Factors Affecting Enterprises that Apply the International Financial Report Standards (IFRS): A Case Study in Vietnam |
NGUYEN, Thi Le Hang
(Faculty of Economics and Accounting, Quy Nhon University)
LE, Tran Hanh Phuong (Faculty of Economics and Accounting, Quy Nhon University) DAO, Nhat Minh (Faculty of Economics and Accounting, Quy Nhon University) PHAM, Ngoc Toan (School of Accounting, University of Economics Ho Chi Minh City) |
1 | Affes, H., & Callimaci, A. (2007). Les déterminants de l'adoption anticipée des normes comptables internationales: choix financier ou opportunisme, Comptabilité controle audit, 2, 149-166. DOI |
2 | Agresti Alan (2007). An Introduction to Categorical Data Analysis (2nd ed.). Hoboken, NJ: John Wiley & Sons, Inc. DOI:10.1002/0470114754. DOI |
3 | Ajit, D., Han, D., Mike, I., & Gokhan, K. (2015). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting & Information Management, 24(3), 296-316. DOI |
4 | Akinyemi, O. A. (2012). The impact of International Financial Reporting Standards adoption on financial statement - The case of Nigeria. Bachelor of Business Administration, VAASA University Of Applied Sciences. |
5 | Al-Basteki H. (1995). The voluntary adoption of international accounting standards by Bahraini corporations. Advances in International Accounting, 8, 47-64. |
6 | Bae, K.-H., Tan, H. & Welker, M. (2008). International GAAP differences: the impact on foreign analysts. Accounting Review, 83(3), 593-628. DOI |
7 | Charreaux, G. (1997). Le gouvernement des entreprises: Corporate Governance, Theories et Faits. Economica, 15-56. |
8 | Daske, H, Hail, L, Leuz, C & Verdi, R. (2008). Reporting on Mandatory IFRS around the World: Early Evidence on the Economic Consequences. Journal of Accounting, 46(5), 1085-1142. |
9 | DeFond, M. L., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics, 51, 240-258. DOI |
10 | Dumontier, P., & Raffournier, B. (1998). Why firms comply voluntarily with IAS : an empirical analysis with Swiss data. Journal of International Financial Management and Accounting, 9(3), 216-245. DOI |
11 | Dinh, T. H., & Pham, C. D. (2020). The Effect of Capital Structure on Financial Performance of Vietnamese Listing Pharmaceutical Enterprises. Journal of Asian Finance, Economics and Business, 7(9), 329-340. doi:10.13106/jafeb.2020.vol7.no9.329 DOI |
12 | Ha, M., & Kang. M. (2019). IFRS Reconciliation Adjustment and Subsequent Meet or Beat Target Earnings. Journal of Asian Finance, Economics and Business, 6(1), 33-45. doi:10.13106/jafeb.2019.vol6.no1.33 DOI |
13 |
Francesco, B. & Raynolde, P. (2012). The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country. Journal of Intrernational Accounting Research, Forthcoming, Available at: |
14 | Gerbing, D. W & Anderson, J. C., (1988). Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach. Psychological Bulletin, 103(3), 411-423. https://doi.org/10.1037/0033-2909.103.3.411 DOI |
15 | Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E. & Tatham, R. L. (2010). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Pearson-Prentice Hall. |
16 | Iatridis G. (2010). International Financial Reporting Standards and the quality on financial statement information. International Review of Financial Analysis, 19, 193-204. DOI |
17 | Iwona, V. (2012). The adoption of IFRS in Poland: an institutional approach, PhD thesis, University of Greenwich. Available at: http://gala.gre.ac.uk/9457/1/Iwona_Vellam_2012.pdf. |
18 | Joshi, P. L., & Ramadhan, S. (2002). The adoption of international accounting standards by small and closely held companies: evidence from Bahrain. The International Journal of Accounting, 37, 429-440. DOI |
19 | Judge, W., Li, S & Pinsker, R. (2010). National Adoption of International Accounting Standards: An Institutional Perspective. Corporate Governance: An International Review, 18(3), 161-174. DOI |
20 | Kim, J., Tsui, J. S. L., & Yi, C. H. (2011). The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies, 16(4), 779-811. DOI |
