Asian Journal of Economics, Business and Accounting

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2021 - Volume 21 [Issue 9]

Original Research Article

IFRS Adoption and Reporting Quality: An Assessment of User’s Perception in Nigeria

Aminu Abdullahi, Hadiza Ahmed Suleiman

DOI: 10.9734/ajeba/2021/v21i930415

Page: 1-9

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The effect of Leverage and Profitability on Corporate Value with Dividend Policy as Moderating Variables (Manufacturing Companies in the Consumer Goods Industry which were Listed on the Indonesia Stock Exchange (Idx) for the Period 2016 – 2018)

Sely Megawati Wahyudi

DOI: 10.9734/ajeba/2021/v21i930418

Page: 10-21

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Assessing effects of Interest Rates Spread on Non-Performing Loans: A Case of Commercial Banks in Trans-Nzoia County, Kenya

Lewis Agwata, Peter Simotwo, Martin Onsiro Ronald

DOI: 10.9734/ajeba/2021/v21i930419

Page: 22-36

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The Benefit of Microfinance Bank in Poverty Alleviation: A Case of Selected Micro, Small and Medium Enterprises in Anambra State

Ifeoma C. Nwakoby, Ogochukwu Okanya

DOI: 10.9734/ajeba/2021/v21i930420

Page: 37-47

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A Study on the Relationship between Earnings Quality and Capital Cost-Takes the China Listed Companies as a Sample

Chih-Yi Hsiao, Hui-Hui Kuang, Hui-Ling Li, Jia-Li Liu

DOI: 10.9734/ajeba/2021/v21i930421

Page: 48-56

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Investigate the Effect of Ownership Diversity on Earnings Management of Listed Non-Financial Firms in Nigeria

Ifeoma C. Nwakoby, Ogochukwu Okanya

DOI: 10.9734/ajeba/2021/v21i930422

Page: 57-65

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Relationship between Corporate Social Responsibility Performance and Systematic Risk—A Case Study of A-share Listed Chinese Companies

Chih-Yi Hsiao, Xue Lin, Ke-Ke Cen, Wan-Ping Zheng

DOI: 10.9734/ajeba/2021/v21i930423

Page: 66-76

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The Relationship between Corporate Governance Characteristics and Earnings Quality---Takes the IT Industry of China Listed Companies as a Sample

Chih-Yi Hsiao, Qing-Yuan Zhang, Hao-Nan Huang, Wei-Xun Xi

DOI: 10.9734/ajeba/2021/v21i930424

Page: 77-86

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The Impact of Viewers’ Behavior and YouTubers’ Credibility in Advertainment on Building Consumer Trust

S. P. Wickramasinghe, S. D. Welgama, R. P. M. L. Rajapakse, N. Jayasuriya, A. A. S. N. Munasinghe

DOI: 10.9734/ajeba/2021/v21i930425

Page: 87-97

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The Impact of Trade Openness on Trade and Tax Revenues in Nigeria (1981-2018)

Abaneme, Arthur Anyalewechi, Onakoya, Adegbemi

DOI: 10.9734/ajeba/2021/v21i930426

Page: 98-112

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