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...
Main Authors: | , , , |
---|---|
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 |