Asian Journal of Economics, Business and Accounting最新文献

Digital Inclusive Finance Helps Green Industry in Fujian Province Development 数字普惠金融助力福建省绿色产业发展

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-16 DOI: 10.9734/ajeba/2024/v24i71428

Rongling LI, Jun Wang

{"title":"Digital Inclusive Finance Helps Green Industry in Fujian Province Development","authors":"Rongling LI, Jun Wang","doi":"10.9734/ajeba/2024/v24i71428","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71428","url":null,"abstract":"Aims: Digital inclusive finance, as a combination of modern technology and financial services, has developed rapidly in recent years. This new financial model has not only changed the traditional way of providing financial services, but also profoundly affected all aspects of economic and social development. The report of the 18th CPC National Congress made the important decision of \"vigorously promoting the construction of ecological civilization \" from the strategic height of the sustainable development of the Chinese nation. China's green industry has ushered in a new phase of rapid development. As an important province on the southeast coast of China, Fujian Province, with rich natural resources and vast rural areas, is an important region to promote the development of green industry. \u0000Methodology: In this paper, the green industry index of nine prefecture-level cities in Fujian Province from 2011 to 2021 is selected as the explanatory variable, and the development level of digital inclusive finance is taken as the core explanatory variable to explore the impact of digital inclusive finance on the development of green industry in Fujian Province. \u0000Results: According to the multiple linear regression, it is found that the level of green industry development is positively correlated with the level of digital inclusive finance development at the 1% significant level, i.e., digital inclusive finance helps to promote the development of green industry in Fujian Province. \u0000Conclusion: Based on the findings of the study, the paper puts forward the following recommendations: through the provision of low-cost financing, innovative financial products, digitalized payments and settlements, popularisation of financial education, and the promotion of cooperation, digital inclusive finance can effectively support the development of the green industry. This not only helps to achieve the goal of environmentally sustainable development, but also promotes economic growth, creates employment opportunities and enhances social well-being.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141641733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Signaling Theory in Action: How Dividends Affect Shareholder Investment Decisions in Nigerian Deposit Money Banks 信号理论在行动：股息如何影响尼日利亚存款货币银行股东的投资决策

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-12 DOI: 10.9734/ajeba/2024/v24i71426

Gilbert Ogechukwu Nworie, Ikechukwu John Oduche, Okechukwu Ferdinand Cyril-Nwuche

{"title":"Signaling Theory in Action: How Dividends Affect Shareholder Investment Decisions in Nigerian Deposit Money Banks","authors":"Gilbert Ogechukwu Nworie, Ikechukwu John Oduche, Okechukwu Ferdinand Cyril-Nwuche","doi":"10.9734/ajeba/2024/v24i71426","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71426","url":null,"abstract":"The study examined how dividends influence shareholder investment decisions in Nigerian listed deposit money banks, thereby testing the applicability of Signaling Theory in this context. Investment decision was measured using the amount of equity shareholding in the bank. Ex-post facto research design was applied on the population of all the thirteen (13) listed deposit money banks in Nigeria. The study employed purposive sampling to select ten (10) deposit money banks. Secondary data were sourced from the annual report and accounts of the selected listed banks for ten (10) years from 2013 to 2022. The study utilized Pooled least square regression technique with the aid of Eviews statistical software to test the null hypothesis. The finding showed that dividends significantly increased the amount of equity shareholding among listed deposit money banks in Nigeria (p-value = 0.0000). In conclusion, higher dividends not only signals a bank's current financial health but also enhances investor confidence in its future prospects, leading to greater equity shareholding. Therefore, we recommend that managers of deposit money banks in Nigeria should establish and consistently adhere to transparent dividend policies, providing clear criteria for distribution and maintaining a reliable track record of payouts to build investor confidence.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141652652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Taxpayer Compliance: Can Accountant Commitment, Whistleblowing, and Tax System Modernization Impact? 纳税人遵纪守法：会计承诺、举报和税务系统现代化能否产生影响？

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-12 DOI: 10.9734/ajeba/2024/v24i71427

