How to cite this paper
Thi, N., Anh, T & Tu, O. (2020). The implication of applying IFRS in Vietnamese enterprises from an expert perspective.Management Science Letters , 10(3), 551-564.
Refrences
Alali, F., & Cao, L. (2010). International financial reporting standards—credible and reliable? An overview. Advances in Ac-counting, 26(1), 79-86.
Alfredson, K., Leo, K., Picker, R., Loftus, J., Clark, K., Wise, V., ... & Sadowski, S. T. (2010). Applying International Finan-cial Reporting Standards. Journal of International Accounting Research, 9(2), 70-71.
Alp, A., & Ustundag, S. (2009). Financial reporting transformation: The experience of Turkey. Critical perspectives on Ac-counting, 20(5), 680-699.
Alkhtani, S. (2012). The Relevance and Usefulness of IFRSs to Saudi Arabia. Journal of Administrative and Economics Sci-ence, 5(2).
Arsoy, A. P., & Sipahi, B. (2009). International financial reporting standards for small and medium sized entities and the Turkish case. Ankara Universitesi SBF Dergisi, 62(4), 62-64.
Ataman, B., & Özden, E. A. (2009). Tek düzen hesap planına göre hazırlanan finansal tabloların UFRS'ye uyarlanması ve ra-syo yöntemi ile analizi. Muhasebe ve Finansman Dergisi, (44), 59-73.
Artikis, G. P., Ballas, A. A., Skoutela, D., & Tzovas, C. A. (2010). The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance, 36(11), 931-948.
Ashok, K. K. (2014). International Financial Reporting Standard (IFRS): Prospects and Challenges. J Account Mark, 3(111), 2.
Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and Business Re-search, 36(sup1), 5-27.
Bunea, S., Săcarin, M. & Minu, M. (2012). Romanian professional accountants' perception on the differential financial report-ing for small and medium-sized enterprises. Accounting and Management Information Systems, 11(1), 27-43.
Cai, F., & Wong, H. (2010). The effect of IFRS adoption on global market integration. International Business & Economics Re-search Journal (IBER), 9(10).
Chand, P., Patel, C., & Patel, A. (2010). Interpretation and application of “new” and “complex” international financial report-ing standards in Fiji: Implications for convergence of accounting standards. Advances in Accounting, 26(2), 280-289.
Cirkveni, T. (2011). Motifs and impediments for the harmonization of accounting regulations for small and medium-sized companies in the EU. Chinese Business Review, 10(11).
Cheung, E., Evans, E., & Wright, S. (2008). The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets. Australian Accounting Review, 18(3), 248-256.
Daske, H., Hal, L. Leuz C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting and Research, 46(5), 1085-1142.
DeFond, M., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics, 51(3), 240-258.
Eloho, A. R., ATU, O. G., & ATU, O. E. O. K. (2016). Financial Reporting for Small and Medium Scale Enterpris-es. Igbinedion University Journal of Accounting,(2): 11, 39.
Harris, T., & Muller, K. (2005). The market valuation of IAS versus US-GAAP accounting measures using Form 20-F recon-ciliations. Journal of Accounting and Economics, 26(1-3), 285-312
Hossain, M., Hasan, M., & Safiuddin, M. (2015). Adoption of international financial reporting standards in Bangladesh: Bene-fits and challenges. IOSR Journal of Business and Management, 17(8), 16-24.
Horton, J., Serafeim, G., & Serafeim, I. (2013). Does mandatory IFRS adoption improve the information environ-ment?. Contemporary accounting research, 30(1), 388-423.
Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of accounting and public policy, 27(6), 480-494.
Jermakowicz, E. K., & Gornik-Tomaszewski, S. (2006). Implementing IFRS from the perspective of EU publicly traded com-panies. Journal of international accounting, auditing and taxation, 15(2), 170-196.
Jones, S., & Finley, A. (2011). Have IFRS made a difference to intra-country financial reporting diversity?. The British Ac-counting Review, 43(1), 22-38.
Joshi, P. L., & Ramadhan, S. (2002). The adoption of international accounting standards by small and closely held companies: evidence from Bahrain. The International Journal of Accounting, 37(4), 429-440.
Kanthi Herath, S., Fareedah, H., & Alsulmi, (2017). International Financial Reporting Standards (Ifrs): The Benefits, Obsta-cles, and Opportunities for Implementation in Saudi Arabia. International Journal of Social Science and Business, 2(1).
Kim, J. B., Tsui, J. S., & Cheong, H. Y. (2011). The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies, 16(4), 779-811.
Köse, Y. (2009). KOBİ’lerde Finansal Raporlamanın Amaçları ve Muhasebe Bilgilerinin Kullanım Düzeyine İlişkin Batı Ka-radeniz Araştırması. MUFAD, 114-120.
KPMG Vietnam (2018). IFRS survey report.
Kılıç, M., Uyar, A., & Ataman, B. (2014). Preparedness for and perception of IFRS for SMEs: evidence from Tur-key. Accounting & Management Information Systems/Contabilitate si Informatica de Gestiune, 13(3).
