Exploring the Interplay between Audit Standards and Investment Patterns: A Cluster-Based Analysis of FDI and FPI Across Nations AUTHORS: Ioana Vinasi Received: 21 Nov, 2024 | Revised: 20 Dec, 2024 | Published: 15 Jan, 2025 PAGES: 1-26 DOI: 10.6007/IJARAFMS/v15-i1/23995 Abstract Full Text PDF Article Detail Open Access
Business Model Innovation – A Determinant of Business Sustainability among Micro-Lending Institutions in Kenya: Empirical Review AUTHORS: Geoffrey Sirengo Chichi, Joanes Kyongo Received: 28 Nov, 2024 | Revised: 26 Dec, 2024 | Published: 22 Jan, 2025 PAGES: 27-39 DOI: 10.6007/IJARAFMS/v15-i1/23625 Abstract Full Text PDF Article Detail Open Access
The Impact of Rewards on Job Satisfaction: A Systematic Literature Review AUTHORS: Cao Shuxia, Mohd Anuar Bin Arshad , Liu Jingjie Received: 16 Dec, 2024 | Revised: 12 Jan, 2025 | Published: 30 Jan, 2025 PAGES: 40-52 DOI: 10.6007/IJARAFMS/v15-i1/24142 Abstract Full Text PDF Article Detail Open Access
Ownership Structure and Earning Management During the Presidential Election AUTHORS: Istiqomah Nurhayati, Taufiq Arifin Received: 15 Dec, 2024 | Revised: 11 Jan, 2025 | Published: 03 Feb, 2025 PAGES: 53-68 DOI: 10.6007/IJARAFMS/v15-i1/24519 Abstract Full Text PDF Article Detail Open Access
Female at the Top Tier, Investment Efficiency: Does Life Cycle Matter AUTHORS: Meita Fahrani, Taufiq Arifin Received: 18 Dec, 2024 | Revised: 14 Jan, 2025 | Published: 05 Feb, 2025 PAGES: 69-87 DOI: 10.6007/IJARAFMS/v15-i1/24512 Abstract Full Text PDF Article Detail Open Access
The Impact of Audit Firm Size on the Relationship between Integrated Reporting and Sustainability Performance: Conceptual Paper AUTHORS: Ali Al Sanasleh, Nahariah Jaffar, Saidatunur Fauzi Bin Saidin, Saddam Al Nohood Received: 14 Dec, 2024 | Revised: 12 Jan, 2025 | Published: 04 Feb, 2025 PAGES: 88-102 DOI: 10.6007/IJARAFMS/v15-i1/24623 Abstract Full Text PDF Article Detail Open Access
Factors Affecting Tax Compliance among Small Medium Sized Enterprises in Lasanod, SSC-Khaatumo, Somalia AUTHORS: Mohamed Ali Abdinur, Resat Karcioglu Received: 15 Dec, 2024 | Revised: 11 Jan, 2025 | Published: 07 Feb, 2025 PAGES: 103-121 DOI: 10.6007/IJARAFMS/v15-i1/24364 Abstract Full Text PDF Article Detail Open Access
Reverse Logistics: A Systematic Literature Review of Trends and Future Directions AUTHORS: Muhammad Hamdi Che Hassan, Lokhman Hakim Osman Received: 16 Dec, 2024 | Revised: 13 Jan, 2025 | Published: 06 Feb, 2025 PAGES: 122-146 DOI: 10.6007/IJARAFMS/v15-i1/24644 Abstract Full Text PDF Article Detail Open Access
Education Supply Chain Management Framework for Higher Education in United Arab Emirates AUTHORS: Marwan A. Al Malek, Norlaile Binti Salleh Hudin Received: 19 Dec, 2024 | Revised: 15 Jan, 2025 | Published: 08 Feb, 2025 PAGES: 147-162 DOI: 10.6007/IJARAFMS/v15-i1/22125 Abstract Full Text PDF Article Detail Open Access
Impact of Integrated Reporting on Financial Performance of Listed Oil and Gas Firms in Nigeria AUTHORS: Adeleke Bolaji Danujuma, Sunday Ayogu. E, Aloba Ruqaiyah Received: 26 Dec, 2024 | Revised: 20 Jan, 2025 | Published: 13 Feb, 2025 PAGES: 163-174 DOI: 10.6007/IJARAFMS/v15-i1/22708 Abstract Full Text PDF Article Detail Open Access
Impact of Financial Leverage on the Relationship between Eco-Innovation and Financial Performance: Conceptual Paper AUTHORS: Saddam Al Nohood, Marwan Mansour, Mukhled Olimat, Ali Al Sanasleh Received: 27 Dec, 2024 | Revised: 24 Jan, 2025 | Published: 17 Feb, 2025 PAGES: 175-188 DOI: 10.6007/IJARAFMS/v15-i1/24732 Abstract Full Text PDF Article Detail Open Access
Shariah Compliance and Ethical Issues in Nft Games: Analyzing Cryptocurrency Transactions and Market Risks AUTHORS: Muhammad Thariq Mohd Zamri, Azlin Alisa Ahmad, Amir Fazlim Jusoh @ Yusoff Received: 05 Dec, 2024 | Revised: 10 Jan, 2025 | Published: 20 Feb, 2025 PAGES: 189-200 DOI: 10.6007/IJARAFMS/v15-i1/24052 Abstract Full Text PDF Article Detail Open Access
