TAP CHi CONG THlTdNG
/v^ 9
CAC NHAN TO ANH HlJCfNG DEN
QUA TRINH TlT NGUYEN AP DUNG IFRS TAI CAC DOANH NGHIEP VIET NAM
NGUYEN THI KIM CUC - NGUYEN LE VAN KHANH
TOM TAT:
Nghien cttu nay dttpc thttc hien nham xac dinh nhttng nhan to anh httdng de'n qua tiinh ttt nguyen ap dung Chuan mttc ke' toan qud'c te (IFRS) tai eac doanh nghiep Viet Nam va mttc dp tac ddng cua tttng nhan td'de'n qua trinh ttt nguyen ap dung IFRS. PhttPng phap nghien cttu dttpc stt dung la phttPng phap dinh Ittpng. Ke't qua nghien cttu cho tha'y nhan to: quy md doanh nghiep, linh vttc nganh nghe kinh doanh va cP ca'u vd'n dau ttt la nhttng nhan to tac ddng den qua tnnh ttt nguyen ap dung IFRS tai cac doanh nghiep Viet Nam, tuy nhien vdi loai binh doanh nghiep ldn cdn bi anb httdng bdi nhan td' hinh thttc sd hi?u. Ttt kdt qua cua nghien cttu nay, tac gia da dtta ra nhttng kie'n nghi, ham y cd lien quan nham day nhanh qua trinb ttt nguyen ap dung IFRS tai cac doanh nghiep trttdc Id trinh bat budc ap dung cua Bd Tai chinh.
Tuf khoa: Ap dung IFRS, ke toan tai chinh, doanh nghiep Viet Nam.
1. Dat van de
Nen kinh te Viet Nam dang hdi nhap ngay cang sau vao nen kinh te the gidi. Do do, viec ap dung IFRS khdng cbi gdi gpn d nhttng cdng ty con cua cac tap doan da qud'c gia raa da bat dau anh httdng de'n nhttng cdng ty d Viet Nam. Thdng qua ap dung IFRS, nen kinh te Viet Nam ndi chung va cac doanh nghiep Viet Nam ndi rieng cd the httdng Ipi ttt bpi nhap kinh te, qua dd tang kha nang tie'p can nguon vd'n, duy tri nang Ittc canh tranh va phat trie'n mdt each ben vttng bPn.
Ap dung IFRS tai Viet Nara la rapt qua trinh lau dai, phttc tap, ddi hdi nhieu chi phi va trinh dp ve nguon nhan Ittc va can cd Id trinh cu the'. Do vay, Bd Tai chinh dang xay dttng de an dtta IFRS vao Viet Nara va cap nhat, ban hanh radi VAS/VFRS vdi Id trinh de'n nara 2025 tuyen bd tuan thu hoan toan IFRS dd'i vdi rapt sd doanh nghiep tai Viet Nara.
Cac doanh nghiep boat dpng chu ye'u vi rauc
tieu Ipi nhuan va phat trien ben vttng, vi the quyet dinh cd ap dung IFRS trttdc thdi diem bat buoc hay khdng phu thupc rat nhieu vao stt can ddi ldi ich ma IFRS mang lai va chi phi phai bd ra. Dong thcli, ttt nguyen ap dung IFRS tai cac doanh nghiep Viet Nara cdn phu thupc vao nhieu ye'u td' khac. Do vay, nghien cttu ve cac nhan td anh httdng den qua trinh ttt nguyen ap dung IFRS tai cac doanh nghiep Viet Nam la van de cap bach va can tbiet trong giai doan hien nay. Thdng qua ke't qua ngbi§n ciJu se biet dttpc nhttng nhan td nao cd anh httdng den qua trinh ttt nguyen ap dung IFRS va mttc do tac dpng cua tttng nhan to, ttt dd de ra cac kien nghi ham y phu hpp thuc day nhanh hPn qua trinh tii nguyen ap dung IFRS tai cac doanh ngbiSp Viet Nara.
