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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Autor principal:	Nguyen Thi Ngoc Diep
Formato:	article
Lenguaje:	EN
Publicado:	HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE 2021
Materias:	ifrs ability of ifrs adoption Economic theory. Demography HB1-3840
Acceso en línea:	https://doaj.org/article/4a47356d9c4d4158bf7d172fc96189d2
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spelling	oai:doaj.org-article:4a47356d9c4d4158bf7d172fc96189d22021-11-15T08:41:03ZApplicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior2734-93142734-958610.46223/HCMCOUJS.econ.en.11.1.1237.2021https://doaj.org/article/4a47356d9c4d4158bf7d172fc96189d22021-02-01T00:00:00Zhttps://journalofscience.ou.edu.vn/index.php/econ-en/article/view/1237https://doaj.org/toc/2734-9314https://doaj.org/toc/2734-9586The 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.Nguyen Thi Ngoc DiepHO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCEarticleifrsability of ifrs adoptionEconomic theory. DemographyHB1-3840ENHo Chi Minh City Open University Journal of Science - Economics and Business Administration, Vol 11, Iss 1, Pp 109-121 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	ifrs ability of ifrs adoption Economic theory. Demography HB1-3840
spellingShingle	ifrs ability of ifrs adoption Economic theory. Demography HB1-3840 Nguyen Thi Ngoc Diep Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior
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.
format	article
author	Nguyen Thi Ngoc Diep
author_facet	Nguyen Thi Ngoc Diep
author_sort	Nguyen Thi Ngoc Diep
title	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_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_sort	applicability of ifrs in vietnam stock exchange listed companies: perspective from theory of planned behavior
publisher	HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
publishDate	2021
url	https://doaj.org/article/4a47356d9c4d4158bf7d172fc96189d2
work_keys_str_mv	AT nguyenthingocdiep applicabilityofifrsinvietnamstockexchangelistedcompaniesperspectivefromtheoryofplannedbehavior
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Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior

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