Original Research Management
Understanding Green Cosmetic Adoption in Indonesia: Environmental Consciousness and the Theory of Reasoned Action Perspective

Andika Andika; Nadia Nadia; Bimo Harnaji; Mohamad Najmudin

Volume 10, Issue 11 , November 2023, Pages 875-903


  Amidst growing concerns about environmental degradation, global trends increasingly emphasize the urgency to adopt eco-friendly consumption patterns. This paradigm shift drives the emergence of sustainability-centered products, especially in the cosmetics sector. Despite experiencing substantial growth, ...  Read More

Original Research Accounting
Moderating Effect of Dividend Policy on the Relationship Between Profitability and Firm Value of Listed Banks in Nigeria

Ibrahim Mallam Fali; Daniel Orsaa Gbegi; Philip Jehu

Volume 10, Issue 11 , November 2023, Pages 904-923


  Past studies have presented inconclusive results on the relationship between profitability and firm value, there is a need to take into consideration a moderating variable to strengthen the relationship. This study therefore, introduces dividend policy as moderator to examine its effect on the relationship ...  Read More

Original Research Economics
Comparative Analysis of ARIMA, SARIMAX, and Random Forest Models for Forecasting Future GDP of the UK in Relation to Unemployment Rate

Md Junayed Hossain

Volume 10, Issue 11 , November 2023, Pages 924-937


  Accurate forecasting of Gross Domestic Product (GDP) is crucial for policymakers, businesses, and investors. This research explores the use of SARIMAX, ARIMA, and Random Forest models to forecast GDP in the UK. The study investigates the relationship between GDP and the unemployment rate, considering ...  Read More

Original Research Accounting
Earnings Quality and Financial Performance of Kenyan Public Listed Non-Financial Firms

Edwin K Sitienei

Volume 10, Issue 11 , November 2023, Pages 938-949


  This study sought to address the effects of earnings quality on the financial performance of Non-financial firms listed at the Nairobi Securities Exchange(NSE). Three attributes of earnings quality; predictive value, feedback value, and earnings accruals quality, were adopted as measures of earnings ...  Read More

Original Research Accounting
The Obstacles of Using Qualitative Approach in Accounting Research: Perceptions of Accounting Departments' Faculty Members of Libyan Universities

Rezgalla Musbah Abdalla

Volume 10, Issue 11 , November 2023, Pages 950-972


  Although the qualitative approach has been recognized as an effective approach to link accounting research with accounting practices and accounting education, the accounting research is still dominated by the quantitative approach. The unpopularity of the qualitative approach in accounting research is ...  Read More

Original Research Management
Navigating Turbulence: Crisis Communication of Airlines in the Philippines during the COVID-19 Pandemic

Claire Anne Jimenez; Pamela Resurreccion

Volume 10, Issue 11 , November 2023, Pages 973-996


  The recent coronavirus pandemic was a black swan event, and the airline industry was one of the most stricken. The crisis that airlines had to face during the pandemic was not just a health-related crisis but a consequential one within their own canceled flights, rebooking concerns, and a surge in refund ...  Read More