Vol. 5 No. 1

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

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

  Dwi Jayanti, Romli Romli

  16-25

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• 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

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

  Eunica Kate Ginez, Eden Joy Tabag

  42-62

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• 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

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

  Mathew Kieran Lumabao, Jessalyn Faye Rosales

  73-97

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

  Yaxuan Wang

  98-105

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• Understanding Momentum and Reversal Investing Strategies

  Jinsui Huang, Peiying Zhang, Junbin Zhang

  106-112

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• 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

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• 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

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

  Abdulfatah Majidi

  148-158

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• 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

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• 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

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• 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

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

  Nurul Afni, Erna Setiany

  190-200

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• 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

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