International Journal of Finance and Accounting Studies (IJFAS), established in Australia, provides a forum for exchanging of ideas and expanding of the novel theoretical and practical researches that cover finance, accounting, and their interface areas. The journal welcomes researchers to submit their original and unpublished full papers for intended publication through its blind review process. The submitted works should not be under review in any other journal. Both printed and online versions of IJFAS are available. The online versions of IJFAS papers can be downloaded free of charge.