Feber Sormin, Deden Tarmidi, Etty Murwaningsari

{"title":"Taxpayer Compliance: Can Accountant Commitment, Whistleblowing, and Tax System Modernization Impact?","authors":"Feber Sormin, Deden Tarmidi, Etty Murwaningsari","doi":"10.9734/ajeba/2024/v24i71427","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71427","url":null,"abstract":"Aims: The purpose of this study is to examine the impact of Accountants' Professional Dedication, Whistleblowing Mechanism, and Modernization of Tax Administration System on Taxpayer Compliance among practicing accountants in Accounting Firms in Indonesia. \u0000Methodology: This research utilizes a Quantitative Method with multiple regression analysis using statistical data analytics software SPSS. The primary data for this study was collected through a Google Form questionnaire from 87 practicing accountants employed at Accounting Firms. \u0000Results: The findings suggest that Accountants' Professional Commitment and Tax Administration System Modernization do not affect Taxpayer Compliance, whereas the Whistleblowing Mechanism does have an influence on it. In simultaneous testing, all three independent variables studied collectively demonstrate a positive effect on the dependent variable. \u0000Conclusion and Suggestion: This research outcome aims to provide practical insights, offer recommendations for government policy considerations, serve as educational material concerning the role of practicing accountants in improving Taxpayer Compliance, and serve as an academic resource for future researchers.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Customer Experience on Repurchase Intention Through Customer Satisfaction Virtual Products Game Mobile Legends: Bang Bang in Cimahi City, Indonesia 通过客户满意度虚拟产品游戏《移动传奇》研究客户体验对再次购买意愿的影响：印度尼西亚西马希市的 "砰砰 "游戏

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-12 DOI: 10.9734/ajeba/2024/v24i71425

Faiz Irsyadi, Hariyadi Triwahyu Putra

引用次数: 0

Perceived Experience, Value, and Customer Loyalty: The Mediating Role of Satisfaction in Citilink's YIA-PKU Route 感知体验、价值和客户忠诚度：满意度在中信国际航空公司 YIA-PKU 航线中的中介作用

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-11 DOI: 10.9734/ajeba/2024/v24i71424

Muhammad Asrof Suweri, Anas Hidayat

引用次数: 0

Challenges and Prospects of Housing Finance Sector: A Comprehensive Study in the Context of Bangladesh 住房金融部门的挑战与前景：以孟加拉国为背景的综合研究

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-11 DOI: 10.9734/ajeba/2024/v24i71423

Md. Khairul Islam, Md. Mizanur Rahman

{"title":"Challenges and Prospects of Housing Finance Sector: A Comprehensive Study in the Context of Bangladesh","authors":"Md. Khairul Islam, Md. Mizanur Rahman","doi":"10.9734/ajeba/2024/v24i71423","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71423","url":null,"abstract":"The housing finance sector of Bangladesh stands at a promising stage. This study tries to provide an inclusive analysis regarding the challenges and prospects of the housing finance sector of Bangladesh, aiming to provide some valuable insights for policymakers, financial institutions, and stakeholders. Objectives of the study are to understand the growth prospects of housing financing sector and analyze the key challenges of the housing finance sector in Bangladesh. This study is primarily based on secondary data, sourced from various pertinent sources. Furthermore, the analysis of these secondary data enhanced the primary findings, contributing to a comprehensive understanding of Bangladesh's housing finance landscape. The contribution of housing finance sector to the economic development is multifaceted. The sector directly and indirectly contributes to the Gross Domestic Product (GDP) through the creation of employment, generation of government revenue, development of infrastructure along with having some multiplier effects on other industries. Factors such as maturity mismatch of fund, limited access to finance, income disparities, high interest rate, lack of proper collateral are identified as key challenges for the housing finance sector. Innovative finance mechanisms, such as mortgage-backed securities marked as a potential avenue for expanding the access to housing finance. Furthermore, the technology can also play a crucial role in facilitating the processes and enhancing the inclusivity within the housing finance ecosystem. Addressing key issues and working on actionable insights, sustainable urban development and socio-economic progress can be achieved through the creation of efficient housing market, collaboration with the stakeholder and reformation of policy and regulatory framework.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141658362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

How Do Supply Chain Management Practices Influence Organizational Performance? A Case Study of Bangladesh's Agro-Food Industry 供应链管理实践如何影响组织绩效？孟加拉国农产品加工业案例研究

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-10 DOI: 10.9734/ajeba/2024/v24i71421