Miao, X. (2017). Challenges to the IFRS Adoption in China. Asia Pacific Business & Economics Perspectives, 5(1).
Ministry of Finance, Vietnam (2017), IFRS training.
Mısırlıoğlu, İ. U., Tucker, J., & Yükseltürk, O. (2013). Does mandatory adoption of IFRS guarantee compliance?. The Interna-tional Journal of Accounting, 48(3), 327–363.
Müllerova, L., Paseková, M., & Hýblová, E. (2010). Harmonization of financial reporting of small and medium-sized enter-prises in the Czech Republic. Journal of Modern Accounting and Auditing, 6(1), 55.
Nerudova, D., & Bohusova, H. (2008). The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic. Economics & Management, 13, 163-169.
Obazee, J.O. (2007). Current convergence efforts in accounting standard setting and financial reporting: Lagos, Nigeria Ac-counting standard board. January 31.
Odo, J. O. (2018). Adoption of IFRS in Nigeria: Challenges and the Way Forward. International Journal of Academic Research in Business and Social Sciences, 8(8), 426-440.
Poudel, G., Hellmann, A., & Perera, H. (2014). The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal. Advances in Accounting, 30(1), 209-216.
Rezaee, Z., Smith, L. M., & Szendi, J. Z. (2010). Convergence in accounting standards: Insights from academicians and practi-tioners. Advances in accounting, 26(1), 142-154.
Reid, G., & Smith, J. (2007). Reporting in small firms. Technical Matters, April, 31-33.
Siaga, S.F (2012). Challenges to the adoption of International Financial Reporting Standards in Africa. International Journal of Research in Commerce and Management, 3(1), 50-69.
Taylor, D. W. (2009). Costs-benefits of adoption of IFRSs in countries with different harmonization histories. Asian review of Accounting, 17(1), 40-58.
Trabelsi, R. (2016). Are IFRS Harder to Implement for Emerging Economies Compared to Developed Countries? A Literature Review. Journal of Modern Accounting and Auditing, 12(1), 1-16.
Uyar, A., & Güngörmüş, A. H. (2013). Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. Research in Accounting Regulation, 25(1), 77-87.
Young, S., & Zeng, Y. (2015). Accounting comparability and the accuracy of peer-based valuation models. The Accounting Review, 90(6), 2571–2601.
Winney, K., Marshall, D., Bender, B., & Swiger, J. (2010). Accounting globalization: roadblocks to IFRS adoption in the United States. Global Review of Accounting and Finance, 1(1), 167-178.
Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The International Journal of Accounting, 41(4), 373-386.
Alfredson, K., Leo, K., Picker, R., Loftus, J., Clark, K., Wise, V., ... & Sadowski, S. T. (2010). Applying International Finan-cial Reporting Standards. Journal of International Accounting Research, 9(2), 70-71.
Alp, A., & Ustundag, S. (2009). Financial reporting transformation: The experience of Turkey. Critical perspectives on Ac-counting, 20(5), 680-699.
Alkhtani, S. (2012). The Relevance and Usefulness of IFRSs to Saudi Arabia. Journal of Administrative and Economics Sci-ence, 5(2).
Arsoy, A. P., & Sipahi, B. (2009). International financial reporting standards for small and medium sized entities and the Turkish case. Ankara Universitesi SBF Dergisi, 62(4), 62-64.
Ataman, B., & Özden, E. A. (2009). Tek düzen hesap planına göre hazırlanan finansal tabloların UFRS'ye uyarlanması ve ra-syo yöntemi ile analizi. Muhasebe ve Finansman Dergisi, (44), 59-73.
Artikis, G. P., Ballas, A. A., Skoutela, D., & Tzovas, C. A. (2010). The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance, 36(11), 931-948.
Ashok, K. K. (2014). International Financial Reporting Standard (IFRS): Prospects and Challenges. J Account Mark, 3(111), 2.
Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and Business Re-search, 36(sup1), 5-27.
Bunea, S., Săcarin, M. & Minu, M. (2012). Romanian professional accountants' perception on the differential financial report-ing for small and medium-sized enterprises. Accounting and Management Information Systems, 11(1), 27-43.
Cai, F., & Wong, H. (2010). The effect of IFRS adoption on global market integration. International Business & Economics Re-search Journal (IBER), 9(10).
Chand, P., Patel, C., & Patel, A. (2010). Interpretation and application of “new” and “complex” international financial report-ing standards in Fiji: Implications for convergence of accounting standards. Advances in Accounting, 26(2), 280-289.
Cirkveni, T. (2011). Motifs and impediments for the harmonization of accounting regulations for small and medium-sized companies in the EU. Chinese Business Review, 10(11).
Cheung, E., Evans, E., & Wright, S. (2008). The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets. Australian Accounting Review, 18(3), 248-256.
Daske, H., Hal, L. Leuz C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting and Research, 46(5), 1085-1142.
