Mustapha M, Ku Ismail KNI, Ahmad HN. The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting. JBMA [Internet]. 2017 Jan. 31 [cited 2026 Sep. 8];7(1):51-68. Available from: https://e-journal.uum.edu.my/index.php/jbma/article/view/8825