2. Cd sd ly thuyd't
2.1. Thuyet hdnh vidytdinh (TPB)
Thuye't hanh vi dtt dinh (Ajzen, 1991) la sttphat trien va cai tie'n thuye't hanh ddng hdp ly (TRA.
KE T O A N - KIEM TOAN
Ajzen & Fishbein, 1975). Day la rapt thuye't tttPng doi phd' bie'n trong nghien cttu ban lara; gia dinh rang mdt hanh vi cd the dtt bao hoac giai thich bdi cac xu httdng hanh vi de thttc hien hanh vi dd.
Trong thttc te, md hinh TPB dttpc stt dung trong dtt bao va giai thich hanh vi cua con ngttdi dd'i vdi cac quye't dinh cu the. Nhan thttc kiem soat hanh vi va thai dp cd xu httdng quan he chat che nhat vdi hanh vi va y dinh ung hd radi trttdng, chuan chu quan cd ratte dp it hPn (Armitage & Conner, 2001).
2.2. Xdy dUng gid thuyet nghien cdu
Da so cac nghien cttu ve ap dung IFRS da dttpc thttc hien tai Viet Nam dtta tren gdc dp cua mdt quoc gia, nghien cttu ve cac nhan to raang tinh vi mo tac ddng de'n viec ap dung IFRS, nhtt: van hda, phap ly, chinh tri, xa hdi...
Ttt nguyen ap dung IFRS la viee cac doanh nghiep Viet Nara ap dung IFRS rapt each ttt nguyen khong phai bi bat budc. Do dd, cac nhan td' anh httdng den qua tiinh ttt nguyen ap dung IFRS se tap tmng d nhttng nhan to vi md ndi tai doanh nghiep hdn la nhttng nhan to' vT md mang tinh qud'c gia.
Ttt nguyen ap dung IFRS trong pham vi nghien cttu: la cac doanh nghiep chu dpng ap dung IFRS trttdc thdi gian bat budc cua Bd Tai chinh; vdi cac ddi tttpng bat budc va cac dd'i tttpng chtta bat budc chii ddng ap dung IFRS cho viec xtt ly giao dich kinh te phat sinh cung nhtt lap va trinh bay BCTC.
2.2.1. Nhdn td thuang mai qudc te
Xu httdng chung cua nen kinh te' la mttc dp qudc te hda ngay cang tang va trao doi kinh te da trd thanb rapt van de khi can so sanh thdng tin tai chinh ttt cac qud'c gia khac nhau (Marton et al., 2012). ThttPng mai qud'c te phat trie'n manh keo theo nhu cau so sanh thdng tin ke' toan gitta cac qudc gia cang tang.
ThttPng raai qud'c te eua doanh nghiep theo nhttng nghien cttu trttdc day cua (Dumontier va Raffournier 1998; Murphy 1999; El-Gazzar va cong stt 1999; Tarca 2004; Cuijpers va Buijink 2005; Gassen va Sellhorn 2006; Wu va Zhang 2009) boat dpng qud'c te ddng vai trd quan trpng cd anh httdng tdi tieu chua'n ltta chpn ke toan.
Gia thuye't dttpc dat ra la:
HI: Thttdng mai qud'c tecua doanh nghiep cang cao thi mttc dp ttt nguyen ap dung IFRS cang cao.
2.2.2. Nhdn td hinh thdc sd hUu
Trong nghien cttu trttdc day, cP ca'u sd httu da
dttpc ke't luan nhtt mdt ye'u to anh httdng trong viec ltta chpn khung ke' toan (Matonti & luhano, 2012;
Johansson & Karlsson, 2013), va stt phan chia cua cac nha quan ly va chu sd httu da bi anh httdng de'n ltta chpn ke' toan (Dhahwal et al., 1982). Stt bat dd'i xttng thdng tin xay ra khi tach ngttdi quan ly va chu sd httu (Deegan, 2013) va stt bat dd'i xttng cd the dttpc giam thdng qua thdng tin do nhdra cung cap (Watts & Ziraraerman, 1978).
