implementation of IFRS in Vietnam. The paper concludes with a discussion of scenarios for future evolution of accounting standards in …This paper adopts the concept of accounting ecology proposed by Gernon and Wallace (1995) in examining the accounting … environment of Vietnam to identify some of the factors that might explain the lack of support for International Financial …

.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing … International Financial Reporting Standards (IFRS) in Vietnam. Vietnam represents an interesting research case of IFRS acceptance by … emerging and transition economies. Recently, the Ministry of Finance of Vietnam (MoF) announced its intention to revise the …

Vietnamese auditors, accountants and accounting academics in relation to perceptions of IFRS and its suitability for Vietnam. A … findings will provide evidence based outcomes for Vietnam which will better prepare policy makers, accounting practitioners and … markets where decision making on its adoption is approaching. Vietnam is one such market. This paper presents research based …

Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …

accounting (EMA) in manufacturing enterprises in Vietnam's pulp and paper industries. The data used in the study were collected …Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the … protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …

We examine whether option prices correct for predictable bias in stock prices associated with accounting anomalies …

accounting, financial and demographic variables affecting both the decision to pay cash dividends and the decision about the size …