Literature Review: Factors Affecting the Application of International Financial Reporting Standards for Small and Medium-Sized Enterprises

Author(s)

Thi Thuy Nguyen , Thi Ngoc Linh Tran ,

Download Full PDF Pages: 170-180 | Views: 588 | Downloads: 194 | DOI: 10.5281/zenodo.4933709

Volume 9 - May 2020 (05)

Abstract

The objective of this paper is to synthesize previous studies related to the factors affecting the application of international accounting standards for small and medium enterprises. Based on the theoretical overview from previous studies to build a model to evaluate factors affecting the application of international accounting standards for small and medium-sized enterprises in Vietnam

Keywords

International accounting standards, small and medium enterprises

References

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Thi Thuy Nguyen, Literature Review: Factors Affecting the Application of International Financial Reporting Standards for Small and Medium-Sized Enterprises, International Journal of Management Sciences and Business Research 05(2020):170-180 DOI: 10.5281/zenodo.4933709