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...

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Bibliographic Details
Main Authors: Duc Tai Do, Manh Dung Tran, Thi Ngoc Lan Nguyen, Duc Dinh Truong, Duc Cuong Pham
Format: Article
Language:English
Published: Growing Science 2018-06-01
Series:Management Science Letters
Subjects:
FDI
Online Access:http://www.growingscience.com/msl/Vol8/msl_2018_47.pdf