Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam
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 f...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
Growing Science
2018-06-01
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Series: | Management Science Letters |
Subjects: | |
Online Access: | http://www.growingscience.com/msl/Vol8/msl_2018_47.pdf |