Vol. 17 No. 1 (2023)

Articles

• The impact of capital structure on financial performance

  Ylber Prekazi, Roberta Bajrami, Arsim Hoxha

  1-6

  DOI: 10.33094/ijaefa.v17i1.1002

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• Optimizing expected policy outcomes through creative problem structuring: Police human resource development policy in the southeast Sulawesi regional police, Indonesia

  Amirullah Amirullah, Eka Suaib, Abdul Kadir, La Ode Bahana Adam, Zaludin Zaludin

  7-17

  DOI: 10.33094/ijaefa.v17i1.1003

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• Cloud computing to audit quality- evidence from the Kingdom of Saudi Arabia

  Eid M Alotaibi

  18-29

  DOI: 10.33094/ijaefa.v17i1.1004

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• Impact of service quality dimensions on customer satisfaction in priority sector lending

  Leema Roseline Arul Doss, Gayathri Jayapal, Suganya Ganesan, Justin Nelson Michael

  30-38

  DOI: 10.33094/ijaefa.v17i1.1006

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• The influence of vocational education parameters on economic growth in European Union member states

  Nexhit Shala, Myrvete Badivuku-Pantina

  39-49

  DOI: 10.33094/ijaefa.v17i1.1007

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• Labour unions and corporate pension policy

  Kyongsun Heo, Jinhan Pae

  50-58

  DOI: 10.33094/ijaefa.v17i1.1017

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• Board diversity and tax planning in the context of Malaysian listed firm

  Mohd Waliuddin Mohd Razali, Nurul Amirah Sujak Subanderayo, Noraisyah Abd Rahman, Josephine Tan-Hwang Yau, Dyg Haszelinna Abg Ali

  59-66

  DOI: 10.33094/ijaefa.v17i1.1035

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• Examining the owners and manager's perceptions of the determinants that influence the effectiveness of SME: Evidence from Kosovo

  Arben Terstena, Ismail Mehmeti, Sokol Krasniqi

  67-75

  DOI: 10.33094/ijaefa.v17i1.1036

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• Internally sourced revenue optimality and national economy development of Nigeria

  Theophilus Anaekenwa Aguguom, Appolos Nwabuisi Nwaobia, Mba Okoro Obasi, Chizoba Christiana Ajah

  76-87

  DOI: 10.33094/ijaefa.v17i1.1053

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• Effect of e-banking practices in the banking sector of Bangladesh-customers' perception

  Md Shahnur Azad Chowdhury, Md Aminul Islam, Md Shahidul Islam, Md. Ariful Hoque, Md Shariful Haque, Abdullah Mohammad Shahabuddin, Mohammad Shyfur Rahman Chowdhury

  88-96

  DOI: 10.33094/ijaefa.v17i1.1064

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• Assessing the impact of audit software on audit quality: Auditors' perceptions

  Eid Mohammed Alotaibi, Awwad Alnesafi

  97-108

  DOI: 10.33094/ijaefa.v17i1.1068

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• Crowdfunding – a youth perception approach in Albania

  Edlira Luci, Llesh Lleshaj, Blisard Zani

  109-116

  DOI: 10.33094/ijaefa.v17i1.1087

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• Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach

  Odunayo Olamide Olaniyi, Tajudeen John Ayoola, Olatunde Wright, Olateju Dolapo Aregbesola, Peace Ebunoluwa Kolawole

  117-126

  DOI: 10.33094/ijaefa.v17i1.1088

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• Application of Dupont-factor analysis to financial performance and market measurement of the southeast Asian hotel industry

  Jun Jiang

  127-134

  DOI: 10.33094/ijaefa.v17i1.1089

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• Adopting FinTech to promote financial inclusion: Evidence from western African economic and monetary union

  Maichanou Ahamadou, Dan Baky Agada

  135-145

  DOI: 10.33094/ijaefa.v17i1.1090

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• Analysis of financial statements based on the perspective of strategic management: A case study of Midea group in China

  Mingda Song, Meichen Fu, Bixian Han, Shi Yin

  146-155

  DOI: 10.33094/ijaefa.v17i1.1091

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• COVID-19 pandemic, Russian-Ukrainian war and REER volatility: Evidence from panel of countries

  Ayyoub Ben El Rhadbane, Abdeslam El Moudden

  156-167

  DOI: 10.33094/ijaefa.v17i1.1092

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• Does managerial propensity towards digitalization enhances firm performance? A case study of Indian MSMEs

  Mohammed Abdul Imran Khan, Mohammed Ahmar Uddin

  168-175

  DOI: 10.33094/ijaefa.v17i1.1093

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• The role of digitalization of transfer pricing in the company’s management accounting system

  Nina Poyda-Nosyk, Valentyna Borkovska, Robert Bacho, Gabriella Loskorikh, Veronika Hanusych, Roman Cherkes

  176-185

  DOI: 10.33094/ijaefa.v17i1.1096

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• Accounting similarities, sophisticated investors, relevance and information asymmetry

  Alireza Azarberahman, Saeed Pakdelan, Malihe Tohidinia

  186-201

  DOI: 10.33094/ijaefa.v17i1.1097

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