Journal of Finance and Accounting

Volume 12, Issue 1, February 2024

  • Research Article

    The Factors Influencing the Intention to Adopt International Financial Reporting Standards (IFRS) of SMEs in Ho Chi Minh City, Vietnam

    Le Ngoc Huynh, Thai Hong Thuy Khanh*, Trinh Xuan Hoang

    Issue: Volume 12, Issue 1, February 2024
    Pages: 1-11
    Received: Dec. 28, 2023
    Accepted: Jan. 09, 2024
    Published: Jan. 23, 2024
    Abstract: This study investigates the determinants influencing Small and Medium-sized Enterprises' (SMEs) intention to adopt International Financial Reporting Standards (IFRS) in Ho Chi Minh City, Vietnam. Utilizing primary data from questionnaires, the research adopts a methodological framework encompassing descriptive statistics, scale testing, factor anal... Show More