摘要：Nowadays, The International Financial Reporting Standards (IFRS) have been adopted in more
than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies have noted the
benefits of applying IFRS such as: Improving the quality of information on financial statements;
Attract capital and enhance business cooperation opportunities, increase competitiveness, international
integration in the world market; improve business performance, improve management and
information quality; reflecting more reasonable business value; helping countries save cost of drafting,
quickly integrate into international accounting standards; improve the quality of human resources
in the field of auditing and financial accounting. Vietnam is a member of ASEM, APEC,
WTO, AEC, etc. but the country is one of the few countries that has not yet announced an official
roadmap for IFRS adoption. So IFRS adoption is necessary to proactively integrate more deeply
into the regional and world economy. The Ministry of Finance of Vietnam has planned to adopt
IFRS for listed firms, foreign-invested enterprises, public enterprises from 2022. In fact, some firms
in Vietnam have voluntarily adopted IFRS as required during the operation process with related
parties. This paper aims to identify factors that affect the adopting IFRS in Vietnamese listed firms.
The authors used mixed research method by logistic regression model. Data was collected from
154 audited financial statements in 2018. The results show that some financial ratios such as return
on equities (ROE) affect to IFRS adoption in listed firms of Vietnam. Therefore, if Vietnamese
listed firms need to adopt IFRS effectively in the future, the Ministry of Finance should issue regulations
for mandatory IFRS adoption to large firms with high rates of profitable on equity, promoting
quality of auditing companies and audit program that are based on IFRS standards.
关键词：IFRS adoption;
Adoption of IFRS;
Business;
Factors;
Listed firms