21 | Le, T. H. P. (2019). Factors affect the adoption of The International Accounting Standards (IAS/IFRS)-Research on countries and companies in Vietnam. Phd Thesis in economics, University Of Economics Ho Chi Minh City, Vietnam |
22 | Leuz, C., & Verrecchia, R. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91-124. DOI |
23 | Marta, S. G., Rodrigues, L., & Craig, R. (2008). The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence. Accounting Forum, 32, 75-88. DOI |
24 | Mathiesen, H. (2002). Managerial Ownership and Finance Performance. Dissertation presented at Copenhagen Business School. |
25 | Meek, G., Roberts, C., & Gray, S. (1995). Factors influencing voluntary annual report disclosures by US, UK, and continental European multinational corporations. Journal of International Business Studies, 26, 555-572. DOI |
26 | Ministry of Finance (2019). Current situation, international experience and the roadmap to apply international accounting standards (IFRS) in Vietnam. Ha Noi. |
27 | Mohamed, K. C., & Fatma, Z. (2013). The determinants of The International Accounting Standards adoption by emergent countries, Available at: http://www.cbe.uaeu.ac.ae/en/csafc/pdf/ad_38.pdf |
28 | Murphy, A. B. (1999). Firm characteristics of Swiss companies that utilize international accounting standards. The International Journal of Accounting, 34(1), 121-131. DOI |
29 | Nguyen, D. T. (2014). Methods of scientific research in business. Hanoi: Labor - Social Publishing House. |
30 | Nguyen, N. H. (2018). Conversion of financial statements from Vietnamese accounting standards to international financial reporting standards - Empirical research at Vietnamese enterprises. PhD Thesis. University of Economics Ho Chi Minh city, Vietnam. |
31 | Nguyen, T. N. L., & Nguyen, V. C. (2020). The Determinants of Profitability in Listed Enterprises: A Study from Vietnamese Stock Exchange. Journal of Asian Finance, Economics and Business, 7(1), 47-58. doi:10.13106/jafeb.2020.vol7.no1.47 DOI |
32 | Nguyen, V. C., & Nguyen, T. N. L. (2020). Financial Security of Vietnamese Businesses and Its Influencing Factors. Journal of Asian Finance, Economics and Business, 7(2), 75-87. doi:10.13106/jafeb.2020.vol7.no2.75 DOI |
33 | Odia, J. O. (2016). The determinants and Financial Statement effects of IFRS adoption in Nigeria. Economics and political implications of International Financial Reporting Standards, 319-334. |
34 | Parvathy P. R. (2017). IFRS convergence: opportunities and challenges in India. Accounting and Financial Control, 1(2), 13-18. DOI |
35 | Phan, D. H. T., Mascitelli, B., & Barut, M. (2014). Perceptions towards IFRS- international financial reporting standards: The case in Vietnam. Global Review of Accounting and Financial Journal, 5, 132-152. DOI |
36 | Phuong, N. C., & Nguyen, T. D. K. (2012). International harmonization and national particularities of accounting: Recent accounting development in Vietnam. Journal of Accounting and Organizational Change, 8(3), 431-451. DOI |
37 | Ray, B., Xi, L., & Lakshmanan, S. (2015). Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption. Journal of Accounting Research, 53, 915-963. DOI |
38 | Tran, T. T. H. (2015). Factors affecting the adoption of International Accounting Standards in Vietnam, Proceedings of the conference "International Accounting Standards (IFRS) - Opportunities and challenges", 121-132. |
39 | Stainbank, L. J. (2014). Factors Influencing the Adoption of International Financial Reporting Standards by African Countries. South African Journal of Accounting Reasearch, 28(1), 79-95. DOI |
40 | Tran, Q. T. (2014). Orientation to develop Vietnamese financial reporting standards to meet the trend of applying international accounting. PhD thesis in economics. University of Economics Ho Chi Minh city. Ho Chi Minh City. |
41 | Vinicius, S. L., Gerlando, A. F. S. L., Nelson, L. G. C., & Iran, S. L. (2018). Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil. The International Journal of Accounting, 53(2), 77-101. DOI |
42 | Zeghal, D. & Mhedhbi, K. (2006). Analysis the factors affect the international accounting standards adoption by developing countries. The International Journal of Accounting, 41(4), 73. |