Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior
The research, based upon data collected from 273 enterprises, uses the Theory of Planned Behavior (TPB) to identify and estimate the degree to which factors the ability to apply IFRS in listed non-financial enterprises has been affected. Through Exploratory Factor Analysis (EFA) and multivariate lin...
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| Format: | Article |
| Language: | English |
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HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2021-02-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/1237 |
| _version_ | 1818838509090242560 |
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| author | Nguyen Thi Ngoc Diep |
| author_facet | Nguyen Thi Ngoc Diep |
| author_sort | Nguyen Thi Ngoc Diep |
| collection | DOAJ |
| description | The research, based upon data collected from 273 enterprises, uses the Theory of Planned Behavior (TPB) to identify and estimate the degree to which factors the ability to apply IFRS in listed non-financial enterprises has been affected. Through Exploratory Factor Analysis (EFA) and multivariate linear regression approach, the research proves that there are four factors placing impacts on IFRS adoption in listed companies in Vietnam. Those are management’s attitude, costs, economic integration, accounting staff’s knowledge and skills. The research results are the foundation for businesses to be fully prepared for the favorable and successful application of IFRS. In addition, the results of this study are also useful references for policy-making agencies and professional associations in promoting IFRS application in Vietnam the next time. |
| first_indexed | 2024-12-19T03:39:31Z |
| format | Article |
| id | doaj.art-4a47356d9c4d4158bf7d172fc96189d2 |
| institution | Directory Open Access Journal |
| issn | 2734-9314 2734-9586 |
| language | English |
| last_indexed | 2024-12-19T03:39:31Z |
| publishDate | 2021-02-01 |
| publisher | HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE |
| record_format | Article |
| series | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| spelling | doaj.art-4a47356d9c4d4158bf7d172fc96189d22022-12-21T20:37:17ZengHO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCEHo Chi Minh City Open University Journal of Science - Economics and Business Administration2734-93142734-95862021-02-0111110912110.46223/HCMCOUJS.econ.en.11.1.1237.20211121Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned BehaviorNguyen Thi Ngoc Diep0Ho Chi Minh City Open UniversityThe research, based upon data collected from 273 enterprises, uses the Theory of Planned Behavior (TPB) to identify and estimate the degree to which factors the ability to apply IFRS in listed non-financial enterprises has been affected. Through Exploratory Factor Analysis (EFA) and multivariate linear regression approach, the research proves that there are four factors placing impacts on IFRS adoption in listed companies in Vietnam. Those are management’s attitude, costs, economic integration, accounting staff’s knowledge and skills. The research results are the foundation for businesses to be fully prepared for the favorable and successful application of IFRS. In addition, the results of this study are also useful references for policy-making agencies and professional associations in promoting IFRS application in Vietnam the next time.https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/1237ifrsability of ifrs adoption |
| spellingShingle | Nguyen Thi Ngoc Diep Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior Ho Chi Minh City Open University Journal of Science - Economics and Business Administration ifrs ability of ifrs adoption |
| title | Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior |
| title_full | Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior |
| title_fullStr | Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior |
| title_full_unstemmed | Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior |
| title_short | Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior |
| title_sort | applicability of ifrs in vietnam stock exchange listed companies perspective from theory of planned behavior |
| topic | ifrs ability of ifrs adoption |
| url | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/1237 |
| work_keys_str_mv | AT nguyenthingocdiep applicabilityofifrsinvietnamstockexchangelistedcompaniesperspectivefromtheoryofplannedbehavior |