C P ca'u sd httu tai cac doanh nghiep Viet Nam bao gom ca ben trong va ben ngoai. Ben trong khi chu sd httu dong thdi la ngttdi quan ly doanh nghiep, ben ngoai khi chu sd httu va ngttdi quan ly khdng ddng thdi la rapt. Muc dich khac nhau nen hai nhdra nay cd stt khac biet tiera nang ve nhu cau thdng tin. Do vay, hinh thttc sd httu la rapt trong nhttng nhan td' tac ddng de'n stt ltta chpn ttt nguyen ap dung IFRS tai doanh nghiep.
Gia thuye't dat ra la:
H2: Nhdm chu sd bttu ben ngoai se ttt nguyen ap dung IFRS hPn.
2.2.3. Nhdn td ngudn tdi chinh
Ta't ca cac cdng ty tren the' gidi cd cac nha cung cap vd'n khac nhau nhtt chii sd httu, ngan hang, nha dau ttt nttdc ngoai raa trong dd nguon vd'n ttt ngan hang dttpc xem la quan trpng nha't. Do vay, thdng tin BCTC ttt cac doanh nghiep la rat quan trpng vdi viec ra quye't dinh cua nha cap vdn. Theo Hill (2014) dieu quan trpng la chi ra rang thdng tin ke toan la ngdn ngtt ma cdng ty lien lac vdi nha cap vd'n cua minh.
HPn ntta, trong mdi trttdng canh tranh qudc te nhtt hien nay viec ttt nguyen ap dung IFRS cdn phu thupc vao nguon tai chinh trong nttdc hay ngoai nttdc. Cac nghien cttu trttdc day da phat hien ra IFRS cung cap Ipi the cho viec tie'p can de dang vdi ngudn vd'n nttdc ngoai hPn (Ball, 2006; Seay, 2014). Cac nha dau ttt qud'c te' tim kie'm stt thd'ng nha't trong bao cao tai chinh de cd the dtta ra quye't dinh sang sud't hPn. Nhtt vay, ngudn tai chinh trong doanh nghiep cung cd anh httdng de'n qua trinh ttt nguyen ap dung IFRS tai Viet Nam.
Gia thuyet dttpc dat ra la:
H3a: Doanh nghiep cd nguon tai chinh ttt chu sd httu se ttt nguyen ap dung IFRS hPn.
H3b: Doanh nghiep cd nguon vd'n nttdc ngoai ttt nguyen ap dung IFRS hPn.
TAP CHi CONG THIfOlNG
2.2.4. Nhdn td ngdnh
Cac cdng ty trong cung rapt nganh cdng nghiep canh tranh vdi nhau lam giam nguy cP mat tinh hpp phap lien quan de'n cac dd'i thu canh tranh trong nganh (Unermen & Bennett, 2004).
Broberg et al (2010) cho ke't qua la cac cdng ty niem yet cdng khai d Thuy Dien trong nganh san xua't tie't Id nhieu thdng tin ttt nguyen bdn cac cdng ty trong nganh y te va viin thdng. Tuy nhien, trong nghien cttu nay chu trpng vao xu httdng ttt nguyen ap dung IFRS d cac doanh nghiep heu cd khac nhau gitta cac nhdm nganh.
Gia thuye't dttpc dat ra la:
H4: Nganh kinh doanh se anh httdng de'n ttt nguyen ap dung IFRS.
2.2.5. Nhdn td quy md doanh nghiep
Quy md ddng vai trd quan trpng trong viec phat trie'n chie'n Ittpc cua doanh nghiep. Quy rad doanh nghiep bao gora: doanh nghiep sieu nhd, doanh nghiep nhd va vtta, doanh nghiep ldn va doanh nghiep rat ldn: dtta tren so lao ddng, tong tai san va doanh thu hang nara... Nhttng doanh nghiep ldn phu thupc nhieu vao nguon vd'n ben ngoai va thttdng nang cao chat Ittpng thdng tin BCTC, do vay cd xu httdng ttt nguyen ap dung IFRS hPn.
