How to cite this paper
Nguyen, D., Nghiem, T., Tran, T., Nguyen, D & Nguyen, T. (2022). Determining factors affecting the transition of financial statement preparation from VAS to IFRS in enterprises in Vietnam.Accounting, 8(3), 303-314.
Refrences
Ajibade, A. T., Okere, W., Isiaka, M. A., & Mabinuori, O. (2019). International Financial Reporting Standard (IFRS) Adoption and Foreign Direct Investments (FDI): A Comparative Analysis of Nigeria and Ghana. Asian Journal of Economics, Business and Accounting, 11(2), 1-10.
Al-Shetwi, M. (2021). Determinants of corporate social disclosure in Saudi Arabia: The role of social values and IFRS convergence. Accounting, 7(7), 1769-1778. http://dx.doi.org/10.5267/j.ac.2021.4.020
Al-Sakini, S., Awawdeh, H., Awamleh, I & Qatawneh, A. (2021). Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019. Accounting, 7(7), 1601-1610. http://dx.doi.org/10.5267/j.ac.2021.5.010
Christensen, H. B., Lee, E., Walker, M. & Zeng, C. (2015). Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. Europe accounting review, 24, 31-61. https://doi.org/10.1080/09638180.2015.1009144
De Lima, V. S., De Lima, G. A. S. F., & Gotti, G. (2018). Effects of the adoption of IFRS on the credit market: evidence from Brazil. The International Journal of Accounting, 53(2), 77–101. https://doi.org/10.1016/j.intacc.2018.04.001
Dinh, P. H., Vo, V. N., & Tran, P. (2018). Quantitative research in Accounting: Auditing. Hanoi, Vietnam: Financial Publishing House.
Do, D. T., & Tran, T. D. (2017). The influence of cultural factors on the difference in financial statements of FDI enterprises according to Vietnamese and international accounting. Proceedings of the national scientific conference: Accounting - Auditing and Vietnam's economy with the industrial revolution 4.0, November 2017. Quy Nhon University.
Evans, O., & Enahoro, J. A. (2014). Comparative study of the international financial reporting standard implementation in Ghana and Nigeria. European Scientific Journal, 10(13), 1857 – 7881
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. 7th ed. Upper Saddle River, New Jersey: Prentice-Hall.
Hoang, T., & Chu, N. M. N. (2011). Applied statistics in the social-economic analysis. Hanoi, Vietnam: Labour and Social Publishing House
Istratea, C. A. (2015). Information Systems on the impact of the transition to IFRS in the current legislative changes in Romania. International Journal of Information Technology & Computer, 19, 1 -15.
Kim, J., Tsui, J., & Yi, C. (2010). The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies, 16(4), 779-811. http://dx.doi.org/10.1007/s11142-011-9148-5
Kedzior, M., Cyganska, M., & Syrrakos, D. (2020). Determinants of Voluntary International Financial Reporting Standards Adoption in Poland. Inzinerine Ekonomika-Engineering Economics, 31(2), 155–168. http://dx.doi.org/10.5755/j01.ee.31.2.24603
Ministry of Finance (2016). Decision No. 345/QD-BTC on approving the Scheme on the application of financial reporting standards in Vietnam, issued on March 16, 2020. Hanoi.
Mulyadi, M. S., Soepriyanto, G., & Anwar, Y. (2012). FRS adoption and taxation issue. International Journal of Arts and Commerce, 1(7), 159-165.
Noh, G-K., & Kim, D-II. (2015). The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies. Journal of Distribution Science, 13(9), 95-101. http://dx.doi.org/10.15722/jds.13.9.201509.95
Nguyen, T. L. H., Le, T. H. P., Dao, N. M., & Pham, N. T. (2020). Factors affecting enterprises that apply the International Financial Report Standards (IFRS): A case study in Vietnam. Journal of Asian Finance, Economics, and Business, 7(12), 409-422.
https://doi.org/10.13106/jafeb.2020.vol7.no12.409
Nguyen, N. H. (2018). Converting financial statements from Vietnamese accounting standards to international financial reporting standards - Empirical research in Vietnamese enterprises. Doctoral Thesis in Economics. University of Economics Ho Chi Minh City.
Owusu, G. M. I., Saat, N. A. M., Suppiah, S. D. K., & Law, S. H. (2017). IFRS Adoption, Institutional Quality and Foreign Direct Investment Inflows: A Dynamic Panel Analysis. Asian Journal of Business and Accounting, 10(2), 43-75.
