Factors affecting IFRS adoption in listed companies: Evidence from Vietnam

owadays, The International Financial Reporting Standards (IFRS) have been adopted in more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies have noted the benefits of applying IFRS such as: Improving the quality of information on financial statements; Attract capital a...

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Bibliographic Details
Main Authors: Thi Cam Thanh Tran, Xuan Thach Ha, Tran Hanh Phuong Le, Ngoc Tien Nguyen
Format: Article
Language:English
Published: Growing Science 2019-07-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/Vol9/msl_2019_209.pdf