ijafssr.com

Title: FIRM CHARACTERISTICS AND FUTURE STOCK RETURNS: EVIDENCE FROM TAIWAN’S ELECTRICAL AND CABLE INDUSTRY Authors:Szu-Hsien Lin, Chien-Chung Tu, Huei-Hwa Lai* and Shao-Chun Chiu Abstract:This study examines whether firm characteristics explain one-quarter-ahead stock returns in Taiwan’s listed electrical and cable industry. Using 507 firm-quarter observations from the Taiwan Economic Journal (TEJ), this study investigates the effects … Read more

Title: FINANCIAL DETERMINANTS OF MARKET VALUATION: EVIDENCE FROM TAIWANESE LISTED BANKS Authors:Szu-Hsien Lin, Chien-Chung Tu, Huei-Hwa Lai* and Shao-Chun Chiu Abstract:This study investigates the financial determinants of market valuation among Taiwanese listed banks. Using 551 bank-quarter observations collected from the Taiwan Economic Journal (TEJ) database during 2021–2025, this study examines whether profitability, earnings performance, firm … Read more

Title: SUSTAINABILITY REPORTING, INDUSTRY SENSITIVITY AND MARKET VALUE OF LISTED COMPANIES IN NIGERIA Authors:Omonade Onoriode and Okolie Augustine Oke Abstract:This study examined the effect of sustainability reporting on the market value of listed firms in Nigeria, with emphasis on economic, social, governance, and environmental sustainability dimensions, and the moderating role of industry sensitivity. The study … Read more

Title: CORPORATE GOVERNANCE, FINTECH AND FINANCIAL PERFORMANCE OF MANUFACTURING FIRM IN NIGERIA Author:Kingsley Ashibougwu Phd Abstract:The research examined how corporate governance and financial technology might enhance the financial performance of publicly listed industrial companies in Nigeria.The selected indicators for the independent variables, particularly corporate governance; include board size, board independence, and board gender diversity, while … Read more

Title: EFFECT OF AUDIT COMMITTEE ATTRIBUTES ON THE MARKET VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA Authors:Amity Agi Ijuwo, Prof. Terungwa Azende and Patience Ote Ola (Ph.D) Abstract:This study examined the effect of audit committee attributes on the market value of listed Deposit Money Banks in Nigeria. Specifically, the study investigated the effects of … Read more

Title: PROHIBITION OF SALE OF ALCOHOL AND INCLUSION OF VAT RECEIPTS IN SHARIA COMPLIANT STATES IN NORTHERN NIGERIA – A CONTRAST IN POLICY, VALUES AND LOGICAL DISSONANCE Authors:Aruomah Obinwanne Kenechukwu (Ph.D), Onwuka Onwuka Okwara (Ph.D), Effe-Nnamdi Ann Chinenye, Onyekachi Eke (Ph.D) and Roseline Chinasa Agbaraevoh Abstract:This study examines the attitudes and perceptions of stakeholders towards … Read more

Title: THE IMPACT OF DEBT RATIO ON ACCRUALS QUALITY: EVIDENCE FROM IRAQI COMPANIES Authors:Assist. Prof. Dr. Ammar Ghazi Ibrahim Al-Ezzi Abstract:An examination of the relationship between debt ratio and the accruals of accruals in Iraqi companies. The study aims to furnish actual evidence regarding the impact of debt financing on the quality of accounting information, … Read more

Title: IMPLICATIONS OF AGRICULTURAL SUBSIDIES ON AGRICULTURAL PRODUCTIVITY IN MEZAM, CAMEROON Authors:Ndashi Talatu, Mbu Daniel Tambi and Ndamsa Dickson Thomas Abstract:This study investigated the effect of agricultural subsidies on farm productivity in Mezam, Cameroon. The study made used of primary survey via a structured questionnaire and snowball sampling technique to obtain data from 352 farmers … Read more

Title: FROM ANALOGUE TO DIGITAL: HOW PROCESS TRANSFORMATION SHAPE THE SUSTAINABILITY FOR SMALL AND MEDIUM SIZE ENTERPRISES IN THE CITIES OF DOUALA AND YAOUNDE, CAMEROON Authors:Ndoh Lawrence Njamnshi, Vukenkeng Andrew Wujung and Neba Noela Buwah Abstract:Digital transformation is reshaping business environments worldwide, yet empirical evidence on its effects within African emerging economies remains sparse. This … Read more

Title: CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: EVIDENCE FROM BANKS IN GHANA Author:Edmund Benjamin-Addy Abstract:CSR has developed as a crucial aspect of organizational strategy worldwide, as businesses increasingly incorporate social and environmental factors into their decision-making procedures. In developing economies like Ghana, the banking sector plays an essential role in economic development, making it important … Read more