industry development pp. 66-76

Merith Ifeoma Anaba, Goh Hong Ching and Muhammad Mehedi Masud

Financial attitude and financial performance of export MSMEs: Financial well-being as a mediating pp. 77-85

Ratnawati, M Taufiq Noor Rokhman, Sulis Rochayatun, Meldona and Yayuk Ngesti Rahayu

An assessment of bank profitability: Evidence from Albania pp. 86-96

Jona Puci, Parashqevi Draci, Albana Demi and Zahraa Merja

Quality of audit committee as a moderating effect between shareholding structure and intellectual capital disclosure in Indonesian banking companies pp. 97-105

Maria Goreti Kentris Indarti, Faisal Faisal and Etna Nur Afri Yuyetta

Volume 15, issue 2, 2023

The persistent effect of equity market timing on capital structure during right issue pp. 53-60

Wihandaru Sotya Pamungkas, Edi Supriyono and Meika Kurnia Puji Rahayu

Assessing total quality management and its impact on product quality: A cross-sectional study on textile industries in Bandung, Indonesia pp. 71-79

Ester Manik, Iwan Sidharta, Dhea Perdana Coenraad, Anton Tirta Komara, Rd Okky Satria and Farid Riadi

Competitive strategies and financial relations in the meat manufacturing firms: Evidence from Greece pp. 80-87

Christos Konstantinidis, Maria Tsiouni, Sofia Kourtesi and Nikolaos Giovanis

Exploring the role of green brand positioning in determining green product purchase intention pp. 88-95

Nofriska Krissanya, Sholikhah Sholikhah, Meta Bara Berutu and Dewi Agustin Pratama Sari

Increasing e-loyalty of banking customers through customer trust and commitment pp. 96-104

Yohanes Ferry Cahaya, Tirta Mursitama, Mohammad Hamsal and Viany Utami Tjhin

The influence of internal factors on loan risk management - Case study commercial banks of Kosovo pp. 105-114

Arben Sahiti, Arbana Sahiti Ramushi, Hatice Yurtsever and Sevdie Alshiqi Bekteshi

Can investors’ sentiment and inflation influence share market return volatility? An ASEAN perspective pp. 115-125

Citra Sukmadilaga, N R Handiani Suciati, Tri Handayani, Alissa Shafia Alraudha and Erlane K Ghani

The role of absorptive capacity, technological capability, and firm performance in Indonesia’s high-tech industry pp. 126-134

Tirta Mursitama, Noerlina and Lili Yulyadi Arnakim

An empirical study of China’s financial institutions holding non-financial listed companies’ shares on company innovation - a moderated mediating effect pp. 134-146

Shiqing Zhang, Wenqi Li, Brian Sheng-Xian Teo and Jaizah Othman

Volume 15, issue 1, 2023

Factors influencing the use of financial derivatives in Chinese listed companies pp. 1-9

Ao Yang, Wenqi Li, Brian Sheng Xian Teo and Jaizah Othman

The relationship between government health expenditure and economic growth: Evidence from western Balkan countries pp. 10-20

Selvete Shuleta Qehaja, Driton Qehaja, Arber Hoti and Erolinda Marovci

The relationship between economic diversification and carbon emissions in developing countries pp. 21-28

Phan Thi Lieu and Bui Hoang Ngoc

Mergers in the agribusiness sector: Theoretical analysis and empirical evidence from Greece pp. 29-38

Michail Pazarskis, Maria Gkatziou, Sofia Kourtesi and Zoi Kaitozhi

Improving MSME performance through financial literacy, financial technology, and financial inclusion pp. 39-52

Ade Gunawan, Jufrizen Jufrizen and Delyana Rahmawany Pulungan

Volume 14, issue 2, 2022

The Effect of Omni-channel Value Perception and Customer Engagement on Customer Commitment, Mediated by Customer Trust pp. 100-107

Yohanes Ferry Cahaya, Tirta Mursitama, Mohammad Hamsal and Viany Utami Tjhin

Factors Influencing Artificial Intelligence Adoption in Publicly Listed Manufacturing Companies: A Technology, Organisation, and Environment Approach pp. 108-117

Erlane K Ghani, Nurshahiirah Ariffin and Citra Sukmadilaga

Do Corruption, Inflation and Unemployment Influence the Income Inequality of Developing Asian Countries? pp. 118-128

GholamReza Zandi, Raja Rehan, Qazi Muhammad Adnan Hye, Sadaf Mubeen and Shujaat Abbas

The Relationship between Liquidity Risk Management and Commercial Bank Performance: Evidence from the Western Balkans pp. 129-136

Albina Kalimashi, Skender Ahmeti and Muhamet Aliu

Working Capital Management and Stock Performance: Evidence from an Emerging Market pp. 137-151

Lloyd Blenman, Hung T Pham, Tu V Dao and Ben Le

Restrictions on the Emission of a Digital Currency in a Central Reserve Bank for Minor Transactions pp. 152-161

Lisbeth Amelia Callo Solis, Yasmir Ivette Figueroa Zamudio, Aracely Pilar Espinoza Huamani, Nivardo Alonzo Santillán Zapata, Pedro Bernabe Venegas Rodriguez and Albert Farith Chavarri Balladares

Does Moral Reasoning Moderate Audit Quality Determinants? pp. 162-169

Ceacilia Srimindarti, Siti Nur Fajriah Ashobah, Pancawati Hardiningsih and Askar Yunianto

The Impact of Economic Crises on the Performance of Non-Financial Corporations in the Czech Republic pp. 170-181

Stanislava Hronova and Richard Hindls

Non-Linear Economies of Scale in Food Production: The Case of Norwegian Bakeries pp. 182-193

Leiv Opstad and Robin Valenta

A Risk-Oriented Approach in the System of Internal Auditing of the Subjects of Financial Monitoring pp. 194-206

Svitlana Levytska, Larysa Pershko, Liudmyla Akimova, Oleksandr Akimov, Konstantin Havrilenko and Oleksandr Kucherovskii

Volume 14, issue 1, 2022

Government Stability in the Remittance-Economic Growth Link in Ghana pp. 1-14

Eunice Adu-Darko and Emmanuel K Aidoo

Towards Green Credentials of SMEs: Qualitative Insights on Barriers to Green Responsiveness from a Developing Economy pp. 15-24

R M D A P Rajapakse, S M F Azam and A Khatibi

The Macroeconomic Determinants of Moroccan Corporate Bankruptcy pp. 25-33

Youssef Zizi, Mohamed Oudgou and Abdeslam El Moudden

The Impact of Tax Control on Tax Revenues: An Aggregate Metric Analysis of the Case of Albania pp. 34-41

Arjana Lleshaj, Dorina KOCI (janku) and Llesh Lleshaj

The Effect of Macroeconomic Indicators on Non-Performing Loans: The Case of Balkan Countries pp. 42-49

Agnesa Krasniqi-Pervetica and Skender Ahmeti

Tax Disclosure in Financial Statements: The Case of Indonesia pp. 50-59

Arie Pratama and Azzallia Putri Pratiwi

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes pp. 60-66

Markonah Markonah and Sumarno Manrejo

The Effect of Shariah Committee Composition on Malaysian Islamic Banks’ Audit Report Lag pp. 67-76

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

Is Tax Accounting Information Relevant to Users? The Case of Indonesia pp. 77-90

Arie Pratama

The Effect of COVID-19 on the Value Relevance of European Firms’ Financial Statements pp. 91-99

Nicholas D Belesis, Christos G Kampouris and Alkiviadis Th Karagiorgos