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
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.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 财务报告 财务报告 财务报告
- 新兴市场 新兴市场
背景情况:
- 对于新兴经济体来说,自愿采用国际财务报告标准 (IFRS) 是至关重要的.
- 了解影响IFRS采用因素对于成功实施至关重要.
- 越南正在战略规划,到2025年全面采用国际财务报告准则.
研究的目的:
- 检查促进或阻碍越南自愿采用IFRS的因素.
- 为成功实施IFRS提出实际解决方案.
- 分析影响因素与IFRS采用意愿之间的因果关系.
主要方法:
- 对越南350家企业进行调查,采用非概率方便抽样.
- 定性研究 (案例研究,专家调查) 与定量方法相结合.
- 结构方程建模 (SEM) 分析因果关系.
主要成果:
- 对国际财务报告准则采用的积极影响:合规性,会计师资格,会计制度,管理能力和感知效益.
- 公司规模和审计活动对IFRS采用意愿产生积极影响.
- 税收压力和会计心理学对国际财务报告准则的采用产生负面影响.
结论:
- 在新兴市场背景下,确定了自愿采用IFRS的关键驱动因素和障碍.
- 调查结果为决策者,监管机构和企业提供了实用的见解.
- 该研究为越南IFRS采用阶段的理论和实践做出了贡献.
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