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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/61706
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dc.contributor.authorNguyen T.L.H.-
dc.contributor.otherPhuong Le T.H.-
dc.contributor.otherDao N.M.-
dc.contributor.otherPham N.T.-
dc.date.accessioned2021-08-20T12:57:12Z-
dc.date.available2021-08-20T12:57:12Z-
dc.date.issued2020-
dc.identifier.issn22884637-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/61706-
dc.description.abstractIn the global trend toward economic integration, Vietnamese enterprises desire to attract investment and increase competitiveness in the global market, so they have been required to provide transparent, high-quality financial reports following the International Financial Reports Standards (IFRS). Based on the roadmap drawn by the Vietnam Ministry of Finance, the foreign-invested enterprises, listed enterprises and state-owned enterprises will be applying IFRS in 2030. However, some enterprises in Vietnam have applied IFRS in the presentation of financial statements at the request of related parties for a while. The main research objective of this paper focused on examining the factors affecting the implementation of IFRS in Vietnamese enterprises through descriptive statistics tools, Cronbach’s Alpha testing, EFA and logistics regression analysis with the sample collected from 254 Vietnamese enterprises. The methodology in this research was the mixed qualitative and quantitative method. The results show that the higher the profitability, debt ratio and firm size of the enterprise, the more likely it is to apply IFRS. From the results of this study, the appropriate recommendations have been made to promote the implementation of IFRS by Vietnamese enterprises effectively and following the IFRS application roadmap of the Ministry of Finance of Vietnam.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherKorea Distribution Science Association (KODISA)-
dc.relation.ispartofThe Journal of Asian Finance, Economics and Business-
dc.relation.ispartofseriesVol. 12-
dc.rightsKoreascholar-
dc.subjectEnterprisesen
dc.subjectIFRSen
dc.subjectIFRS Applicationen
dc.subjectVietnamen
dc.titleFactors affecting enterprises that apply the International Financial Report Standards (IFRS): A case study in Vietnamen
dc.typeJournal Articleen
dc.identifier.doihttp://db.koreascholar.com/article.aspx?code=403167-
dc.format.firstpage409-
dc.format.lastpage421-
ueh.JournalRankingScopus-
item.cerifentitytypePublications-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.openairetypeJournal Article-
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