Latest Issue

Vol. 5 No. 4: Journal of Economics, Finance and Accounting Studies

(July-August Issue, 2023) 

Published: 2023-07-02

Research Article

A Comparative Study of Life Quality in Urban and Rural Areas of Afghanistan: A Case Study of Jawzjan Province

Sohaila Haidary
01-09

DOI: https://doi.org/10.32996/jefas.2023.5.4.1

Does Loan Size Matter in How Collateral Characteristics Relate to Credit Access?

Samuel Aidoo, Eric Nombare , Gabriel Kwao-Boateng
10-23

DOI: https://doi.org/10.32996/jefas.2023.5.4.2

Willingness of Farmers to Adopt Blockchain Technology in Smart Agriculture

Shang-Chuan Shih, Bang-Han Chiu
24-34

DOI: https://doi.org/10.32996/jefas.2023.5.4.3

Financing Laws of China's Big Health Industry PPP Projects: A Discussion Paper

Yang Yile, Luan Jieting
35-39

DOI: https://doi.org/10.32996/jefas.2023.5.4.4

Sustainable Development Goals Disclosure among Top 25 Listed Companies in Kenya

Muganda Munir Manini
40-53

DOI: https://doi.org/10.32996/jefas.2023.5.4.5

The Influence of Debt Covenant, Tunneling Incentive, and Bonus Program on Tax Avoidance with Transfer Pricing as the Mediating Variable

Kensasi Putri Ajeng Waluyo, Aulia Fuad Rahman, Mirna Amirya
54-63

DOI: https://doi.org/10.32996/jefas.2023.5.4.6

Analysis of the Effect of Voluntary Disclosure on Tax Evasion: An Applied Study on the Private Shareholding Companies Listed in the Iraq Stock Exchange

Ahmed Mahdi Sahi, Tariq Jassim Mohammad
64-79

DOI: https://doi.org/10.32996/jefas.2023.5.4.7

Algorithmic Accountability in U.S. Consumer FinTech: Governance Mechanisms for Credit Risk, Fair Lending, and Financial Stability

A S M FAHIM, Md Ibrahim, Anika Anjum Pritty, Tabasum Akter Tania
80-93

DOI: https://doi.org/10.32996/jefas.2023.5.4.8