Journal of Finance and Accounting

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: 09 January 2024
    Published: 23 January 2024
    Downloads:
    Views:
    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
  • 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: 04 August 2023
    Accepted: 24 August 2023
    Published: 13 March 2024
    Downloads:
    Views:
    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