Asian Journal of Economics, Business and Accounting最新文献

{"title":"Firm Level Attributes of Sustainability Disclosure Compliance: Moderating Role of Institutional Quality","authors":"Mohammed Sabo Bello, Ridzwana Mohd Said, Syeda Saba Nazir Gardazi","doi":"10.9734/ajeba/2024/v24i71409","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71409","url":null,"abstract":"Corporate Sustainability Disclosure Compliance (CSDC) has become increasingly important globally as stakeholders demand greater transparency and accountability from companies regarding their environmental, social and governance (ESG) practices. However, the extent to which companies comply with sustainability disclosure requirements can vary depending on the quality of the institutional environment in which they operate. In Nigeria, a country with a diverse economic landscape and varying levels of institutional quality, understanding how institutional factors influence firms' compliance with sustainability reporting guidelines is critical to promoting sustainable business practices and improving corporate governance standards. Therefore, the purpose of this study is to identify the factors influencing CSDC by examining the moderating effect of institutional quality using the rule of law as a proxy. Based on the theoretical framework of new institutionalism, a set of hypotheses was formulated and subsequently tested using a dataset of 118 listed companies from 2011 to 2017. The study found a statistically significant and positive relationship between the rule of law and CSDC in the Nigerian context. However, there was no statistically significant evidence to support the relationship between liquidity and the rule of law. In contrast, the relationship between industry type and the rule of law, as well as the relationship between leverage and the rule of law, were both positive and significant, suggesting better compliance with transparency in the presence of efficient legal systems. However, the interaction between taxation and the rule of law showed a negative relationship, highlighting the need for caution in interpreting its moderating role. This study contributes to existing knowledge, policy and practice by highlighting the moderating effect of the rule of law.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141688125","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}

{"title":"The Influence of Asset Valuation, Asset Inventory, and Legal Audit on Asset Optimization","authors":"Aminul Amin, Hanif Mauludin, Laili Mufidah","doi":"10.9734/ajeba/2024/v24i71407","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71407","url":null,"abstract":"This study aims to fill a gap in the asset management literature by analysing the impact of asset inventory, legal audits, and asset valuation practices on asset optimization. The study involved 106 employees who participated in the completion of the questionnaire. The data was analysed using multiple regressions to test the proposed hypothesis. The results showed that asset inventory has a significant influence on asset optimisation. Asset inventory aims to ensure that company assets are recorded completely and accurately. A legal audit has a significant effect on asset optimisation. The implementation of legal audits to ensure regulatory asset control can increase asset optimisation. Asset valuation has a significant effect on asset optimisation. Consistent and proper asset valuation helps determine market value or tax needs. This research makes an empirical contribution to asset management theory, showing that planning, procurement, operation, and maintenance of assets are necessary to achieve optimisation. The findings provide a foundation for companies to balance policies and best practices to sustainably increase asset value. In addition, these findings are expected to be a reference for further research in the field of asset management and provide practical solutions for other companies facing similar problems.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141710927","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}

{"title":"Corporate Governance and Corporate Social Responsibility Practices in Listed Deposit Money Banks in Nigeria","authors":"Fasanmi Oluwatobi Oluwakayode, Igbekoyi Olusola Esther, Lanre-Jimoh Bejide Oluwatoyin","doi":"10.9734/ajeba/2024/v24i71391","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71391","url":null,"abstract":"The increasing emphasis on Corporate Social Responsibility and its potential impact on stakeholder’s satisfaction and financial performance have driven the need for this research. This study examined the relationship between corporate governance and corporate social responsibility (csr) practices among listed deposit money banks in Nigeria. Ex-post facto research design was employed. The population of the study comprised of the 15 deposit money banks in Nigeria listed on the Nigerian Exchange Group (NGX) as at 31st December,2022, which formed the sample size using census sampling method. Data were obtained from the annual audited financial reports of the banks from the period 2011 to 2022. Data were analysed using the Panel Corrected Standard Errors (PCSE) regression method. The findings revealed that there is a significant positive relationship between transparency measured by the transparency index and CSR practices, a significant positive relationship between environmental sustainability measured by the Dow jones sustainability indices and CSR, and stakeholders’ engagement measured by stakeholder’s feedback score has a positive but insignificant relationship with CSR practices. The study concluded that adherence to corporate governance codes, especially in areas of environmental sustainability and transparency, enhances csr practices. It recommended that Deposit money banks should pay keen attention to corporate governance practices, especially in environmental sustainability. Regulators are also advised to entrench stakeholders’ engagement committees in corporate governance codes to foster better stakeholder engagement.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141337987","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}

