{"title":"管理者认知、稳定增长、经济规模和财务能力对越南企业采用国际财务报告准则能力的影响","authors":"Quoc Thinh Tran, Khanh Lam Tran","doi":"10.1080/23311975.2024.2391567","DOIUrl":null,"url":null,"abstract":"International Financial Reporting Standards (IFRS) are global accounting standards. Many countries have gradually applied international standards to replace national accounting standards. This stud...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"282 1","pages":""},"PeriodicalIF":3.0000,"publicationDate":"2024-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The influence of managers’ perception, steady growth, economic scale, and financial capacity on the ability to adopt international financial reporting standards of Vietnamese enterprises\",\"authors\":\"Quoc Thinh Tran, Khanh Lam Tran\",\"doi\":\"10.1080/23311975.2024.2391567\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"International Financial Reporting Standards (IFRS) are global accounting standards. Many countries have gradually applied international standards to replace national accounting standards. This stud...\",\"PeriodicalId\":47083,\"journal\":{\"name\":\"Cogent Business & Management\",\"volume\":\"282 1\",\"pages\":\"\"},\"PeriodicalIF\":3.0000,\"publicationDate\":\"2024-08-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Cogent Business & Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/23311975.2024.2391567\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Cogent Business & Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/23311975.2024.2391567","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
The influence of managers’ perception, steady growth, economic scale, and financial capacity on the ability to adopt international financial reporting standards of Vietnamese enterprises
International Financial Reporting Standards (IFRS) are global accounting standards. Many countries have gradually applied international standards to replace national accounting standards. This stud...
期刊介绍：
Cogent Business & Management is a fully peer-reviewed, open access journal with a mission to help researchers reach a truly global audience, interact with experts in their field, and discover new connections across diverse fields of research. Cogent Business & Management considers original research articles, reviews and letters in the following branches of business and management research: Accounting, Corporate Governance & Business Ethics Banking & Finance Information & Technology Management Management Marketing Operations Management.
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