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

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

Dwi Jayanti, Romli Romli

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

Eco-efficiency and Sustainability: An Analysis for the Philippines

Eunica Kate Ginez, Eden Joy Tabag

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

Determinants of GDP Growth in the Philippines: 1970-2020

Mathew Kieran Lumabao, Jessalyn Faye Rosales

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

Yaxuan Wang

Understanding Momentum and Reversal Investing Strategies

Jinsui Huang, Peiying Zhang, Junbin Zhang

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

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

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

Abdulfatah Majidi

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

Arie Wibisana Hadianto, Djuminah Djuminah

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

Peiying Zhang, Junbin Zhang, Jinsui Huang

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

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

Nurul Afni, Erna Setiany

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