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

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...

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Detalles Bibliográficos
Autores principales: Nguyen, Hien Thi Thu, Nguyen, Hoan Thi Thu, Nguyen, Cong Van
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10300374/
https://www.ncbi.nlm.nih.gov/pubmed/37389083
http://dx.doi.org/10.1016/j.heliyon.2023.e17331