DeFond, M., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics, 51(3), 240-258.
Eloho, A. R., ATU, O. G., & ATU, O. E. O. K. (2016). Financial Reporting for Small and Medium Scale Enterpris-es. Igbinedion University Journal of Accounting,(2): 11, 39.
Harris, T., & Muller, K. (2005). The market valuation of IAS versus US-GAAP accounting measures using Form 20-F recon-ciliations. Journal of Accounting and Economics, 26(1-3), 285-312
Hossain, M., Hasan, M., & Safiuddin, M. (2015). Adoption of international financial reporting standards in Bangladesh: Bene-fits and challenges. IOSR Journal of Business and Management, 17(8), 16-24.
Horton, J., Serafeim, G., & Serafeim, I. (2013). Does mandatory IFRS adoption improve the information environ-ment?. Contemporary accounting research, 30(1), 388-423.
Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of accounting and public policy, 27(6), 480-494.
Jermakowicz, E. K., & Gornik-Tomaszewski, S. (2006). Implementing IFRS from the perspective of EU publicly traded com-panies. Journal of international accounting, auditing and taxation, 15(2), 170-196.
Jones, S., & Finley, A. (2011). Have IFRS made a difference to intra-country financial reporting diversity?. The British Ac-counting Review, 43(1), 22-38.
Joshi, P. L., & Ramadhan, S. (2002). The adoption of international accounting standards by small and closely held companies: evidence from Bahrain. The International Journal of Accounting, 37(4), 429-440.
Kanthi Herath, S., Fareedah, H., & Alsulmi, (2017). International Financial Reporting Standards (Ifrs): The Benefits, Obsta-cles, and Opportunities for Implementation in Saudi Arabia. International Journal of Social Science and Business, 2(1).
Kim, J. B., Tsui, J. S., & Cheong, H. Y. (2011). The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies, 16(4), 779-811.
Köse, Y. (2009). KOBİ’lerde Finansal Raporlamanın Amaçları ve Muhasebe Bilgilerinin Kullanım Düzeyine İlişkin Batı Ka-radeniz Araştırması. MUFAD, 114-120.
KPMG Vietnam (2018). IFRS survey report.
Kılıç, M., Uyar, A., & Ataman, B. (2014). Preparedness for and perception of IFRS for SMEs: evidence from Tur-key. Accounting & Management Information Systems/Contabilitate si Informatica de Gestiune, 13(3).
Miao, X. (2017). Challenges to the IFRS Adoption in China. Asia Pacific Business & Economics Perspectives, 5(1).
Ministry of Finance, Vietnam (2017), IFRS training.
Mısırlıoğlu, İ. U., Tucker, J., & Yükseltürk, O. (2013). Does mandatory adoption of IFRS guarantee compliance?. The Interna-tional Journal of Accounting, 48(3), 327–363.
Müllerova, L., Paseková, M., & Hýblová, E. (2010). Harmonization of financial reporting of small and medium-sized enter-prises in the Czech Republic. Journal of Modern Accounting and Auditing, 6(1), 55.
Nerudova, D., & Bohusova, H. (2008). The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic. Economics & Management, 13, 163-169.
Obazee, J.O. (2007). Current convergence efforts in accounting standard setting and financial reporting: Lagos, Nigeria Ac-counting standard board. January 31.
Odo, J. O. (2018). Adoption of IFRS in Nigeria: Challenges and the Way Forward. International Journal of Academic Research in Business and Social Sciences, 8(8), 426-440.
Poudel, G., Hellmann, A., & Perera, H. (2014). The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal. Advances in Accounting, 30(1), 209-216.
Rezaee, Z., Smith, L. M., & Szendi, J. Z. (2010). Convergence in accounting standards: Insights from academicians and practi-tioners. Advances in accounting, 26(1), 142-154.
Reid, G., & Smith, J. (2007). Reporting in small firms. Technical Matters, April, 31-33.
Siaga, S.F (2012). Challenges to the adoption of International Financial Reporting Standards in Africa. International Journal of Research in Commerce and Management, 3(1), 50-69.
Taylor, D. W. (2009). Costs-benefits of adoption of IFRSs in countries with different harmonization histories. Asian review of Accounting, 17(1), 40-58.
Trabelsi, R. (2016). Are IFRS Harder to Implement for Emerging Economies Compared to Developed Countries? A Literature Review. Journal of Modern Accounting and Auditing, 12(1), 1-16.
Uyar, A., & Güngörmüş, A. H. (2013). Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. Research in Accounting Regulation, 25(1), 77-87.
Young, S., & Zeng, Y. (2015). Accounting comparability and the accuracy of peer-based valuation models. The Accounting Review, 90(6), 2571–2601.
Winney, K., Marshall, D., Bender, B., & Swiger, J. (2010). Accounting globalization: roadblocks to IFRS adoption in the United States. Global Review of Accounting and Finance, 1(1), 167-178.
Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The International Journal of Accounting, 41(4), 373-386.