Analysis of factors affecting the adoption of IFRS in an emerging economy.

ABSTRACT: This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market. We propose practical solutions that are necessary for successful IFRS implementation in enterprises. To collect research data, we surveyed 350 enterprises in Vietnam using a non-probability convenience sampling method. Using qualitative research methods (through case studies and expert surveys) combined with quantitative and structural equation modelling (SEM), this study analyses the causal relationship between the influencing factors and enterprises' willingness to apply IFRS voluntarily. Evidence indicates that compliance with accounting regulations and principles, qualifications and experience of accountants, accounting regimes an

SUBMITTER: Nguyen HTT 

PROVIDER: S-EPMC10300374 | biostudies-literature | 2023 Jun

REPOSITORIES: biostudies-literature