Asian Journal of Economics, Business and Accounting
Not a member yet
2059 research outputs found
Sort by
Conducting Comparisons to Analyze Financial Reality under the Umbrella of the Kruskal-Wallis Test: Evidence from the Saudi Financial Market
No full textThe study aims to analyze the financial reality of industrial companies listed on the Saudi Stock Exchange (SSE) to analyze sectoral differences using the non-parametric Kruskal-Wallis test. A comparative design was adopted to investigate the reality of industrial companies across different sectors using financial indicators to identify significant differences. The study focused on industrial companies listed on the SSE during 2024 in the basic materials, capital goods, and long-term commodities sectors. Financial data was collected for fifteen companies distributed across three main sectors, and the Kruskal-Wallis test was used to determine whether there were significant statistical differences in three key financial indicators: net profit, net assets, and market value. The results reveal statistically significant differences between the sectors studied, with the capital goods sector recording the highest financial performance, while the long-term commodities sector showed the lowest performance. These results underscore the need to apply non-parametric methods to uncover significant differences that financial methods may fail to detect. The study concluded by integrating statistical and financial strategies to achieve accurate and reliable results, thus providing investors and financial analysts with a better understanding of the decision-making process
Earnings Management and Financial Reporting: A Review of Techniques and Consequences
No full textThe discussion of this review of works in the field of earnings management explains the contemporary setting of this research topic by undertaking the means by which firms use it and the effect on quality of financial reporting. We combine findings of 30 studies on accrual-based and real earnings management practices in a diverse sample of international markets published in 2023–2024. We discuss how detection methods, including machine learning, have developed and how corporate governance may be applied to restrict opportunistic reporting practices. According to the review, it implies that there are pertinent implications on the decision-making of stakeholders, the efficiency of the marketplace, and the regulation. The important findings indicate that the management of real earnings becomes more common, the forms of detection are increasingly more advanced and performance of various forms of governance mechanisms in various institutional circumstances is different. We observe convergence of earnings management and ESG reporting, the use of technology to aid in detection and inconsistency of effective regulation in institutional settings. The relevance of the review lies in the fact that it provides a systematic method of understanding the present earnings management scale of practice and its impacts on financial reporting transparency and offers future-policy development and research suggestions
Impact of Employee Relations on Organizations Performance in Tanzania: A Case of VETA-Mara
No full textAims: This study examined the impact of employee relations on organizations performance in VETA – Mara region. The study was guided by following specific objectives; to examine the effect of communication on organizations performance, to examine the effect of employee’s engagement on organizations performance and to examine the effect of employee conflict resolution on organizations.
Study Design: The explanatory design was used.
Place and Duration of Study: This study was conducted at Vocational Education and Training Authority (VETA) – Mara region in Tanzania, between June 2024 and July 2025.
Methodology: The study adopted a positivism research philosophy, Quantitative approach and the explanatory design was used. 186 samples were drawn from a population of 372 using stratified random sampling technique. The questionnaires were used to collect data. Descriptive statistics, Pearson correlation and multiple linear regressions were used as data analysis instruments.
Results: The study found that communication was positive strong and significantly correlated to organizations performance. Employee’s engagement was positive strong and significantly correlated to organizations performance and Employee conflict resolution was as well positive strong and significantly correlated to organizations performance.
