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How to cite this paper
APA: Nguyen, D. (2021). The effects of the legal environment on the entire application of IFRS for small and medium-sized enterprises: The case of Vietnam. Accounting, 7(6), 1463-1470.
Chicago/Turabian: Nguyen, D. 2021. "The effects of the legal environment on the entire application of IFRS for small and medium-sized enterprises: The case of Vietnam." Accounting 7, no. 6 (2021): 1463-1470.
AMA: Nguyen, D. The effects of the legal environment on the entire application of IFRS for small and medium-sized enterprises: The case of Vietnam. Accounting. 2021;7(6):1463-1470.
References
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Ball, R. (2006). International Financial Reporting Standards (IFRS): Pros and Cons for Investors. Retrieved from November 5th 2020 from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=92956
Bohusova, H. (2012). In what ways are countries which have already adopted IFRS for SMEs different. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(2), 37-44. DOI: 10.11118/actaun201260020037
Bui, N.T., Le, O.T.T., & Dao, M.H. (2020). Estimation of Benefits and Difficulties When Applying IFRS in Vietnam: From Business Perspective. International Journal of Financial Research, 11(4). https://doi.org/10.5430/ijfr.v11n4p165
Chand, P., Patel, C., & Cumming, L. (2006). Relevant standards for small and medium- sized enterprises (SMEs): the case for South Pacific Region. IAAER 10th World Congress of Accounting Educators, 9 – 11, Istanbul.
Christensen, H.B., Hail, L., & Leuz, C. (2011). Capital-market effects of securities regulation: prior conditions, implementation, and enforcement. The Review of Financial Studies, 29(11), 2885 -2924, https://doi.org/10.1093/rfs/hhw055
Choi, F. D., & Levich, R. M. (1991). International accounting diversity: does it affect market participants?. Financial Analysts Journal, 47(4), 73-82.
Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the World: Early evidence on the economic consequences. Journal of Applied Accounting Research, 46(5), 1085-1142. https://doi.org/10.1111/j.1475-679X.2008.00306.x
Ehoff, C., & Fisher, D. (2013). Why The SEC Is Delaying Adoption Of International Financial Reporting Standards. International Business & Economics Research Journal, 12(2), 223-227. Doi: 10.19030/iber.v12i2.7635
Florou, A., & Pope, P.F. (2012). Mandatory Ifrs adoption and institutional investment decisions. The Accounting Review, 87( 6), 1993-2025
Fox, A., Helliar, C., Veneziani, M., & Hannah, G. (2013). The Costs and Benefits of IFRS Implementation in the UK and Italy. Journal of Applied Accounting Research, 14(1), 86-101, Doi: 10.1108/09675421311282568.
Franco, G.D., Kothari, S.P., & Verdi, R.S. (2011). The Benefits of Financial Statement Comparability. The Journal of Accounting Research, 49(4), 895-931. https://doi.org/10.1111/j.1475-679X.2011.00415.x
Hasheda, A.A., & Almaqtarib, F.A. (2020). The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia. Accounting, 7(1), 207-224, DOI: 10.5267/j.ac.2020.9.015
Jermakowicz, E. (2004). Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, 1(1), 51-70. https://doi.org/10.1080/0963818042000270811
Joseph, M. (2018). Perceived Benefits and Challeges of IFRS Adoption in Ghana: Views of Members of Institute of Chartered Accountants, Ghana (ICAG), International Journal of Financial Research, 9(1). https://doi.org/10.5430/ijfr.v9n1p99
Bui, N.T., Le, O.T.T &, Dao, H.M (2020), Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges, Accounting, 6(4), 533-552, DOI: 10.5267/j.ac.2020.4.005
Nobes, C. (2006), The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research, 36(3), 233-245, https://doi.org/10.1080/00014788.2006.9730023
Palea, V. (2014). Fair value accouting and its usefulness to financial statement users. Journal of Financial Reporting and Accounting, 12(2),102-116. DOI: 10.2139/ssrn.2365712
Phan, D.H.T., Mascitelli, B., & Barut, M. (2014). Perceptions Towards International Financial Reporting Standards (IFRS): The Case of Vietnam. Global Review of Accounting and Finance, 5(1), 132 – 152
Saemann, G. (1999). An Examination of Comment Letters Filed in the U.S. Financial Accounting Standard‐Setting Process by Institutional Interest Groups. Abacus, 35(1), 1-28. https://doi.org/10.1111/1467-6281.00032
Turki, H., Wali, S., Ali, Z. T.A., & Mohammed, M.H.E. (2020). IFRS and Financial Performance: Study in the French Context. International Journal of Financial Research, 11(2). https://doi.org/10.5430/ijfr.v11n2p424
Zeff, S.A (2007). Some obstacles to global financial reporting comparability and convergence at a high level of quality. The British Accounting Review, 39 (2007) 290–302
Zhang, G., & Qu, X. (2010). Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis. International journal of accounting, 45(3). https://doi.org/10.1016/j.intacc.2010.06.008
Ball, R. (2006). International Financial Reporting Standards (IFRS): Pros and Cons for Investors. Retrieved from November 5th 2020 from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=92956
Bohusova, H. (2012). In what ways are countries which have already adopted IFRS for SMEs different. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(2), 37-44. DOI: 10.11118/actaun201260020037
Bui, N.T., Le, O.T.T., & Dao, M.H. (2020). Estimation of Benefits and Difficulties When Applying IFRS in Vietnam: From Business Perspective. International Journal of Financial Research, 11(4). https://doi.org/10.5430/ijfr.v11n4p165
Chand, P., Patel, C., & Cumming, L. (2006). Relevant standards for small and medium- sized enterprises (SMEs): the case for South Pacific Region. IAAER 10th World Congress of Accounting Educators, 9 – 11, Istanbul.
