Factors Affecting IFRS Application in Vietnam
Author(s)
Thi Quynh Trang Nguyen , Thi Kim Thanh Vu , Bich Nga Tran ,
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Abstract
The objective of the thesis is to identify and measure the impact of these factors on the IFRS application in Vietnamese enterprises. The thesis combines both qualitative and quantitative research methods to build and test hypotheses, in which SmartPLS software is used to test the official research model. The results of the study show that behavioral factors influencing IFRS adoption include: Attitude, Perception of Social Pressure, Perception of Control, and Perception of Usefulness
Keywords
IFRS application
References
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