Jinfeng Xue, and Badrul Hisham Kamaruddin. “The Impact of Implementing the New Leasing Standards on Enterprises Financing Decisions ”. Journal of Economics, Finance and Accounting Studies , vol. 7, no. 2, Mar. 2025, pp. 97-107, https://doi.org/10.32996/jefas.2025.7.2.9.