Asian Journal of Economics, Business and Accounting
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Financial Reporting Quality and Cost of Capital of Listed Banks in Iraq
No full textThis study examined the impact of financial reporting quality on the cost of capital among listed Iraqi banks, recognizing the cost of capital as a vital determinant of financial stability, investment decisions, and economic growth. The research focused on how faithful representation, timeliness, and value relevance influence financing costs. The investigation adopted ex-post facto research methodology as the utilized data were pre-existing and not intended for alteration. The study encompassed a population of 43 listed banks in Iraq. The sample size was 43 banks, determined through census sampling techniques. The research spanned from 2015 to 2024. Panel regression analysis was conducted and the FGLS regression model was used to examine the relationship between the variables studied. The findings revealed that both faithful representation and timeliness have a positive and statistically significant effect on the cost of capital, suggesting that greater financial transparency may expose underlying risks, leading investors to demand higher returns. However, value relevance had a negative but statistically insignificant effect, indicating that although decision-useful information could lower capital costs, this relationship lacks strong evidence in the Iraqi context. The results showed how different dimensions of financial reporting quality affect investors’ perceptions and capital costs in a developing financial market. This study concludes that faithful representation and timeliness significantly increase the cost of capital, potentially due to enhanced risk awareness among investors in a volatile environment. In line with the findings of this study, this study recommends that regulators and financial institutions should invest in programs that improve investors’ understanding of financial statements to foster better use of disclosed information in pricing decisions
The Role of Forensic Accounting in Investigating Environmental Fraud on Corporate Financial Reporting Quality in Nigeria
No full textThis study examines the forensically strategic role of forensic accounting in combating environmental fraud and enhancing quality corporate financial reporting. By employing a systematic survey of 30 purposively chosen professional accountants in Afe Babalola University Ado Ekiti, Nigeria, this study revealed compelling findings. Through regression analysis, findings confirm that fraud detection has a significant, positive, and strong influence on quality financial reporting (β = 0.887, p < 0.001), validating its role in promoting transparency and credibility. However, fraud prevention policies have a weak and insignificant influence (β = 0.019, p = 0.891), indicating the need to modify the strategic direction. The study promotes the proactive use of forensic accounting methods during audits and a re-evaluation of current prevention measures, in order to effectively tackle environmental fraud and improve reporting standards. The research offers a critical perspective on how forensic accounting can be used to rebuild corporate integrity and restore the public\u27s confidence
Evolution and Drivers of Coordinated Digital and Green Development in the Yangtze River Delta
No full textAgainst the backdrop of the accelerated transformation of the global economic society, the coordinated development of digitalization and greening has become a crucial choice for promoting high-quality development in China. Based on an analysis of the mechanism of the coordinated development of digitalization and greening and the construction of a comprehensive index system, this study applies various methods such as the entropy method and the revised coupling coordination degree model to analyze the data of 41 cities in the Yangtze River Delta region from 2014 to 2023. The results show that: (1) The level of coordinated development of digitalization and greening in cities in the Yangtze River Delta region has been improving year by year, but there is still great room for improvement and the development is unbalanced; (2) There are significant differences in the coordinated development of digitalization and greening at the provincial and municipal levels in the Yangtze River Delta region; (3) The regional coordinated development presents the characteristics of dynamic evolution and spatial agglomeration, and the spatial Moran\u27s I index decreased from 0.284 in 2014 to 0.188 in 2023 (P<0.1), indicating significantly weakened agglomeration effects; (4) The level of urbanization, the level of scientific and technological innovation, and the level of industrial structure optimization have a significant positive impact on coordinated development, and there are regional heterogeneities. This empirical evidence underscores the imperative for tailored, synergistic governance of digital-green transitions, offering a vital blueprint for sustainable development in China and beyond
Digital Financial Inclusion in Rural Areas: A Study of Perceptions and Attitudes
No full textAims: This study intends to examine the perception of the usage of digital financial services among people residing in rural areas in Kerala State in India with special reference to the Malappuram district.
Study Design: A quantitative descriptive research design was used for conducting the study to understand the adoption of digital financial services among rural people.
Place and Duration of the Study: The study was conducted among rural people of Malappuram district in Kerala state in India between January 2025 and March 2025.
Methodology: Primary data were collected using a structured questionnaire. A sample of 280 respondents were selected using judgement sampling of non-probability sampling technique. The survey data were analyzed using SPSS. Percentage was used to understand the perception and attitudes towards digital financial services. The hypotheses were tested using Chi-Square.
Results: Gender and perception towards convenience in the usage of digital financial services are not independent (P = 0.000). Age and perception towards convenience in the usage of digital financial services are not independent (P = 0.000). Gender and perception towards security in the usage of digital financial services are independent (P = 0.065). Age and perception towards security in the usage of digital financial services are not independent (P= 0.000).
