Abd-Elsalam, O. H., & Weetman, P. (2003). Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing and Taxation, 12(1), 63-84.
Affes, H., & Callimaci, A. (2007). Les déterminants de l'adoption anticipée des normes comptables internationales: choix financier ou opportunisme?. Comptabilité-contrôle-audit, 13(2), 149-166.
Al-Basteki, H. (1995). The voluntary adoption of international accounting standards by Bahraini corporations. Advances in International Accounting, 8, 45-64.
Albu, N., & Albu, C. N. (2012). International financial reporting standards in an emerging economy: lessons from Romania. Australian Accounting Review, 22(4), 341-352.
Albu, N., Nicolae Albu, C., Bunea, Ş., Artemisa Calu, D., & Mădălina Girbina, M. (2011). A story about IAS/IFRS implementation in Romania. Journal of Accounting in Emerging Economies, 1(1), 76-100.
Barbu, E. (2004). L'harmonisation comptable internationale: d'un vagabondage comptable à l'autre. Comptabilité Contrôle Audit, 10(1).
Carmona, S., & Trombetta, M. (2008). On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system. Journal of Accounting and Public Policy, 27(6), 455-461.
Carpenter, V. L., & Feroz, E. H. (2001). Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society, 26(7-8), 565-596.
Chamisa, E. E. (2000). The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe. The International Journal of Accounting, 35(2), 267-286.
Choi, F. D., & Levich, R. M. (1991). International accounting diversity: does it affect market participants?. Financial Analysts Journal, 47(4), 73-82.
Choi, F D & Meek, G K. (2011). International Accounting. 7th ed. Prentice Hall, NewYork.
Chua, W. F., & Taylor, S. L. (2008). The rise and rise of IFRS: An examination of IFRS diffusion. Journal of accounting and public policy, 27(6), 462-473.
Cuijpers, R., & Buijink, W. (2005). Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. European Accounting Review, 14(3), 487-524.
Daske, H., & Gebhardt, G. (2006). International financial reporting standards and experts’ perceptions of disclosure quality. Abacus, 42(3‐4), 461-498.
Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of accounting research, 46(5), 1085-1142.
DeFond, M., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of accounting and economics, 51(3), 240-258.
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.
Dumontier, P., & Raffournier, B. (1998). Why firms comply voluntarily with IAS: an empirical analysis with Swiss data. Journal of International Financial Management & Accounting, 9(3), 216-245.
Duong, H. N. K., & Nguyen, T. N. O. (2016). Research on factors affecting the adoption of International Accounting Standards (IAS/IFRS). Proceedings of IFRS - Opportunities and Challenges to be Applied in Vietnam. December 2016.
El-Gazzar, S. M., Finn, P. M., & Jacob, R. (1999). An empirical investigation of multinational firms' compliance with international accounting standards. The International Journal of Accounting, 34(2), 239-248.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2006). Multivariate data analysis (Vol. 6).
Hove, M. R. (1986). Accounting practices in developing countries: colonialism’s legacy of inappropriate technologies. International Journal of Accounting, 22(1), 81-100.
Joshi, P. L., & Ramadhan, S. (2002). The adoption of international accounting standards by small and closely held companies: evidence from Bahrain. The International Journal of Accounting, 37(4), 429-440.
Judge, W., Li, S., & Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174.
Kolsi, M., & Zehri, F. (2013). The determinants of IAS/IFRS adoption by emergent countries. In Working paper, Emirates College of Technology, Abu Dhabi.
Lenormand, G., & Touchais, L. (2009). Do IFRS improve the quality of financial information? A value relevance approach. Comptabilité-Contrôle-Audit, 15(2), 145-163.
Leuz, C., & Verrecchia, R. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91-124.
McGee, R. W. (1999). The problem of implementing international accounting standards: A case study of Armenia. As published in Journal of Accounting, Ethics & Public Policy, 2(1), 38-41.
Mueller, G. G. (1983). Accounting principles generally accepted in the United States versus those generally accepted elsewhere. In International Accounting and Transnational Decisions (pp. 57-69). Butterworth-Heinemann.
Murphy, A. B. (1999). Firm characteristics of Swiss companies that utilize International Accounting Standards. The International Journal of Accounting, 34(1), 121-131.
Nafti, O., Boumediene, E., & Boumediene, S. L. (2013). IAS-IFRS adoption impact on accounting information: The case of France. Journal of Modern Accounting and Auditing, 9(3), 321.
Nguyen, N.H. (2018). Converting financial statements from Vietnamese accounting standards to international financial reporting standards - Experimental research in Vietnamese enterprises. Economic doctoral thesis, City University of Economics. Ho Chi Minh.
Owusu, G. M., Saat, N. A. M., Suppiah, S. D. K., & Siong, H. L. (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.
Păşcan, I. D. (2015). Measuring the effects of IFRS adoption on accounting quality: A review. Procedia Economics and Finance, 32, 580-587.
Son, D. D., Marriott, N., & Marriott, P. (2006). Users' perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies: Qualitative evidence from Vietnam. Qualitative Research in Accounting & Management, 3(3), 218-235.
Uyar, A., Kılıç, M., & Gökçen, B. A. (2016). Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey. Economic research-Ekonomska istraživanja, 29(1), 148-161.
Tran, Q. T. (2016). Factors affecting the adoption of International accounting standards in nations. Proceedings. IFRS - Opportunities and Challenges to be Applied in Vietnam. December 2016.
Tran, T. T. H. (2015). Factors affecting the IFRS for SMEs adoption in Vietnam – Empirical research for SMEs in HCM city. Science research topic. University of Economics of Ho Chi Minh City.
Tyrrall, D., Woodward, D., & Rakhimbekova, A. (2007). The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan. The International Journal of Accounting, 42(1), 82-110.
Zeghal, D. & Mhedhbi, K. (2006). Analysis the factors affect the international accounting standards adoption by developing countries. The International Journal of Accounting, 41(4), 52-73.