Conclusion: The study concluded that open communication and the seamless exchange of information play a crucial role in enhancing organizational performance. Furthermore, organizations engage employees in the decision-making process and establish formal disciplinary measures to prevent conflicts
Taxation Challenges Facing Small and Medium Scale Enterprises (SMEs): A Case Study of Mafinga Town Council, Tanzania
No full textTaxation is a critical tool for domestic revenue mobilization, particularly in developing countries where funding for public services, infrastructure, and development initiatives is essential. Small and Medium Enterprises (SMEs) play a vital role in economic development, contributing significantly to job creation and GDP growth. However, SMEs often exhibit low tax compliance due to high informality and limited awareness of tax obligations. This study aimed to assess the taxation challenges facing SMEs in Mafinga Town Council, Tanzania, with a specific focus on the effectiveness of tax collection enforcement mechanisms. While much research has examined tax compliance in larger urban centers, there is limited empirical evidence on the challenges faced by SMEs in smaller councils, highlighting a critical gap in the literature. A mixed-methods approach was employed, combining quantitative surveys and qualitative interviews. The quantitative component involved structured questionnaires administered to 101 SME owners and managers, while qualitative insights were gathered through semi-structured interviews with local tax officials. Quantitative data were analyzed using the Statistical Package for Social Sciences (SPSS), and qualitative data were subjected to thematic analysis, providing a comprehensive understanding of SME tax compliance challenges. Key findings indicate that 48% of SMEs perceive tax officers as effective, yet a substantial proportion remains neutral, while 52.5% report experiences of corruption, highlighting major compliance barriers. Findings indicate that nearly half of SMEs perceive tax officers as effective, though a substantial proportion remains neutral, reflecting inconsistencies in service delivery and communication. Most SMEs view the tax collection system as transparent; however, over 52% report experiences of corruption, undermining trust in tax authorities and negatively affecting compliance. The study concludes that the perceived performance of tax officers, transparency of the tax system, and prevalence of corruption significantly influence SME compliance. To enhance tax compliance, the study recommends comprehensive training programs for tax officers to improve engagement and service delivery, strengthening communication about tax procedures, and ensuring transparency in revenue allocation. Implementing robust anti-corruption measures, such as independent audits and anonymous reporting channels, alongside support programs that educate SMEs on record-keeping, financial literacy, and tax obligations, is essential
The Impact of Digital Financial Literacy on Cybercrime Victimization: Evidence from the Digital Banking Customers in Commercial Banks of Sri Lanka
No full textThe rapid digital transformation of the banking sector has expanded financial inclusion and efficiency but also exposed consumers to rising risks of cybercrime. In Sri Lanka, digital banking platforms such as Sampath Vishwa, PeoPay, and mobile wallets are widely adopted, yet cyberattacks including phishing and unauthorized transfers remain prevalent. Against this backdrop, this study investigates the impact of Digital Financial Literacy (DFL) on cybercrime victimization among digital banking customers in Sri Lankan commercial banks. Guided by the Theory of Planned Behavior (TPB) and Routine Activity Theory (RAT), the research adopts a positivist philosophy and a deductive approach, employing a cross-sectional survey design. Data were collected from 381 digital banking users across provinces using a stratified random sample and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that user attitudes, digital financial knowledge, and subjective norms significantly reduce the likelihood of cybercrime victimization, while perceived behavioral control and awareness showed no direct effect. Among control variables, age demonstrated a significant correlation with victimization, whereas gender and education did not. The study concludes that DFL is a multidimensional construct that functions both as a behavioral enabler and a guardianship mechanism, shaping safer online financial practices. The results highlight the urgent need for banks and policymakers to design structured literacy and awareness programs that strengthen consumer knowledge and attitudes while leveraging social influence to promote secure digital practices. By demonstrating the preventive role of DFL, the study contributes to theoretical discourse at the intersection of finance, behavior, and criminology, while offering practical insights to enhance cybersecurity resilience in the Sri Lankan banking sector
Extending the Theory of Planned Behavior in Explaining Malaysian Tourists’ Revisit Intention to Temajuk Beach
No full textAims: This study aims to examine the factors influencing Malaysian tourists’ revisit intention to Temajuk Beach by extending the Theory of Planned Behavior (TPB) with additional variables destination image, satisfaction, and local food affinity to provide a more comprehensive understanding of behavioral intention in border tourism contexts.
Study Design: A quantitative research design was employed to test the relationships among cognitive, social, and affective variables affecting revisit intention using the extended TPB framework.
