Latest Issue

Vol. 5 No. 1: Journal of Economics, Finance and Accounting Studies

(January-February Issue, 2023)

Published: 2023-01-02

Research Article

Income Distribution and Its Effect on Food Expenditure, Non-Food Expenses and Savings in Households of a Developing Economy

Arjun Aryal, Bharat Aryal
01-15

DOI: https://doi.org/10.32996/jefas.2023.5.1.1

The Influence of Intellectual Capital on the Performance of UMKM Tempe Craftsmen in Sukabumi City

Dwi Jayanti, Romli Romli
16-25

DOI: https://doi.org/10.32996/jefas.2023.5.1.2

The Influence of the Gender of the Chairman and CEO on the Company's Financial Leverage

Huai-Chun Lo, Lai Yu Ting, Ching-Yuan Chien
26-41

DOI: https://doi.org/10.32996/jefas.2023.5.1.3

Eco-efficiency and Sustainability: An Analysis for the Philippines

Eunica Kate Ginez, Eden Joy Tabag
42-62

DOI: https://doi.org/10.32996/jefas.2023.5.1.4

The Effect of the Director's Tax Expertise, the Tax Consultant Profession and the Frequency of the Board of Commissioners' Meetings on Tax Avoidance

M. Naufal Shidqii Dhiyaulhaq, Agustin Fadjarenie
63-72

DOI: https://doi.org/10.32996/jefas.2023.5.1.5

Determinants of GDP Growth in the Philippines: 1970-2020

Mathew Kieran Lumabao, Jessalyn Faye Rosales
73-97

DOI: https://doi.org/10.32996/jefas.2023.5.1.6

Opportunities and Challenges in the Process of Integrated Regional Economic and Social Development in the Yangtze River Delta

Yaxuan Wang
98-105

DOI: https://doi.org/10.32996/jefas.2023.5.1.7

Understanding Momentum and Reversal Investing Strategies

Jinsui Huang, Peiying Zhang, Junbin Zhang
106-112

DOI: https://doi.org/10.32996/jefas.2023.5.1.8

Stress Tests as An Entrance to Measure Financial Strength and Its Role in Facing Banking Crises: A Case Study of the Iraqi Banking Sector

Atea Khalaf Hussein Al-Saadoun, Laila Abdul Aarim Al-Hashemi
113-128

DOI: https://doi.org/10.32996/jefas.2023.5.1.9

The Impact of Financial Fragility on Indicators of Financial Recovery: An Analytical Study of a Sample of Commercial Banks Listed on the Abu Dhabi and Dubai Stock Exchanges

Fareeq Mahmood Saeed Al-Ramli, Mayada Salah-Addin Taj-Addin
129-147

DOI: https://doi.org/10.32996/jefas.2023.5.1.10

Studying the Impact of Foreign Trade on Economic Growth of Afghanistan during 2003-2021

Abdulfatah Majidi
148-158

DOI: https://doi.org/10.32996/jefas.2023.5.1.11

The Impact of Decentralization, Environmental Uncertainty, and Information Technology on Managerial Performance with Management Accounting System as a Mediator

Arie Wibisana Hadianto, Djuminah Djuminah
159-171

DOI: https://doi.org/10.32996/jefas.2023.5.1.12

Current Status and Promotion of the Circulation of RMB: Taking the Belt and Road Initiative as an Example

Peiying Zhang, Junbin Zhang, Jinsui Huang
172-176

DOI: https://doi.org/10.32996/jefas.2023.5.1.13

The Effect of Profitability, Tunneling Incentive, Debt Covenant, and Intangible Assets on Transfer Pricing Decisions with Tax Minimization as Moderating Variables: A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in (2019 – 2

Dewi Kristina, Muhyarsyah
177-189

DOI: https://doi.org/10.32996/jefas.2023.5.1.14

The Effect of Financial Distress and Company Characteristics on Earnings Management with the Audit Committee as Moderator

Nurul Afni, Erna Setiany
190-200

DOI: https://doi.org/10.32996/jefas.2023.5.1.15

The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable

Basuki Wahyu Kuncoro, Dwi Asih Surjandari
201-208

DOI: https://doi.org/10.32996/jefas.2023.5.1.16