Acharya, Kabi Raj, Ramila Acharya, and Naveen Kumar Sharma. “Factors Influencing the Adoption of Nepal Financial Reporting Standards in Nepal”. INTELLIGENCE Journal of Multidisciplinary Research 4, no. 1 (March 31, 2025): 49–66. Accessed December 6, 2025. https://nepjol.info/index.php/ijmr/article/view/76931.