Attitude as a Catalyst: The Role of Perceived Ease of Use, Perceived Usefulness, and Self-Efficacy in Shaping Student Intentions to Use Artificial Intelligence in Higher Education AUTHORS: Zahir Osman Received: 10 Jan, 2025 | Revised: 05 Feb, 2025 | Published: 01 Mar, 2025 PAGES: 201-215 DOI: 10.6007/IJARAFMS/v15-i1/24459 Abstract Full Text PDF Article Detail Open Access
Financing Strategies for Risk-Averse SME Retailers in Low-Carbon Supply Chains: A Dynamic Capabilities Approach to Green Transition AUTHORS: Zidong Zhou, Rudzi Munap, Huiwei You, Dianxiang Wang Received: 16 Jan, 2025 | Revised: 08 Feb, 2025 | Published: 04 Mar, 2025 PAGES: 216-238 DOI: 10.6007/IJARAFMS/v15-i1/22128 Abstract Full Text PDF Article Detail Open Access
Evaluating the Effectiveness of Social Media in-Feed Advertising in China AUTHORS: Yan Xia, Anita Binti Rosli, Aryaty Binti Alwie, Rhemaneeta Allan, Yujie Gu, Jiaqiang Sun Received: 13 Jan, 2025 | Revised: 08 Feb, 2025 | Published: 03 Mar, 2025 PAGES: 239-256 DOI: 10.6007/IJARAFMS/v15-i1/24793 Abstract Full Text PDF Article Detail Open Access
Difficulty in Paying Debt and its Solutions from Islamic Legal Perspective AUTHORS: Anisur Rahman Manzoorul Haq Received: 15 Jan, 2025 | Revised: 10 Feb, 2025 | Published: 05 Mar, 2025 PAGES: 257-271 DOI: 10.6007/IJARAFMS/v15-i1/23738 Abstract Full Text PDF Article Detail Open Access
Improving Distance Learning Students' Retention: The Role of Students’ Satisfaction through Self-Determination Theory Principles AUTHORS: Zahir Osman, Aliza Ali, Raziana Che Aziz, Fatimah Yusoof Received: 17 Jan, 2025 | Revised: 11 Feb, 2025 | Published: 07 Mar, 2025 PAGES: 272-287 DOI: 10.6007/IJARAFMS/v15-i1/24734 Abstract Full Text PDF Article Detail Open Access
Unveiling the Covid-19 Financial Crisis: Assessing its Dual Impact on Working Capital Management and Cash Flow/Liquidity in UK MSMEs AUTHORS: Lamin Jabbi Received: 18 Jan, 2025 | Revised: 12 Feb, 2025 | Published: 08 Mar, 2025 PAGES: 288-302 DOI: 10.6007/IJARAFMS/v15-i1/24788 Abstract Full Text PDF Article Detail Open Access
Technology Acceptance Model (TAM): The Adoption of Activity-Based Costing for Private University in Malaysia AUTHORS: Dalmie Shahrul Suryati Binti Azmee, Nur Hidayah Binti Ahmad Received: 22 Jan, 2025 | Revised: 15 Feb, 2025 | Published: 10 Mar, 2025 PAGES: 303-325 DOI: 10.6007/IJARAFMS/v15-i1/24698 Abstract Full Text PDF Article Detail Open Access
Examining the Impact of Board Diversity on Firm Performance: Insights from Demographics, Human Capital, Social Capital, Culture and Structure AUTHORS: Li Li, Maisarah Mohamed Saat, Ping Chu, Zhenhua Tang, Xianglan Lai Received: 25 Jan, 2025 | Revised: 17 Feb, 2025 | Published: 13 Mar, 2025 PAGES: 326-359 DOI: 10.6007/IJARAFMS/v15-i1/24890 Abstract Full Text PDF Article Detail Open Access
Shariah Compliance in NFT Games: Addressing Ethical and Religious Considerations in Digital Gaming AUTHORS: Muhammad Thariq Mohd Zamri, Amir Fazlim Jusoh @ Yusoff, Azlin Alisa Ahmad Received: 24 Jan, 2025 | Revised: 17 Feb, 2025 | Published: 12 Mar, 2025 PAGES: 360-368 DOI: 10.6007/IJARAFMS/v15-i1/24770 Abstract Full Text PDF Article Detail Open Access
An Analysis on the Financing Schemes and Business Strategies Offered by Microfinance and Development Institutions to Micro-Entrepreneurs in Malaysia AUTHORS: Norma Md Saad, Nor Azizan Che Embi, Mohd Fitri Mansor, Ros Aniza Mohd Shariff, Bushra Abu Saiid Received: 28 Jan, 2025 | Revised: 20 Feb, 2025 | Published: 15 Mar, 2025 PAGES: 369-386 DOI: 10.6007/IJARAFMS/v15-i1/24729 Abstract Full Text PDF Article Detail Open Access