Trong cac nghien cttu trttdc day, quy md doanh nghiep la ye'u td' anh httdng de'n viec ltta chpn ttt nguyen ap dung IFRS (Senyigit, 2014;
Basserair, 2012; Lilja va cdng stt, 2006; Gassen va Sellhorn, 2006).
Gia thuye't dttpc dat ra:
H5: Quy rad doanh nghiep cang ldn thi ratte dp ttt nguyen ap dung IFRS cang cao
2.3. Mo hinh nghien cdu
ThiiOng mqi quoc te k^
\
Hinh thufc s6 hOu L^ \
\ \
'<C
2
Xf
Nganh ^ /
/
Quy mo doanh nghiep /
— ~
Tir nguyen
ap dung
IFRS
Nguon: Tdc gid tdng hpp
3. Phtfdng phap nghien ciJu va dtt ligu nghien ciJu
Bai nghien cttu stt dung phttPng phap dinh ' Ittpng. Phan tich dung ky thuat Crosstabs, Fisher ' exact test va Chi square eung nhtt logictis nhi phan ' de phan tich md'i tttPng quan gitta cac bie'n va si/
phu hpp cua md binh. Thang do cua bie'n doc lap i va bie'n phu thude dttdc ke thtta ttt cac nghien ciiu : trttdc dd theo thang do Likert 5 mttc dp: 1- khong anh hudng; 2- anh httdng it; 3- trung binh; 4- anh : httdng cao; 5- anh httdng quye't dinh.
PhttPng phap chpn miu: Mlu dttdc ltta chpn theo phttdng phap thuan tien thdng qua gtti email khao sat, sd' phie'u phat ra la 350 thu ve 210 qua gan lpc thdng tin ban dau thu dttpc 198 miu hdp le.
Kich thttdc mau: Mau cua nghien cttu dttdc xac dinh thdng qua cdng thttc eua Tabaehnick & Fidell (2007) kich thttdc miu td'i thieu cho mpt mo hinh hoi quy da bie'n dxXdc tinh theo cong thiJc:
N=8*var*50.
Dtta vao edng thttc tren, nghien cttu nay bao gdm 5 bie'n dde lap cd the suy ra cd mau thich help la 90 miu. M i u chinh thttc la 198> 90 mau la phu hpp.
4. K6't qua nghien cu'u
Phan tich tttPng quan gitta cac bie'n:
Thttc hien phan tich tttPng quan gitta cac bien thdng qua Crosstabs va kiem dinh Fisher exact test va Chi square. Ke't qua phan tich cho thay cac nhan to anh httdng de'n qua tiinh ttt nguyen ap dung IFRS tai doanh nghiep bao gom: quy md doanb nghiep, nganh nghe kinh doanh va cP ca'u vd'n dau ttt; rieng cac doanh nghiep ldn cdn hi anh httdng bdi nhan to hinh thttc sd httu. (Xem Bang 1)
Do Ittdng mttc dp tac ddng cua nhttng nhan to anh httdng tac gia chi do Ittdng tren hai nhan to la nguon tai ehinh va hinh thttc sd httu. Quy mo doanh nghiep va nganh nghe kinh doanh la hai nhan td them vao de nghien cttu d mttc dp co anh httdng de'n qua trinb ttt nguyen ap dung IFRS tai cac doanh nghiep hay khdng.
4.1. Nhdn to'nguon tdi chinh Doanh nghiep ldn
Bang phan tich logistic nhi phan the hiennhii sau: Nhu eau thdng tin cua nha tai chinh denli/a chpn ap dung IFRS cd sig p= 0.618>0,05 miJcy nghia do do khdng the stt dung dttdc va nguon tai ehinh ehu yeu ttt dau de'n ttt nguyen ap dung
KE TOAN - KIEM T O A N
Bang 1. Ket qua phan tich Chi square vd Fisher exact test cdc bien tdc dong.
