Chuah, Shu-Fen, Char-Lee Lok, and Chee-Wooi Hooy. “Operating Cash Flows, Board Characteristics and Adoption of IR 4.0 Technologies”. Asian Journal of Business and Accounting 17, no. 1 (June 30, 2024). Accessed February 28, 2026. https://ejournal.um.edu.my/index.php/AJBA/article/view/44597.