Place and Duration of Study: The research was conducted at the Tourism Office and Temajuk Beach area, Paloh District, Sambas Regency, West Kalimantan, Indonesia, over an eight-month period following the reopening of the Malaysia–Indonesia border in August 2022.
Methodology: A total of 200 Malaysian tourists were selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Reliability and validity were confirmed with Cronbach’s Alpha > 0.7 and AVE > 0.5. Hypothesis testing examined both direct and mediating relationships among attitude, subjective norm, perceived behavioral control, destination image, satisfaction, local food affinity, and revisit intention.
Results: The findings show that attitude (p=0.007), subjective norm (p=0.032), perceived behavioral control (p=0.014), and destination image (p=0.002) significantly influence revisit intention. Satisfaction had no significant effect (p=0.087), while local food affinity strongly mediated the relationship between destination image and revisit intention (p=0.002). Destination image emerged as the most dominant predictor of revisit intention.
Conclusion: The study concludes that emotional and sensory experiences particularly through destination image and local food affinity play a more critical role in encouraging tourist loyalty than satisfaction alone, offering valuable insights for sustainable tourism development and marketing
Factors Shaping the Adoption of LPG for Cooking in Urban Tanzania: Evidence from Geita Municipal
No full textThe global shift towards sustainable energy systems positions the adoption of Liquefied Petroleum Gas (LPG) as a critical objective. However, a significant disparity exists between these international efforts and the persistent dominance of traditional biomass fuels, such as firewood and charcoal, in Tanzanian households. This study examines the socio-economic determinants of LPG adoption for cooking in urban Tanzania, focusing on Kalangalala Ward, Geita Municipal Council. Grounded in the framework of UN Sustainable Development Goal 7, the research seeks to identify pathways to affordable and clean energy access. Employing a mixed-methods approach, data were collected from 87 respondent’s households, food vendors, and key informants through structured interviews, questionnaires, and observation using a checklist. A logistic regression analysis identified several factors with a statistically significant positive influence on LPG adoption (p < 0.05): higher household income, greater awareness of LPG benefits, advanced education levels, positive attitudes towards LPG, and the availability of suppliers. Conversely, major adoption barriers included the high initial cost, ongoing refill expenses, safety concerns, and cultural preferences for traditional fuels. Notably, proximity to a refilling station (within 1 km for all respondents) was not a significant factor (p > 0.05). The study concludes that while awareness of LPG\u27s benefits is high, financial barriers are the primary constraint. It is recommended that policymakers and stakeholders develop strategies to lower the upfront and recurrent costs of LPG to foster its consistent use and support a sustainable energy transition in the region
E-Banking Trends in India\u27s Retail Banking: Impact of Demonetization on Consumer Behavior
No full textDemonetization, announced in India on November 8, 2016, marked a turning point for the country’s financial ecosystem, significantly influencing consumer behavior in retail banking. This paper examines the evolving E-Banking trends in India\u27s retail banking sector, emphasizing the impact of demonetization on consumer adoption of digital financial services. The withdrawal of high-denomination currency notes disrupted cash-dependent transactions, compelling consumers and businesses to pivot towards electronic banking channels, including internet banking, mobile banking apps, and Unified Payments Interface (UPI) platforms.
The study highlights key shifts in consumer preferences, such as the increased reliance on cashless payment systems, enhanced use of mobile wallets, and greater acceptance of online banking solutions for routine financial transactions. It also delves into the demographic variations in adoption, with urban users leading the digital transition and rural consumers progressively embracing E-Banking due to government-led initiatives and financial literacy campaigns.
Using secondary data from government reports, industry surveys, and banking publications, the study highlights key shifts in consumer preferences, including increased use of cashless payments and mobile wallets. It also explores demographic differences, with urban consumers leading adoption while rural users gradually embrace digital banking through government initiatives and financial literacy campaigns.