{"title":"Evaluation of Nigerian Deposit Money Banks’ Soundness: Bankometer Model","authors":"Ezekiel Oseni","doi":"10.9734/ajeba/2024/v24i71390","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71390","url":null,"abstract":"The study examined the soundness of the Nigerian deposit money banks in view of stakeholders’ increasing dependence on it as a catalyst for achieving individual and corporate prosperity (wealth, access to funding, improved standard of living, etc.).  The study examined 13 banks over a period of 10 years (2013 - 2022) using both ordinarily least square (OLS) and the IMF’s bankometer model for its analysis. The study observed that the IMF’s bankometer model variables exert significant influence on the soundness of the banks and therefore the model was found appropriate to evaluate banks to determine their state of health. Secondly, the study observed 92.30% of the Nigerian banks examined between 2013 and 2022 had solvency-score (s-score) above IMF’s model soundness minimum threshold of 70%. This implies that all the banks were healthy with the exception of one bank that had a negative s-score indicating a serious state of distress. The foreign affiliated banks were however found to be healthier than the 1st tier banks while three of the the 2nd tier banks had s-score higher than one of the 1st tier banks. The regulators should be proactive in their monitoring activities, rather than depending only on the historical performance review of the banks.  Furthermore, the regulators should devise mechanisms to forecast future trends of each of the banks and for each of the measurement metrics to enable them take precautionary actions that would ensure financial stability and protect the interest of all the stakeholders.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141342879","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}

{"title":"How Sustainable is Fiscal Policy in Nigeria?","authors":"Falade Olanipekun Emmanuel, Fasoye Kazeem, S. A. Adedokun","doi":"10.9734/ajeba/2024/v24i71389","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71389","url":null,"abstract":"The rise in public debt has heightened fiscal sustainability challenges, with the potential of throwing countries into the risk of committing costly mistakes of accumulating public debt to unsustainable levels. The paper determines the extent of fiscal sustainability in Nigeria between 1981 and 2022 by comparing the existing level of the fiscal spending with the resources to pay it off. A technique of Dynamic Ordinary Least Squares (DOLS) is used to test for existence or otherwise of fiscal sustainability based on the inter-temporal budget constraint (IBC) and the results reveal a weak fiscal policy sustainability for Nigeria. It is recommended that the Nigerian government should ensure a reasonable cut in her frivolous spending so as to reduce the country’s continuous rise in debt profile. This is to enhance a higher level of fiscal sustainability for the African largest economy to ensure a more robust and systemic link between tax and expenditures policies that will not engender sustainable growth and development.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141339571","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}

{"title":"E-Tax Registration and Tax Payers’ Compliance in Lagos State, Nigeria","authors":"Lanre-Jimoh B. O., Igbekoyi O. E., Fasanmi O. O.","doi":"10.9734/ajeba/2024/v24i71388","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i71388","url":null,"abstract":"Traditional tax registration processes involve tedious paperwork, lengthy wait times, and in- person visits to tax offices, causing a variety of difficulties for taxpayers and issues with compliance. This study investigated the effect of e-tax registration on taxpayers’ compliance in Lagos state, Nigeria. From a target population of 4,708 of staff of FIRS Lagos State office, who are responsible for the registration of taxpayers, a total of 354 respondents were purposively selected. The Krejcie and Morgan formula was used to determine sample size to represent the study's emphasis. Data were collected via primary sources by administering a structured questionnaire to a specific group of responders. The data were analysed using descriptive statistical methods and Structural Equation Modelling (SEM). The study revealed that knowledge about e-tax registration, the monetary cost of e-tax registration, and the perceived quality of the e-tax registration system, all of which are used as proxies for e-tax registration, positively and significantly affect compliance by taxpayers in Lagos state. The study's conclusion is that knowledge of e-tax registration monetary cost of on line tax registration system also perceived quality of online registration system for tax purpose are mechanisms that is effective to spur tax compliance among taxpayers in Lagos state. As a result, it is suggested that the government continue to provide a well-designed and user-friendly e-tax registration system in order to improve tax compliance among taxpayers in Lagos state, Nigeria, and thereby enhance tax income.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141346886","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}

{"title":"An Assessment of the Influence of Structural Capital Disclosure on the Value of Listed Service Firms in Nigeria","authors":"I. Akinadewo, G. A. Falana","doi":"10.9734/ajeba/2024/v24i61385","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i61385","url":null,"abstract":"The purpose of this study was to assess the influence of structural capital disclosure on the value of listed service firms in Nigeria. This study employed a quantitative research approach, using data from annual reports and financial statements of 23 listed service firms in Nigeria. The sample was selected using a census sampling technique. The study used multiple regression analysis coupled with correlation analysis. From the findings that emerged from the result, the study concluded that structural capital disclosure proxy by organisational, process, and innovation capital disclosures significantly influence the value of listed service firms in Nigeria. Given this finding, the study recommends that a framework for such disclosure should be institutionalized as firms want to limit this type of disclosure because of business secrecy and competitors' disadvantage costs.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141345826","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}