Parvathy, P. R. (2017). IFRS convergence: opportunities and challenges in India. Accounting and Financial Control, 1(2), 13-18. http://dx.doi.org/10.21511/afc.01(2).2017.02
Shima, K. M., & Yang, D. C. (2012). Factors affecting the adoption of IFRS. International Journal of Business, 17(3), 276-298.
Ta, T. T., Pham, D. C., Nguyen, H. A., Doan, T. N., Dinh, T. H., Do, H. G., & Pham, H. T. (2021). Factors Affecting the Adoption of IFRS: The Case of Listed Companies on Ho Chi Minh Stock Exchange. Journal of Asian Finance, Economics and Business, 8(2), 873–882. https://doi:10.13106/jafeb.2021.vol8.no2.0873
Türel, A. (2010). The value relevance of IFRS: The case of Turkey. Finance and Banking, 5(1), 119-128.
Tran, M. D., & Nguyen, T. H. (2016). Teaching IFRS in accounting training. Journal of Accounting & Auditing, 150, 15-17.
Tran, T., Ha, X., Le, T., & Nguyen, N. (2019), Factors affecting IFRS adoption in listed companies: Evidence from Vietnam. Management Science Letters, 9(13), 2169–2180. https://doi. org/10.5267/j.msl.2019.7.035.
Uzma, S. H. (2016). Cost-benefit analysis of IFRS adoption: Developed and emerging countries. Journal of Financial Reporting and Accounting, 14(2), 198-229. https://doi.org/10.1108/JFRA-01-2015-0019
Ugwu, J. I., & Udeh, S. N. (2018). Influence of Foreign Direct Investment on Exchange Rate and Domestic Investment in Pre- and Post- IFRS Adoption Periods of Selected Sub-Saharan African Countries (1999-2015). International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(3), 1-16
Xuan, V. (2021). Determinants of business performance of the firms: A case of the construction listed enterprises in Vietnam Stock Market. Accounting, 7(7), 1741-1750. http://dx.doi.org/10.5267/j.ac.2021.4.023
Yang, D. (2014). Exploring the determinants of voluntary adoption of IFRS by unlisted firms: A comparative study between the UK and Germany. China Journal of Accounting Studies, 2(2), 118–136. https://doi:10.1080/21697221.2014.917030.
Yuniarta, G. A., & Purnamawati, G. A. (2020). Key elements of local government transparency in new public governance. Problems and Perspectives in Management, 18(4), 96-106. doi:10.21511/ppm.18(4).2020.09
Zakari, M. A. (2014). Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya. International Journal of Accounting and Financial Reporting, 4(2), 1-23. Available at http://dx.doi.org/10.2139/ssrn.2538220
Al-Shetwi, M. (2021). Determinants of corporate social disclosure in Saudi Arabia: The role of social values and IFRS convergence. Accounting, 7(7), 1769-1778. http://dx.doi.org/10.5267/j.ac.2021.4.020
Al-Sakini, S., Awawdeh, H., Awamleh, I & Qatawneh, A. (2021). Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019. Accounting, 7(7), 1601-1610. http://dx.doi.org/10.5267/j.ac.2021.5.010
Christensen, H. B., Lee, E., Walker, M. & Zeng, C. (2015). Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. Europe accounting review, 24, 31-61. https://doi.org/10.1080/09638180.2015.1009144
De Lima, V. S., De Lima, G. A. S. F., & Gotti, G. (2018). Effects of the adoption of IFRS on the credit market: evidence from Brazil. The International Journal of Accounting, 53(2), 77–101. https://doi.org/10.1016/j.intacc.2018.04.001
Dinh, P. H., Vo, V. N., & Tran, P. (2018). Quantitative research in Accounting: Auditing. Hanoi, Vietnam: Financial Publishing House.
Do, D. T., & Tran, T. D. (2017). The influence of cultural factors on the difference in financial statements of FDI enterprises according to Vietnamese and international accounting. Proceedings of the national scientific conference: Accounting - Auditing and Vietnam's economy with the industrial revolution 4.0, November 2017. Quy Nhon University.
Evans, O., & Enahoro, J. A. (2014). Comparative study of the international financial reporting standard implementation in Ghana and Nigeria. European Scientific Journal, 10(13), 1857 – 7881
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. 7th ed. Upper Saddle River, New Jersey: Prentice-Hall.
Hoang, T., & Chu, N. M. N. (2011). Applied statistics in the social-economic analysis. Hanoi, Vietnam: Labour and Social Publishing House
Istratea, C. A. (2015). Information Systems on the impact of the transition to IFRS in the current legislative changes in Romania. International Journal of Information Technology & Computer, 19, 1 -15.
