International Financial Reporting Standards IFRS - Articles

Research on the Financial Impact of Centralized Procurement of Medical Consumables on Public Hospitals (Articles)

Ziyan Wen

Open Journal of Social Sciences Vol.13 No.12, December 26, 2025

DOI: 10.4236/jss.2025.1312028 57 Downloads 512 Views Citations
What Do Audit Committees Really Do? Evidence from the Nanumba South and North District Assemblies (Articles)

Adam Aliu, Yakubu Issahaku Said

Open Journal of Accounting Vol.15 No.1, January 15, 2026

DOI: 10.4236/ojacct.2026.151002 51 Downloads 357 Views Citations
Legal Environment and SACCOS Financial Performance in Mbeya, Tanzania: Mediated by Corporate Governance (Articles)

Stewart Mbegu

Open Access Library Journal Vol.13 No.1, January 28, 2026

DOI: 10.4236/oalib.1114757 50 Downloads 275 Views Citations
The Triad of Church Growth: Understanding the Gift of Faith and Its Impact on Church Growth (Articles)

Paul Tshuma

Open Access Library Journal Vol.13 No.1, January 30, 2026

DOI: 10.4236/oalib.1114524 78 Downloads 396 Views Citations
Determinants of SMEs’ Access to Microfinance Credit in Lubumbashi: An Analysis Based on Multinomial Logistic Regression (Articles)

Maguy Nzuzi Bangika, Djuma Bwana Mwana Mbuyu, Aaron Lwimba Wa Lwimba

American Journal of Industrial and Business Management Vol.16 No.2, February 14, 2026

DOI: 10.4236/ajibm.2026.162009 100 Downloads 788 Views Citations
Effect of Credit and Liquidity Risks on Banking Financial Stability: Empirical Validation on Commercial Banks in Burundi (2016-2023) (Articles)

Pascal Bayubahe, Adrien Sibomana, Dismas Manirakiza

American Journal of Industrial and Business Management Vol.16 No.3, March 4, 2026

DOI: 10.4236/ajibm.2026.163011 55 Downloads 371 Views Citations
Resource Richness, Absorptive Capacity, and the Ownership of Domestic Sovereign Wealth Funds in the U.S. (Articles)

Franklin G. Mixon Jr., Kamal P. Upadhyaya

Journal of Mathematical Finance Vol.16 No.2, March 16, 2026

DOI: 10.4236/jmf.2026.162003 65 Downloads 311 Views Citations
Research on China’s Internet Finance: Definition, Composition, and Total Accounting from the Perspective of MFS (Articles)

Yanling Xia, Shaoling Ding

Open Journal of Business and Management Vol.14 No.3, April 1, 2026

DOI: 10.4236/ojbm.2026.143073 78 Downloads 391 Views Citations
The Impact of Corporate Governance and Financial Leverage on the Performance of Local Thai Banks Using Corporate Social Responsibility as a Mediator (Articles)

Aamir Sarwar, Mamdouh Abdulaziz Saleh Al-Faryan, Sara Saeed

Theoretical Economics Letters Vol.12 No.1, January 19, 2022

DOI: 10.4236/tel.2022.121003 1,322 Downloads 5,022 Views Citations
Financial Inclusion of Moroccan SMEs: Assessing FinTech’s Adoption and Exploring Decentralized Finance Perceptions in Morocco (Articles)

Abderrahmane Ed-Daoudy, Ahmed Chakir

Open Journal of Business and Management Vol.12 No.2, March 15, 2024

DOI: 10.4236/ojbm.2024.122044 356 Downloads 1,910 Views Citations
Determinants of Profitability in Zambian Banks: An Empirical Study from 2010 to 2020 (Articles)

Chresta C. Kaluba

Open Journal of Business and Management Vol.12 No.5, September 4, 2024

DOI: 10.4236/ojbm.2024.125157 191 Downloads 993 Views Citations
A Required Debt Service Coverage Ratio Related to the Economic Value of the Asset Involved (Articles)

Rafael A. Rodríguez

Journal of Financial Risk Management Vol.13 No.4, November 5, 2024

DOI: 10.4236/jfrm.2024.134029 266 Downloads 1,700 Views Citations
Can Government Financial Aid Save an Aging Society? A Systematic Review on the Effect of Financial Incentives on the Fertility Rate (Articles)

On Chi

Open Journal of Business and Management Vol.13 No.2, March 13, 2025

DOI: 10.4236/ojbm.2025.132055 189 Downloads 2,097 Views Citations
Fractional-Order Financial System Using Efficient Numerical Methods (Articles)

Hunida Malaikah, Jawaher Faisal Al-Abdali

American Journal of Computational Mathematics Vol.15 No.1, March 31, 2025

DOI: 10.4236/ajcm.2025.151004 156 Downloads 759 Views Citations
Financial Resource Management and the Quality of Education in Private Universities in Central Uganda: A Mixed-Methods Investigation (Articles)

Tadeo Winyi, John Paul Kasujja, Esther Namugumya, Viola Babirye

Open Access Library Journal Vol.13 No.5, May 29, 2026

DOI: 10.4236/oalib.1115284 20 Downloads 109 Views Citations
Research of Quality Standards for Stachydrine Hydrochloride in Chinese Medicine TJF Granule (Articles)

Yao Lu, Wei Yu, Pingniang Shen, T. J. Khoo, C. Wiart

Pharmacology & Pharmacy Vol.4 No.3, May 31, 2013

DOI: 10.4236/pp.2013.43040 3,644 Downloads 6,708 Views Citations
Modeling and Simulation Study of Space Data Link Protocol (Articles)

Ismail Hababeh, Rizik M. H. Al-Sayyed, Ja’far Alqatawna, Yousef Majdalawi, Marwan Nabelsi

International Journal of Communications, Network and System Sciences Vol.7 No.10, October 16, 2014

DOI: 10.4236/ijcns.2014.710045 5,603 Downloads 7,985 Views Citations
Challenging the Expiry Dates of Two Mycotoxins Standards: Afla and Ochra A (Articles)

A. Aridi, L. Baydoun, C. M. S. T. Sukhn

Journal of Materials Science and Chemical Engineering Vol.5 No.8, October 10, 2017

DOI: 10.4236/msce.2017.58006 867 Downloads 2,198 Views Citations
Food and Drug Safety Management in Pakistan (Articles)

Muhammad Rafay Anis ur Rehman, Jining Wang, Yasin Ali, Meng Kheang Sorn, Raja Danish Akbar Khan

Open Access Library Journal Vol.10 No.5, May 12, 2023

DOI: 10.4236/oalib.1110058 1,356 Downloads 5,021 Views Citations
A Model for Increasing Pre-Service Mathematics HBCU Teacher Effectiveness through National Board for Professional Teaching Standards (NBPTS) (Articles)

Twianie Roberts, Marcia Millet

Open Journal of Social Sciences Vol.11 No.6, June 14, 2023

DOI: 10.4236/jss.2023.116005 229 Downloads 879 Views Citations
This article belongs to the Special Issue on Education, Culture and Society

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