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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Bibliographic Details
Main Author: Nguyen Thi Ngoc Diep
Format: article
Language:EN
Published: HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE 2021
Subjects:
Online Access:https://doaj.org/article/4a47356d9c4d4158bf7d172fc96189d2
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