Nhan to
Quymd doanh nghiep Nganh nghe kinh doanh
Nguon ' tai
chinh
Hinh thOc s6hOu
Bien tac ddng
Sd lapng nhan vien Tdng tai san Doanh thu
LTnh vac kinh doanh ddi vdi doanh nghiep Idn
LTnh vac kinh doanh ddi vdi doanh nghiep nho va vCta Nguon tai chfnh ddi vdi doanh nghiep Idn
Tai chinh quoc te ddi vdi doanh nghiep Idn
Nhu cau thdng tin nha tai chinh vdi doanh nghiep Idn Ngudn tai chfnh ddi vdi doanh nghiep nho va vCla Tai chfnh qudc te doi vdi doanh nghiep nho va vC(a Nhu cau thong tin nha tai chfnh vdi doanh nghiep nho vavL(a
Chu sd hQu da sd ddi vdi doanh nghiep Idn Co dong bieu quyet ddi vdi doanh nghiep Idn
Nhu cau thong tin chu sd hOu ddi vdi doanh nghiep I6n
Ky hi$u
QM1 QM2 QMS NN1 NN1 MHTC1 MHTC2
TC3 MHTC1 MHTC2
TC3 MHSH1 MHSH2
SH3
Sig (Chi-square)
0.000 0.000 0.000 0.000 0.004 1.000 0.000 0.004 0.425 0.000 0.82 0.000 0.000 0.000
Sig (Fisher exact test)
0.000 0.000 0.000 0.000 0.007 0.500 0.000 0.002 0.261 0.000 0.62 0.000 0.000 0.000
IFRS cd sig p = 0.516 > 0.05 mttc y nghia, do dd khong the stt dung dttpc. Tuy nhien, ngudn tai chinh qud'c te' lai cd ke't qua sig la p = 0.001 <
0.05 mttc y nghia. Dong thdi cd chenh lech (chi so OR) 43.184 cd nghia la mttc dp anh httdng 43.184 lan den ttt nguyen ap dung IFRS. Do vay, I gia thuye't H3a: Doanh nghiep cd nguon tai chinh
Nguon: Tdc gid tdng hpp td SPSS 20
ttt ehu sd httu se ttt nguyen ap dung IFRS hPn, bi bac bd va gia thuye't H3b: Doanh nghiep cd nguon vd'n nttdc ngoai ttt nguyen ap dung IFRS hPn, dttpc chap nhan.
Md hinh tac dpng cua nguon tai chinh de'n ttt nguyen ap dung IFRS nhtt sau:
Ln (p/(l-p)) = -6,692 + 3,765 * MHTC2 Bang 2. Logistic nguon tdi chinh doanh nghiep ldn
Variables in the Equation
Step 1^
MHTC1 MHTC2
TC3 Constant a. Variable(s) entered on s
B .708 3.765
.276 -6.692 tep1:MHTC1,
S.E.
1.089 1.106 .553 4.280
Wald .423 11.584
.249 2.444 MHTC2, TC3.
df 1 1 1 1
Sig.
.516 .001 .618 .118
Exp(B) 2.030 43.184
1.318 .001
Nguon: Tdc gid tdng hpp ta SPSS 20
TAP CHi CONG THIfKNC
Doanh nghiep nhd vd vaa
Bang phan tich logistic nhi phan the hien nhtt sau: Nhu cau thdng tin cua nba tai chinh de'n ltta chpn ap dung IFRS cd sig p= 0.563>0,05 mttc y nghia do dd khdng the' stt dung dttpc va nguon tai chinh chu ye'u ttt dau de'n ttt nguyen ap dung IFRS cd sig p=0.996>0.05 mttc y nghia, do dd khdng the stt dung dttpc. Tuy nhien, nguon tai chinh qud'c te lai cd ke't qua sig la p= 0.002<0.05 mttc y nghia.
Ddng thdi, cd chenh lech la 0.147 nhtt vay ratte dp tac ddng cua tai chinh qud'c te den ttt nguyen ap dung IFRS la 0.147 lan.
Do vay, gia thuye't H3a: Doanb nghiep cd nguon tai chinh ttt chu sd httu se ttt nguyen ap dung IFRS hPn, bi bac bd va gia thuye't H3b:
Doanb nghiep cd ngudn vd'n nttdc ngoai ttt nguyen ap dung IFRS hPn, dttpc chap nhan.
