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What is IFRS Adoption in Vietnam about?

This study investigates the factors influencing the voluntary adoption of International Financial Reporting Standards (IFRS) among small and medium enterprises (SMEs) in Vietnam, highlighting the roles of institutional pressures, legitimacy, risks, and uncertainty. Using a quantitative approach, the research found that factors like legitimacy, dependence, consistency, and international trade positively affect the adoption of IFRS, while flexibility has a negative impact. The findings aim to inform stakehold

Author

Trần Duy Anh

Language

EN