Exploring firm-level drivers of international financial reporting standards adoption readiness in an emerging economy: evidence from Vietnamese listed and unlisted companies

This study explores firm-level determinants influencing the adoption readiness of International Financial Reporting Standards (IFRS) in Vietnam. Rather than the binary treatment used in earlier studies, we evaluate readiness across firms’ technical systems, procedures and staff capabilities. Drawing...

Descrizione completa

Dettagli Bibliografici

Autori principali:	Xuan Thuy Ho, Thi Mai Khanh Hoang, Quoc Thuan Pham
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Taylor & Francis Group 2025-12-01
Serie:	Cogent Business & Management
Soggetti:	IFRS adoption readiness state ownership foreign ownership listed and unlisted companies Vietnam
Accesso online:	https://www.tandfonline.com/doi/10.1080/23311975.2025.2573190
Tags:	Aggiungi Tag Nessun Tag, puoi essere il primo ad aggiungerne!!