Al-Absy, Mujeeb Saif Mohsen, et al. “Accountants’ Perceptions on the Adoption of International Financial Reporting Standards in Yemen”. International Journal of Economics and Financial Issues, vol. 6, no. 4, Oct. 2016, pp. 1911-7, https://mail.econjournals.com/index.php/ijefi/article/view/2755.