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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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2021
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| Acceso en línea: | https://doaj.org/article/4a47356d9c4d4158bf7d172fc96189d2 |
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