Additionally, the paper explores the challenges faced by consumers during this transition, including cybersecurity concerns, digital literacy gaps, and infrastructure limitations. It evaluates how these barriers were addressed through technological innovations, regulatory support, and the expansion of E-Banking services.
The findings reveal that demonetization acted as a catalyst for the digital transformation of retail banking in India, fostering a shift in consumer behavior towards a more technology-driven and cashless economy. This transformation has laid a robust foundation for the future growth of E-Banking services
Effect of Technological Readiness in Detection and Prevention of Fraud among Registered Commercial Banks in Kenya
No full textPurpose: This paper empirically investigates the effect of technology readiness, specifically technological optimism, technological innovativeness, technological discomfort, and technological insecurity on fraud detection and prevention (FDP) among registered commercial banks in Kenya.
Design/Methodology/Approach: The study adopted both the explanatory and cross‑sectional research design. Data was collected using a sample of 400 structured questionnaires that were administered to staff across various departments of the selected banks. The hypotheses were tested using the results of multiple regression analysis.
Research Findings: The regression results demonstrated that technological innovativeness and technological optimism positive and statistically significant effect on FDP. In contrast, technological discomfort and technological insecurity had a significant and negative effect on FDP. These results confirmed that readiness enablers (optimism, innovativeness) improve fraud‑management outcomes, whereas readiness inhibitors (discomfort, insecurity) erode its.
Practical Implications: The study contributes to the fraud‑risk and digital‑operations literature in emerging banking markets and offers actionable guidance for bank executives, risk managers, and regulators. Managers should institutionalize innovative practices and cultivate optimism through clear performance narratives, feedback loops, and transparent model‑risk governance. Concurrently, banks should mitigate discomfort and insecurity via user‑centric design, role‑specific training and certifications, embedded decision support, and peer‑champion programs. Supervisory bodies and industry associations may leverage these insights to craft capability‑building initiatives and incentives that align human readiness with technology investments, thereby strengthening sector‑wide fraud detection and prevention
CSR and Women’s Empowerment in Odisha, India: A Case Study of Business and Social Equity Initiatives
No full textCorporate Social Responsibility (CSR) is a term, which has attracted the attention of academics institutions and industries very recently. In India, especially Tata has been implementing CSR activities since 1912. It is the beginning of the 19th century transformed this concept of philanthropy and encouraged the industrialists to empower communities through different capacity building program towards women development and thereby making the community as its stakeholder. The business strategies varies from company to companies, where it is observed that few companies give importance to health care, educational initiatives, environment sustainability, livelihood generation etc. The intervention of micro finance has brought in tremendous changes in the life of woman at the grass root level. The self-help groups (SHGs) are the instrumental in empowering rural women with affordable banking, insurance and entrepreneurial approaches.
Keeping this as backdrop, the present study focuses on CSR and women‘s socio-economic empowerment through livelihood generation in Indian Metals and Ferro Alloys Ltd (IMFA) located in Tangi, Cuttack. The study is carried by both primary and secondary sources of data collection. The secondary sources have been utilized by the reported information of the companies in their annual sustainability reports. For the primary data collection, the study utilizes descriptive and exploratory research design with a sample size of 60 women respondents from six different villages to capture the diverse experience and perspective. Interview schedule is used as a tool for data collection and purposive sampling technique is used to fulfil the objectives of the study. The present study attempts to depict the objective to examine the CSR initiatives of SHG and livelihood generation of the rural women under the CSR of IMFA in Cuttack.
The major findings shows CSR of IMFA carry out their CSR programs through these SHG groups where they get women folks in collectives. Not only do these corporate indulge in training programs but also give the women, placement assistance and handholding support to start off with their own entrepreneurial ventures, ensure banking and market linkages. The lives of women therefore changed for the better. This present research therefore endeavors to unfurl the aforementioned dimensions of women empowerment. The study would change the very outlook of the thinking of the future researchers for more deliberations and thoughtful contemplation in the similar path