Số No.04 (35) 2025 (35)-2025 Journal of Finance & Accounting Research - Trang 90

Tóm tắt tiếng Việt:

English Summary:

Currently, International Financial Reporting Standards (IFRS) have been applied in most countries in the world. The benefits of applying IFRS such as: improving the quality of information on financial statements, increasing competitiveness, comparing information on reports between countries, attracting foreign investment, and increasing opportunities for business cooperation and international integration... Therefore, applying IFRS is necessary to proactively integrate deeper into the regional and world economy. The research objective of this article is to examine the factors affecting the voluntary application of IFRS by listed enterprises on the stock market in Vietnam. The research method of this article is a mix of methods, combining qualitative research and quantitative research methods. Data were collected from 200 audited financial statements in 2023. The results show that ownership structure, internationality, profitability, and Big4 auditing firms have an impact on enterprises' voluntary adoption of IFRS.

Từ khóa: financial reporting standards, IFRS, listed companies, Vietnam.

Số lượt đọc: 6 - Số lượt tải về: 2

DOI Code: https://doi.org/10.71374/jfar.v25.i4.19