Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior
Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior
The research, based upon data collected from 273 enterprises, uses the Theory of Planned Behavior (TPB) to identify and estimate the degree to which factors the ability to apply IFRS in listed nonfinancial enterprises has been affected.