Vol. 5 No. 1 (2023): Journal of Economics, Finance and Accounting Studies

Articles

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

  DOI : 10.32996/jefas.2023.5.1.1

  Arjun Aryal , Bharat Aryal

  01-15

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  DOI : 10.32996/jefas.2023.5.1.1

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

  DOI : 10.32996/jefas.2023.5.1.2

  Dwi Jayanti , Romli Romli

  16-25

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  DOI : 10.32996/jefas.2023.5.1.2

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

  DOI : 10.32996/jefas.2023.5.1.3

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

  26-41

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  DOI : 10.32996/jefas.2023.5.1.3

• Eco-efficiency and Sustainability: An Analysis for the Philippines

  DOI : 10.32996/jefas.2023.5.1.4

  Eunica Kate Ginez , Eden Joy Tabag

  42-62

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  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.5

  M. Naufal Shidqii Dhiyaulhaq , Agustin Fadjarenie

  63-72

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  DOI : 10.32996/jefas.2023.5.1.5

• Determinants of GDP Growth in the Philippines: 1970-2020

  DOI : 10.32996/jefas.2023.5.1.6

  Mathew Kieran Lumabao , Jessalyn Faye Rosales

  73-97

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  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.7

  Yaxuan Wang

  98-105

  • PDF

  DOI : 10.32996/jefas.2023.5.1.7

• Understanding Momentum and Reversal Investing Strategies

  DOI : 10.32996/jefas.2023.5.1.8

  Jinsui Huang , Peiying Zhang , Junbin Zhang

  106-112

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  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.9

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

  113-128

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  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.10

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

  129-147

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  DOI : 10.32996/jefas.2023.5.1.10

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

  DOI : 10.32996/jefas.2023.5.1.11

  Abdulfatah Majidi

  148-158

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  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.12

  Arie Wibisana Hadianto , Djuminah Djuminah

  159-171

  • PDF

  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.13

  Peiying Zhang , Junbin Zhang , Jinsui Huang

  172-176

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  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.14

  Dewi Kristina , Muhyarsyah

  177-189

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  DOI : 10.32996/jefas.2023.5.1.14

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

  DOI : 10.32996/jefas.2023.5.1.15

  Nurul Afni , Erna Setiany

  190-200

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  DOI : 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

  DOI : 10.32996/jefas.2023.5.1.16

  Basuki Wahyu Kuncoro , Dwi Asih Surjandari

  201-208

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  DOI : 10.32996/jefas.2023.5.1.16