Conclusion: The study reveals that Debit cards and UPI apps are the digital financial services being used by most people in rural areas in the Malappuram district. Digital loans and online insurance policies are not popular among them. Benefits perceived by them in the usage of digital financial services are easy to use and the aspect of time-saving. Difficulty faced in the usage by most of the people are forgetting user ID and password
Accounting Technology and Financial Decision Making among Small Business Owners in Developing Countries: A Focus on Bangladesh
No full textAims: Although there is growing use of digital technology in financial management, little is known about the impact of accounting technology on financial decision-making in small business enterprises (SBEs) in developing economies such as Bangladesh. This study aimed to investigate how accounting technology is influencing financial decision-making in Bangladeshi small business enterprises (SBEs) based on examination of trends, benefits, and adoption challenges.
Study Design: A mixed-method cross-sectional design using quantitative questionnaires and qualitative interviews.
Place and Duration of Study: The study was conducted in Dhaka, Chittagong, and Khulna SBEs of Bangladesh during the period from January 2025 to March 2025.
Methodology: Quantitative data were gathered using structured questionnaires to 200 small business owners who were chosen using stratified random sampling. The questionnaire elicited accounting software types used, usage frequency, effectiveness in making financial decisions, and perceived barriers to adoption. In addition, qualitative data were gathered using face-to-face interviews with 20 entrepreneurs, comprising accountants, SME advisors, and technology service providers. Descriptive statistics and thematic analysis were used in examining the findings.
Results: Among the 200 respondents, 61% used accounting software like Microsoft Excel (45%), Tally (25%), and QuickBooks (18%). Its use was strongly correlated with better accuracy of finance (72%) and quicker decision-making (68%) (p < 0.05). The key issues were lack of digital literacy (39%), high cost of software (32%), and data security issues (21%). Qualitative findings highlighted that the adoption of technology reduced dependence on outside accounting services and improved transparency in operations.
Conclusion: Accounting technology has a profound impact on enhancing the financial decision-making capabilities of small business entrepreneurs in Bangladesh. Yet, focused policy initiatives are required to combat adoptions hindrances such as training, subsidization of costs, and better digital infrastructure to enable equitable access for all areas
Impact of Phygital Retailing Strategies on Customer Satisfaction and Loyalty in Lulu Hypermarket, Nizwa, Sultanate of Oman
No full textAims: This study investigates the association of phygital retailing strategies on customer satisfaction and loyalty in Lulu Hypermarket Nizwa.
Study Design: This causal, quantitative study collected 361 valid responses from shoppers, with a 93.28% response rate.
Place and Duration of Study: The study area is Lulu Hypermarket, Nizwa, Sultanate of Oman. The period of study is from September 2024 to May 2025.
Methodology: The population of shoppers visiting Lulu is 28769 (Lulu Management database, October, 2024). The sample size is determined as 379 (Krejcie and Morgan, 1970). This sample size is collected from physical shoppers, online shoppers, buy in store, deliver at home and click and collect customers. Proportionate sampling is used by the researchers to collect the samples from each category of shoppers. Primary data is collected with the help of a structured questionnaire.
Results: The analysis explores how strategies like self-checkouts, online ordering, and digital displays enhance the shopping experience and strengthen brand loyalty. The correlation between satisfaction of phygital strategies and future purchase indicates a weak positive degree of correlation. The correlation between satisfaction of shopping mode and future purchase indicates a weak positive degree of correlation. Although the regression results are statistically significant, they explain only a small percentage of variance in future purchase behavior, indicating the influence of other unexamined variables. The satisfaction of shopping modes contributes only 7.5% to future purchase of shoppers. It is proved that gender has significant influence on the usage of self service checkout counter, Instore reviews, security scanner and digital display board. At the same time, it is concluded that there is no relationship between gender and frequency of usage of phygital strategies. Age has a significant influence on usage of phygital strategies. It is proved that age has significant influence on self service check out counter, security scanner and usage of happiness loyalty rewards.
Conclusion: Phygital retail strategies are becoming increasingly important as shoppers embrace the blend of physical and digital experiences. Customers report satisfaction, especially with features like mobile apps, self-checkout, and digital payments, which enhance convenience
Moderating Effects of Gender Diversity and Company Size on the Financial Determinants of Firm Value
No full textAims: Moderating effects is critical to corporate finance and governance. This study explores how gender diversity and firm size alter the influence between the key financial drivers of profitability, capital structure, and current ratio on firm value.
Study Design: This Study is a quantitative analysis that employs a purposive sampling method, we used 92 companies as the population with 79 data were used as the sample in the basic materials sector listed on the Indonesia Stock Exchange from 2021 to 2023. Test carried out using MRA analysis and classical assumption test.