Christensen, H.B., Hail, L., & Leuz, C. (2011). Capital-market effects of securities regulation: prior conditions, implementation, and enforcement. The Review of Financial Studies, 29(11), 2885 -2924, https://doi.org/10.1093/rfs/hhw055
Choi, F. D., & Levich, R. M. (1991). International accounting diversity: does it affect market participants?. Financial Analysts Journal, 47(4), 73-82.
Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the World: Early evidence on the economic consequences. Journal of Applied Accounting Research, 46(5), 1085-1142. https://doi.org/10.1111/j.1475-679X.2008.00306.x
Ehoff, C., & Fisher, D. (2013). Why The SEC Is Delaying Adoption Of International Financial Reporting Standards. International Business & Economics Research Journal, 12(2), 223-227. Doi: 10.19030/iber.v12i2.7635
Florou, A., & Pope, P.F. (2012). Mandatory Ifrs adoption and institutional investment decisions. The Accounting Review, 87( 6), 1993-2025
Fox, A., Helliar, C., Veneziani, M., & Hannah, G. (2013). The Costs and Benefits of IFRS Implementation in the UK and Italy. Journal of Applied Accounting Research, 14(1), 86-101, Doi: 10.1108/09675421311282568.
Franco, G.D., Kothari, S.P., & Verdi, R.S. (2011). The Benefits of Financial Statement Comparability. The Journal of Accounting Research, 49(4), 895-931. https://doi.org/10.1111/j.1475-679X.2011.00415.x
Hasheda, A.A., & Almaqtarib, F.A. (2020). The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia. Accounting, 7(1), 207-224, DOI: 10.5267/j.ac.2020.9.015
Jermakowicz, E. (2004). Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, 1(1), 51-70. https://doi.org/10.1080/0963818042000270811
Joseph, M. (2018). Perceived Benefits and Challeges of IFRS Adoption in Ghana: Views of Members of Institute of Chartered Accountants, Ghana (ICAG), International Journal of Financial Research, 9(1). https://doi.org/10.5430/ijfr.v9n1p99
Bui, N.T., Le, O.T.T &, Dao, H.M (2020), Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges, Accounting, 6(4), 533-552, DOI: 10.5267/j.ac.2020.4.005
Nobes, C. (2006), The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research, 36(3), 233-245, https://doi.org/10.1080/00014788.2006.9730023
Palea, V. (2014). Fair value accouting and its usefulness to financial statement users. Journal of Financial Reporting and Accounting, 12(2),102-116. DOI: 10.2139/ssrn.2365712
Phan, D.H.T., Mascitelli, B., & Barut, M. (2014). Perceptions Towards International Financial Reporting Standards (IFRS): The Case of Vietnam. Global Review of Accounting and Finance, 5(1), 132 – 152
Saemann, G. (1999). An Examination of Comment Letters Filed in the U.S. Financial Accounting Standard‐Setting Process by Institutional Interest Groups. Abacus, 35(1), 1-28. https://doi.org/10.1111/1467-6281.00032
Turki, H., Wali, S., Ali, Z. T.A., & Mohammed, M.H.E. (2020). IFRS and Financial Performance: Study in the French Context. International Journal of Financial Research, 11(2). https://doi.org/10.5430/ijfr.v11n2p424
Zeff, S.A (2007). Some obstacles to global financial reporting comparability and convergence at a high level of quality. The British Accounting Review, 39 (2007) 290–302
Zhang, G., & Qu, X. (2010). Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis. International journal of accounting, 45(3). https://doi.org/10.1016/j.intacc.2010.06.008