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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 8 Issue 6 pp. 555-568 , 2018

Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam Pages 555-568 Right click to download the paper Download PDF

Authors: Duc Tai Do, Manh Dung Tran, Thi Ngoc Lan Nguyen, Duc Dinh Truong, Duc Cuong Pham

DOI: 10.5267/j.msl.2018.4.034

Keywords: Vietnamese accounting, International accounting, Financial statements, FDI

Abstract: This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA) and International Ac-counting (IAS/IFRS). Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

How to cite this paper
Do, D., Tran, M., Nguyen, T., Truong, D & Pham, D. (2018). Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam.Management Science Letters , 8(6), 555-568.

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Journal: Management Science Letters | Year: 2018 | Volume: 8 | Issue: 6 | Views: 3684 | Reviews: 0

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