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

IF 3 Q2 BUSINESS
Quoc Thinh Tran, Khanh Lam Tran
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引用次数: 0

摘要

国际财务报告准则》(IFRS)是全球性的会计准则。许多国家已逐步采用国际准则取代本国会计准则。本研究...
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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...
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来源期刊
CiteScore
4.40
自引率
10.00%
发文量
301
审稿时长
16 weeks
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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