分析影响新兴经济体采用IFRS的因素

Hien Thi Thu Nguyen1, Hoan Thi Thu Nguyen1, Cong Van Nguyen1

  • 1Faculty of Accounting and Auditing, Industrial University of Ho Chi Minh City (IUH), Viet Nam.

Heliyon
|June 30, 2023
PubMed
概括

本研究确定了越南自愿采用国际财务报告标准 (IFRS) 的关键驱动因素和障碍. 调查结果为在新兴市场成功实施IFRS提供了实际解决方案.

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