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...
Kaydedildi:
| Asıl Yazarlar: | , , |
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| Materyal Türü: | Artigo |
| Dil: | Inglês |
| Baskı/Yayın Bilgisi: |
Taylor & Francis Group
2025-12-01
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| Seri Bilgileri: | Cogent Business & Management |
| Konular: | |
| Online Erişim: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2573190 |
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