How to cite this paper
Thu, H. (2024). Factors influencing policy choice at businesses in an emerging economy: The case of Vietnam.Uncertain Supply Chain Management, 12(2), 1025-1030.
Refrences
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Cairns, D., Massoudi, D., Taplin, R., & Tarca, A. (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. The British Accounting Review, 43(1), 1-21. https://doi.org/10.1016/j.bar.2010.10.003.
Cullinan, C. P. (1999). International trade and accounting policy choice: theory and Canadian evidence. The International Journal of Accounting, 34(4), 597-607. https://doi.org/10.1016/S0020-7063(99)00022-9.
DeAngelo, H., DeAngelo, L., & Skinner, D. J. (1994). Accounting choice in troubled companies. Journal of Accounting and Economics, 17, 113-143. https://doi.org/10.1016/0165-4101(94)90007-8.
Do, D. T., Nguyen, T. H., Nguyen, T. H. N., Ha, H. H., & Le, T. T. (2020). The Influence of Leadership Style on Accountants' Commitment with Enterprise: An Empirical Study on Vietnamese FDI Firms. Journal of Asian Finance, Economics and Business, 7(3), 235-243. doi:10.13106/jafeb.2020.vol7.no3.235.
Fields, T. D., Lys, T. Z., & Vincent, L. (2001). Empirical research on accounting choice. Journal of accounting and economics, 31(1-3), 255-307. https://doi.org/10.1016/S0165-4101(01)00028-3.
Grzybek, O. (2023). Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland. Journal of International Accounting, Auditing and Taxation, 51, 100549. https://doi.org/10.1016/j.intaccaudtax.2023.100549.
Lemke, K. W., & Page, M. J. (1992). Economic determinants of accounting policy choice: The case of current cost accounting in the UK. Journal of Accounting and Economics, 15(1), 87-114. https://doi.org/10.1016/0165-4101(92)90013-R.
McDonough, R. P., & Yan, C. J. (2023). Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets. Journal of Accounting and Public Policy, 42(1), 107033. https://doi.org/10.1016/j.jaccpubpol.2022.107033.
Nguyen, T. P. H., & Nguyen, T. K. O. (2014). Factors affecting the selection of accounting policies in Vietnamese enterprises, Journal of Market - Finance - Monetary, 13(7) (Vietnamese).
Tan, C. W., Tower, G., Hancock, P., & Taplin, R. (2002). Empires of the sky: determinants of global airlines' accounting-policy choices. The International Journal of Accounting, 37(3), 277-299. https://doi.org/10.1016/S0020-7063(02)00174-7.
Watts, R. L. (1992). Accounting choice theory and market-based research in accounting. The British Accounting Review, 24(3), 235-267. https://doi.org/10.1016/S0890-8389(05)80023-X.
Cairns, D., Massoudi, D., Taplin, R., & Tarca, A. (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. The British Accounting Review, 43(1), 1-21. https://doi.org/10.1016/j.bar.2010.10.003.
Cullinan, C. P. (1999). International trade and accounting policy choice: theory and Canadian evidence. The International Journal of Accounting, 34(4), 597-607. https://doi.org/10.1016/S0020-7063(99)00022-9.
DeAngelo, H., DeAngelo, L., & Skinner, D. J. (1994). Accounting choice in troubled companies. Journal of Accounting and Economics, 17, 113-143. https://doi.org/10.1016/0165-4101(94)90007-8.
Do, D. T., Nguyen, T. H., Nguyen, T. H. N., Ha, H. H., & Le, T. T. (2020). The Influence of Leadership Style on Accountants' Commitment with Enterprise: An Empirical Study on Vietnamese FDI Firms. Journal of Asian Finance, Economics and Business, 7(3), 235-243. doi:10.13106/jafeb.2020.vol7.no3.235.
Fields, T. D., Lys, T. Z., & Vincent, L. (2001). Empirical research on accounting choice. Journal of accounting and economics, 31(1-3), 255-307. https://doi.org/10.1016/S0165-4101(01)00028-3.
Grzybek, O. (2023). Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland. Journal of International Accounting, Auditing and Taxation, 51, 100549. https://doi.org/10.1016/j.intaccaudtax.2023.100549.
Lemke, K. W., & Page, M. J. (1992). Economic determinants of accounting policy choice: The case of current cost accounting in the UK. Journal of Accounting and Economics, 15(1), 87-114. https://doi.org/10.1016/0165-4101(92)90013-R.
McDonough, R. P., & Yan, C. J. (2023). Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets. Journal of Accounting and Public Policy, 42(1), 107033. https://doi.org/10.1016/j.jaccpubpol.2022.107033.
Nguyen, T. P. H., & Nguyen, T. K. O. (2014). Factors affecting the selection of accounting policies in Vietnamese enterprises, Journal of Market - Finance - Monetary, 13(7) (Vietnamese).
Tan, C. W., Tower, G., Hancock, P., & Taplin, R. (2002). Empires of the sky: determinants of global airlines' accounting-policy choices. The International Journal of Accounting, 37(3), 277-299. https://doi.org/10.1016/S0020-7063(02)00174-7.
Watts, R. L. (1992). Accounting choice theory and market-based research in accounting. The British Accounting Review, 24(3), 235-267. https://doi.org/10.1016/S0890-8389(05)80023-X.