Archive:: Journal of Finance and Accounting:: Science Publishing Group

Volume 12, Issue 1, February 2024

Research Article
The Factors Influencing the Intention to Adopt International Financial Reporting Standards (IFRS) of SMEs in Ho Chi Minh City, Vietnam

Le Ngoc Huynh, Thai Hong Thuy Khanh^*, Trinh Xuan Hoang

Issue: Volume 12, Issue 1, February 2024

Pages: 1-11

Received: 28 December 2023

Accepted: 9 January 2024

Published: 23 January 2024

DOI: 10.11648/j.jfa.20241201.11

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Abstract: This study investigates the determinants influencing Small and Medium-sized Enterprises' (SMEs) intention to adopt International Financial Reporting Standards (IFRS) in Ho Chi Minh City, Vietnam. Utilizing primary data from questionnaires, the research adopts a methodological framework encompassing descriptive statistics, scale testing, factor anal... Show More

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Research Article
Corporate Sustainability and Shareholders’ Wealth in the National Financial Sector

Akeem Kolawole Osunsusi, Festus Folajimi Adegbie, Aguguom Theophilus Anaekenwa^*

Issue: Volume 12, Issue 1, February 2024

Pages: 12-21

Received: 4 August 2023

Accepted: 24 August 2023

Published: 13 March 2024

DOI: 10.11648/j.jfa.20241201.12

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Abstract: The desire of every shareholder is to see that shareholders’ wealth is given strategic central point attention far and above other priorities of the management. Prior studies have shown that meeting shareholders’ wealth expectations in Nigeria is complex and full of challenges considering the infrastructural deficits, security challenges and lack o... Show More

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