Sirajul Islam Siju, Salina Akter, Sazzad Hossain, M. Mustafi

{"title":"How Do Supply Chain Management Practices Influence Organizational Performance? A Case Study of Bangladesh's Agro-Food Industry","authors":"Sirajul Islam Siju, Salina Akter, Sazzad Hossain, M. Mustafi","doi":"10.9734/ajeba/2024/v24i71421","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71421","url":null,"abstract":"Introduction: Supply chain management practices are essential for enhancing organizational performance, particularly in the Agro-food industry. This study examines the impact of specific SCM factors—Strategic Supplier Partnership, Customer Relationship, Level of Information Sharing, and Quality of Information Sharing—on organizational performance in Bangladesh. \u0000Methodology: Data were collected via a structured questionnaire targeting key stakeholders in Bangladesh's Agro-food industry, using a 5-point Likert scale to measure responses. Structural equation modeling (SEM) was utilized to analyze the relationships between SCM practice factors and organizational performance factors such as marketing and financial performance. \u0000Findings: The analysis revealed that customer relationships, quality of information sharing, and strategic supplier partnerships have significant positive relationships with organizational performance, particularly in terms of financial and marketing outcomes. However, the level of information sharing did not show a significant impact on both financial and marketing performance. \u0000Managerial Implications: The study emphasizes the significance of prioritizing strategic supplier partnerships, customer relationships, and high-quality information sharing for improving organizational performance in Bangladesh's Agro-food industry. Strengthening these SCM practices can lead to better financial and marketing performance, providing valuable insights for managers to develop targeted strategies.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141661574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Institutional Quality, Monetary Policy and Banking System Stability in Nigeria 尼日利亚的机构质量、货币政策和银行系统稳定性

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-10 DOI: 10.9734/ajeba/2024/v24i71422

Orina Tobi Adewumi, Demehin James Adeniyi

{"title":"Institutional Quality, Monetary Policy and Banking System Stability in Nigeria","authors":"Orina Tobi Adewumi, Demehin James Adeniyi","doi":"10.9734/ajeba/2024/v24i71422","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71422","url":null,"abstract":"The study used a Generalized Method of Moments to examine the effect of six IQ indices (voice and accountability, rule of law, regulatory quality, government effectiveness, corruption control and political stability and absence of violence) and MP tools (monetary policy rate, loan-deposit ratio, lending rate, logarithm of broad money supply and banking system liquidity ratio) on the Z-Score, a proxy for banking system stability. \u0000The study found that, among the six MP indices, only corruption control index has a positive and significant effect on bank stability (coefficient = 0.245124, p = 0.0042). Also, out of five MP variables, only the loan-deposit ratio has a significantly positive effect on bank stability (coefficient = 0.0070482, p = 0.0072). The effect of the other IQ and MP indicators are not significant enough for inference purposes. \u0000We conclude that IQ affects banking system stability positively and significantly. We also found that MP affects the stability of the banking system positively and significantly. We recommend, among others, that authorities should continue to pursue zero corruption in institutions and that banks should be mandated to improve on the existing anti-corruption measures. Also the Central Bank of Nigeria should continue to maintain the range of loan-deposit ratio that has existed for many years. There is the need to re-appraise other IQ and MP variables with no significant positive effect on banking system stability in Nigeria.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141662174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Strategic Implementation Practices on the Performance of NGOs in Mombasa County 战略实施实践对蒙巴萨县非政府组织绩效的影响

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-10 DOI: 10.9734/ajeba/2024/v24i71420

Geoffrey Kipkoech Maritim, R. Obuba

{"title":"The Influence of Strategic Implementation Practices on the Performance of NGOs in Mombasa County","authors":"Geoffrey Kipkoech Maritim, R. Obuba","doi":"10.9734/ajeba/2024/v24i71420","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71420","url":null,"abstract":"Running non-governmental organizations still has its fair share of challenges. Managerial efficiency is still wanting, its performance very low with most of them witnessing increased corruption cases. This study aimed to assess the influence of strategic implementation practices on the performance of NGOs in Mombasa County, Kenya. The study was guided by the strategic fit theory. The target population comprised 906 respondents. Data from the board members were collected using questionnaires, while interviews were conducted to collect data from presidents and treasurers. Piloting of research instruments was conducted among 10.0% of the sample size of respondents in the neighboring Mombasa County to establish validity, reliability, credibility, and dependability. Data analysis began by identifying common themes from the respondents’ descriptions of their experiences. Qualitative data was analyzed thematically along the objectives and presented in narrative forms, while quantitative data was analyzed descriptively using frequencies, percentages, mean, and standard deviation, and inferentially using ANOVA with the help of Statistical Packages for Social Science (SPSS Version 27). To enhance their strategic implementation practices, NGOs are advised to bolster collaborations with stakeholders, improve resource mobilization, assess internal and external factors, and engage employees in the planning and execution of strategies.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141662543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Research on the Influence of Digital Economy on Technological Complexity of China's Manufacture Exports 数字经济对中国制造业出口技术复杂性的影响研究

Asian Journal of Economics, Business and Accounting Pub Date : 2024-07-09 DOI: 10.9734/ajeba/2024/v24i71419

Mengyuan Cheng, Jifeng Zhang

引用次数: 0