Kim, J., Tsui, J., & Yi, C. (2010). The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies, 16(4), 779-811. http://dx.doi.org/10.1007/s11142-011-9148-5
Kedzior, M., Cyganska, M., & Syrrakos, D. (2020). Determinants of Voluntary International Financial Reporting Standards Adoption in Poland. Inzinerine Ekonomika-Engineering Economics, 31(2), 155–168. http://dx.doi.org/10.5755/j01.ee.31.2.24603
Ministry of Finance (2016). Decision No. 345/QD-BTC on approving the Scheme on the application of financial reporting standards in Vietnam, issued on March 16, 2020. Hanoi.
Mulyadi, M. S., Soepriyanto, G., & Anwar, Y. (2012). FRS adoption and taxation issue. International Journal of Arts and Commerce, 1(7), 159-165.
Noh, G-K., & Kim, D-II. (2015). The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies. Journal of Distribution Science, 13(9), 95-101. http://dx.doi.org/10.15722/jds.13.9.201509.95
Nguyen, T. L. H., Le, T. H. P., Dao, N. M., & Pham, N. T. (2020). Factors affecting enterprises that apply the International Financial Report Standards (IFRS): A case study in Vietnam. Journal of Asian Finance, Economics, and Business, 7(12), 409-422.
https://doi.org/10.13106/jafeb.2020.vol7.no12.409
Nguyen, N. H. (2018). Converting financial statements from Vietnamese accounting standards to international financial reporting standards - Empirical research in Vietnamese enterprises. Doctoral Thesis in Economics. University of Economics Ho Chi Minh City.
Owusu, G. M. I., Saat, N. A. M., Suppiah, S. D. K., & Law, S. H. (2017). IFRS Adoption, Institutional Quality and Foreign Direct Investment Inflows: A Dynamic Panel Analysis. Asian Journal of Business and Accounting, 10(2), 43-75.
Parvathy, P. R. (2017). IFRS convergence: opportunities and challenges in India. Accounting and Financial Control, 1(2), 13-18. http://dx.doi.org/10.21511/afc.01(2).2017.02
Shima, K. M., & Yang, D. C. (2012). Factors affecting the adoption of IFRS. International Journal of Business, 17(3), 276-298.
Ta, T. T., Pham, D. C., Nguyen, H. A., Doan, T. N., Dinh, T. H., Do, H. G., & Pham, H. T. (2021). Factors Affecting the Adoption of IFRS: The Case of Listed Companies on Ho Chi Minh Stock Exchange. Journal of Asian Finance, Economics and Business, 8(2), 873–882. https://doi:10.13106/jafeb.2021.vol8.no2.0873
Türel, A. (2010). The value relevance of IFRS: The case of Turkey. Finance and Banking, 5(1), 119-128.
Tran, M. D., & Nguyen, T. H. (2016). Teaching IFRS in accounting training. Journal of Accounting & Auditing, 150, 15-17.
Tran, T., Ha, X., Le, T., & Nguyen, N. (2019), Factors affecting IFRS adoption in listed companies: Evidence from Vietnam. Management Science Letters, 9(13), 2169–2180. https://doi. org/10.5267/j.msl.2019.7.035.
Uzma, S. H. (2016). Cost-benefit analysis of IFRS adoption: Developed and emerging countries. Journal of Financial Reporting and Accounting, 14(2), 198-229. https://doi.org/10.1108/JFRA-01-2015-0019
Ugwu, J. I., & Udeh, S. N. (2018). Influence of Foreign Direct Investment on Exchange Rate and Domestic Investment in Pre- and Post- IFRS Adoption Periods of Selected Sub-Saharan African Countries (1999-2015). International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(3), 1-16
Xuan, V. (2021). Determinants of business performance of the firms: A case of the construction listed enterprises in Vietnam Stock Market. Accounting, 7(7), 1741-1750. http://dx.doi.org/10.5267/j.ac.2021.4.023
Yang, D. (2014). Exploring the determinants of voluntary adoption of IFRS by unlisted firms: A comparative study between the UK and Germany. China Journal of Accounting Studies, 2(2), 118–136. https://doi:10.1080/21697221.2014.917030.
Yuniarta, G. A., & Purnamawati, G. A. (2020). Key elements of local government transparency in new public governance. Problems and Perspectives in Management, 18(4), 96-106. doi:10.21511/ppm.18(4).2020.09
Zakari, M. A. (2014). Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya. International Journal of Accounting and Financial Reporting, 4(2), 1-23. Available at http://dx.doi.org/10.2139/ssrn.2538220