In this issue

Abstract

We are proud to introduce the thirty-fifth issue of the Journal of Economics, Finance and Administrative Science (JEFAS). For the first time, we have presented three issues within a year due to the introduction of a special publication based on the CLADEA conference. The first article here, “Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries”, identifies certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008.