Factors affecting applied perception and applicability of fair value accounting: The case of construction firms in Vietnam

This study determines and measures the factors affecting the perception and applicability of fair value accounting by related personnel in enterprises, including business owners, managers, accountants, and internal auditors. At the same time, it analyzes the relationship between applied perception a...

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Bibliographic Details
Main Authors: Tung Nguyen Thanh, Hai Phan Thanh, Nhan Ho Van, Tien-Thuy Thi Vo, Mai Thi Thuong
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-02-01
Series:Problems and Perspectives in Management
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17756/PPM_2023_01_Thanh.pdf