This is an open access book. The Faculty of Business and Finance, Universiti Tunku Abdul Rahman (UTAR) is pleased to organize the 10th International Conference on Business, Accounting, Finance, and Economics (BAFE 2022) on 11th October 2022 in virtual mode via Microsoft Teams or Zoom platform. This conference aims to bring together researchers to present up-to-date works that contribute to new theoretical, methodological and empirical knowledge