Formal accounting harmonization - A new measurement scheme demonstrated by Vietnam’s data and International Financial Reporting Standards
We are living in a “flat world” of international integration and adaptive trends. This requires countries to integrate their own regulations to those from other countries. Accounting regulations are no exception. It is necessary to measure how much a nation’s accounting regulations are the same or d...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2017-04-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/195 |