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Factors Affecting the Adoption of the International Accounting Standards

In: Recent Developments in Vietnamese Business and Finance

Author

Listed:
  • Xuan Thach Ha
  • Tran Hanh Phuong Le

Abstract

With the trend of integrating the world and regional economy, financial markets have expanded strongly, especially capital markets. Moreover, the International Accounting Standards (IAS/IFRS) have become a global language in the preparing and presenting of financial statements. The objective of this chapter is to examine the macro factors affecting the adoption of IAS/IFR in Vietnam. The authors use mixed methods based on logarithm models with secondary data of 147 countries to examine the following factors: culture, economic growth, capital markets, education, foreign operation, law, and politics. The authors propose implications of promoting the process of IAS/IFRS adoption in the country.

Suggested Citation

  • Xuan Thach Ha & Tran Hanh Phuong Le, 2021. "Factors Affecting the Adoption of the International Accounting Standards," World Scientific Book Chapters, in: Dong Phong Nguyen & Xuan Vinh Vo & Viet Tien Ho & Mai Dong Tran (ed.), Recent Developments in Vietnamese Business and Finance, chapter 9, pages 199-221, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811227158_0009
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    More about this item

    Keywords

    Vietnam; Business; Finance; Economy; Economics; Banking; Gender Equality; Management; Business Research;
    All these keywords.

    JEL classification:

    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • F4 - International Economics - - Macroeconomic Aspects of International Trade and Finance

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