Methodology: This study examines how capital structure, current ratio, and profitability on firm value are moderated by gender diversity and firm size. The analysis was conducted using SPSS 26.
Results: The results of the study indicate that capital structure and profitability do not affect firm value, while the current ratio has a positive effect. Gender diversity as a moderator is able to strengthen the influence of capital structure and current ratio. However, gender diversity is able to weaken the effect of profitability. Furthermore, company size as a moderator is not able to moderate the effect of capital structure on firm value, but company size is able to strengthen the effect of profitability, and finally, company size is able to weaken the effect of current ratio on firm value.
Conclusion: Practically, our findings can help shape policies that support financial stability, assist investors in their decision-making in the basic materials sector, and encourage management in devising impairment mitigation strategies, including improving gender equality in leadership. Theoretically, this shows the importance of moderating variables emphasizing that gender diversity is not an automatic guarantee of value, but rather a strategic investment that requires careful management to optimize its positive impact on firm performance and value
The Influence of E-servqual and E-Satisfaction on E-loyalty of Bank Lampung Mobile Banking Users
No full textThis study aims to analyze the influence of E-SERVQUAL dimensions, which include Site Organization, Reliability, Responsiveness, User Friendliness, Personal Need, and Efficiency, on E-Satisfaction, as well as the influence of E-Satisfaction on E-Loyalty among users of Bank Lampung\u27s mobile banking services. This research employs a quantitative approach, with a population consisting of Indonesian citizens who are active users of Bank Lampung\u27s mobile banking. A total sample of 300 respondents was selected based on predefined criteria. Data were collected through a questionnaire and analyzed using SmartPLS software. The results indicate that all dimensions of E-SERVQUAL have a positive and significant effect on E-Satisfaction. Furthermore, E-Satisfaction is proven to have a positive and significant effect on E-Loyalty. These findings suggest that high-quality electronic service directly enhances user satisfaction, which ultimately impacts their loyalty to Bank Lampung’s mobile banking services
Development Trends and Strategic Transformation of Taiwan’s Coffee Industry: An Industry Life Cycle Perspective
No full textIn recent years, Taiwan’s coffee industry has experienced rapid expansion, driven by evolving consumer preferences, rising cultural significance, and increasing specialization in the food and beverage sector. However, the industry is now encountering significant structural shifts, as market saturation, consumer behavioral changes, and intensifying competition redefine the strategic landscape. This study explores the development and transformation of Taiwan’s coffee industry through the lens of the Industry Life Cycle (ILC) theory, supported by the Resource-Based View (RBV) and cultural branding theories. Employing a qualitative case study methodology, we analyze five representative firms across distinct stages of the life cycle, examining their strategic positioning, brand value creation, and adaptive capabilities. The findings reveal a fragmented and asynchronous development pattern within the industry, where firms must navigate complex transitions through context-sensitive strategies. The paper concludes with strategic and policy recommendations aimed at fostering sustainable growth, value differentiation, and cultural innovation. This research can help companies grasp industry trends and strengthen brand differentiation strategies. It can also assist policymakers in designing industrial policies to cultivate talent, promote cultural brands, and foster sustainable development
Optimizing Cost Databases for Flexible and Resilient Supply Chains: A Novel Approach to Enhance Customer Satisfaction
No full textThe main objective of this research is to examine the application of cost tables in flexible production systems within intelligent and resilient supply chains. This application aims to find out, promptly, how changes in customer preferences lead to changes in the technical industrial process, the costs of the new product, and the other changes required. The current work has tried to investigate all previous changes that led to the existence of a flexible production system, within the context of the resilient intelligent supply chain. The existence of the intelligent supply chain has created states of cooperative games, a matter which indicates the existence of some sorts of debates and negotiations between the different partners of the chain, and the existence of continuous games. To put an end to the supposed game between the previous partners, the search theory was put to work as a rational tool to stop the game at the optimal level of variation and the acceptable iteration numbers. Flexible systems are designed to handle a wide variety of customer demands and rapid changes in requirements, driven by evolving product designs and preferences. This variability has increased the need for early cost prediction, raising issues of cost accuracy and product suitability. The Japanese concept of multivariate cost tables emerged to address this need, particularly in industrial settings. These models account for dynamic product technology changes to satisfy diverse demands from both customers and competitors. Considering flexible, resilient, and intelligent supply chains expands the model’s variables to adapt to continuous customer changes, necessitating cooperative mechanisms—such as collations and game theory applications—rather than purely competitive approaches. The model supports flexible manufacturing, delivery, and after-sales service within a closed-loop supply chain. Suggested examples validate the model’s credibility and adaptability to other issues. Flexibility reflects competitive interactions among supply chain partners, where external influences and intersecting utilities prompt bargaining and conflict. Search theory is proposed to resolve extended debates and disruptions, aiming to enhance customer value