Hin, Kosla, and Siphat Lim. “Investigating the Determinants of firms’ Perceptions Toward the Implementation of CIFRS in Cambodia”. International Journal of Innovative Research and Scientific Studies 8, no. 4 (June 12, 2025): 290–298. Accessed July 15, 2025. https://www.ijirss.com/index.php/ijirss/article/view/7780.