{"title":"Effectiveness of Twin Date Shopee Advertising on Purchase Decisions Moderated by Brand Awareness: A Study on Students of Malang City, Indonesia","authors":"Moh. Fikri Haikal, Nur Asnawi","doi":"10.9734/ajeba/2024/v24i61387","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i61387","url":null,"abstract":"Aims: The aim of this research is to determine the effectiveness of twin date shopee advertising on purchase decisions moderated by brand awareness: a study on students of Malang city. \u0000Study Design: This study uses quantitative approach and type of approach applied​ is descriptive explorative. \u0000Place of Study: Respondent profiles are presented in terms of gender, institution of origin, using Shopee application, ever seeing Shopee advertisements on twin dates and number of purchases of local products. \u0000Methodology: The sampling methodology used was non-probability sampling, with a purposive sampling technique. The respondents in this study were 130 students, these samples were produced by multiplying 26 statement items multiplied by 5 and resulting a total of 130. The data results were processed by using SmartPLS version 3.0. \u0000Results: Based on the results of hypothesis testing, advertising effectiveness has a positive and significant effect on purchasing decisions and brand awareness is not able to directly moderate advertising effectiveness on purchasing decisions. \u0000Conclusion: The effectiveness of Shopee twin date advertisements on Instagram social media has a positive and significant effect on purchasing decisions for local brand products at Shopee stores among Malang city students. This means that the higher the quality of Shopee Twin Dates advertisements on Instagram social media, the greater the purchasing decisions made by consumers in Malang City. Brand awareness is unable to moderate the effectiveness of Shopee twin date advertisements on Instagram social media on purchasing decisions for local brand products at Shopee stores among Malang city students.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141348853","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}

{"title":"The Effect of Product Quality, Service Quality and eWOM on Repurchase Intention: Consumer Satisfaction as a Mediating Variable (Study on Consumers of Erigo Official Marketplace Products in Malang)","authors":"Yusuf Sya'roni, Nur Laili Fikriah","doi":"10.9734/ajeba/2024/v24i61386","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i61386","url":null,"abstract":"Aims: The purpose of this study was to determine the effect of product quality, service quality and electronic word of mouth on repurchase intentions by mediating customer satisfaction on Erigo products in the shopee marketplace in Malang City. \u0000Study Design: This research uses a descriptive quantitative approach. \u0000Place of Study: Respondents in this study were Erigo consumers who had bought at least 2 times, had a shopee platform and the age of consumers was at least 17 in Malang City. \u0000Methodology: The sampling method applied is nonprobability sampling, specifically through purposive sampling technique. A total of 154 respondents were selected using purposive sampling technique. The data was processed with version 4.0 of smartPLS. \u0000Results: All elements in the statement are legitimate, according to the validity test findings. Furthermore, the results of the hypothesis test show that product quality does not influence the desire to repurchase (P Values 0.362>). P Values 0.002 indicate that service quality influences repurchase intentions, whereas P Values 0.751 indicate that electronic word of mouth does not influence repurchase intentions. 0.05. The following conclusions can be drawn: - Repurchase intention is influenced by customer satisfaction (P Values 0.000 <0.05), which in turn is influenced by product quality (P Values 0.002 <0.05), service quality (P Values 0.005 <0.05), and electronic word of mouth (P Values 0.080 <0.05). - Repurchase intentions are influenced by product quality (P Values 0.002 <0.05), which is mediated by customer satisfaction (P Values 0.007 <0.05), and by electronic word of mouth (P Values 0.077>), which is mediated by customer satisfaction (P Values 0.080 <0.05), which in turn affects repurchase intentions (0.5). 0.05. \u0000Conclusion: Product quality affects customer happiness but has little effect on their propensity to buy again.  The quality of service has an effect on customer satisfaction and their propensity to make a repeat purchase. Online recommendations have little effect on consumers' happiness or propensity to buy again. The quality of the product or service does influence the likelihood that a consumer will make a repeat purchase, but the impact of electronic word of mouth on consumer satisfaction is minimal.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141345689","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}

{"title":"The Influence of Marketing Stimulation and Situational Factors on Impulse Purchasing Behavior of Vietnamese Consumers","authors":"Cao Tuan Khanh, Nguyen Thi Thu Huong","doi":"10.9734/ajeba/2024/v24i61384","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i61384","url":null,"abstract":"Today, with the increasingly improved standards of living, consumers’ demands are becoming more diverse. As daily purchasing activities are becoming less planned, impulse purchases are increasingly the norm. This paper focuses on factors influencing consumers’ impulse purchase behavior in three of Vietnam’s largest cities (Hanoi, Da Nang and Ho Chi Minh) based on a review of previous research as well as an analysis of effects of marketing stimuli and situational factors. Data were obtained from 264 Vietnamese consumers who have made impulse purchases using an online survey. Hypothesis testing and path modeling demonstrated that among four marketing stimuli factors, except for price incentives, all have a significant positive impact on impulsive purchase behavior. In addition, time pressure and ability to pay have a significant impact on impulsive purchase behaviors of urban Vietnamese consumers. These findings enrich the extant knowledge on the relationship between marketing stimulation, situational factors and impulse purchasing behavior. They also have important implications for firms that aim to stimulate changes in consumers' psychological desires, thereby stimulating consumers to engage in impulsive purchase behavior.","PeriodicalId":505152,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141352365","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}