期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2020
卷号：7
期号：3
页码：17-27
DOI：10.13106/jafeb.2020.vol7.no3.17
语种：English
出版社：Korean Distribution Science Association
摘要：The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam.The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces.After checking the information on the votes,there are 170 questionnaires with full information for data entry and analysis.We use Cronbach’s Alpha,EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS.The results show that five determinants including Economic,Politics,Law,Culture,and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS.In particular,Economic determinant is the most strongest.Based on the findings,some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam.The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.