Md binb tac dpng cua nhan to nguon tai chinh nhtt sau:
Ln (p/(l-p)) = 2,826 -1,918 * MHTC2
4.2. Nhdn to'hinh thdc sd hdu
Bang phan tich logistic nhi phan the hien nhir sau: Nhu eau thdng tin cua chu sd httu den li/a chpn ap dung IFRS ed sig p= 0.634>0,05 mu'c y nghia, do dd khdng the stt dung dttpc. Tuy nhien, chu sd httu va quyen bieu quye't thupc ve cd dong nttdc ngoai ed ke't qua sig lan Ittpt la p= 0.004<0.05 ratte y nghia va p=0.002<0.05 mttc y nghia. Dong thdi cd chenh lech (chi so OR) se tang tttPng ling 11.191 va 0.004 cd nghia la mttc dp anh hitdng tttPng ttng de'n ttt nguyen ap dung IFRS ddi vdi chu sd httu la 11.191 lan va quyen bieu quyet thupc ve ed ddng ben ngoai la 0.004 lan. Do vay, gia thuyet H2: Nhdm chu sd httu ben ngoai se ttt nguyen ap dung IFRS hPn, dttpc chap nhan vdi loai hinh doanh nghiep ldn.
Md binb tac ddng cua nhan to binb tbttc sd hffu nhtt sau:
Ln (p/(l-p)) = -4,582 + 2,415 * MHSHl 5,568 * MHSH2
Bdng 3. Logistic nguon tdi chinh doanh nghiep nho vd vCro Variables in the Equation
Step 1^
MHTC1 MHTC2 TC3 Constant
B .004 -1.918
-.142 2.826
S.E.
.711 .621 .246 1.163
Wald .000 9.542
.335 5.900
df 1 1 1 1
Sig.
.996 .002 .563 .015
Exp(B) 1.004
,147 .867 16.872 Variable(s) entered on step 1: MHTC1, MHTC2, TC3
Nguon: Tdc gid tdng hpp tvt SPSS 20
Bdng 4. Logistic hinh thQc sd hQu d o a n h nghiep Idn Variables in the Equation
Step P
MHTC1 MHTC2 TC3 Constant
2.415
-5.568 .348 -4.582
S.E.
.837
1.821
.732 3.475
Wald 8.333
9.344
.227
1.739
a. Variable(s) entered on step 1: MHSHl, MHSH2, SH3.
df Sig.
.004 .002 .634
.187
Exp(B)
11.191
Nguon: Tdc gid tdng hpp tic SPSS 20
KE T O A N - KIEM TOAN
Bdng 5. Tong hop cdc chi sd kiem djnh
Nhan to
Hinh thdc sd hQu doanh nghiep Idn Nguon tai chinh doanh nghiep Idn
Nguon tai chinh doanh nghiep nho va vQa
Classification Table
85.6%
76.7%
79.4%
Omnibus
0.000 0.000 0.001
Chi sd-2 Log likelihood
59.160a 90.371a 92.176a
Nguon: Tdc gid tdng hpp td SPSS 20
Kiem dinh cac md hinh tren la phu hpp thdng qua cac chi so kie'm dinh (xem Bang 5)
5. Ke't luan, ham y
Qua ket qua nghien cttu, hai nhan to cP cau tai chinh va hinh thttc sd httu cd anh httdng de'n qua trinh ttt nguyen ap dung IFRS tai cac doanh nghiep Viet Nam; tac gia raanh dan de xua't mdt sd' kie'n nghi sau:
Doi vdi cd quan nhd niCdc:
Bp Tai chinh va cae cP quan quan ly nha nttdc ve kinh te can nhanh chdng xay dttng, phe duyet de an ap dung IFRS eho doanh nghiep Viet Nam.
Xay dttng hanh lang phap ly cd cP che bao dam mi ro cho nha dau ttt nttdc ngoai khi tham gia thi tnfdng Viet Nam.
De ra cac chinh sach phu hdp nham tao ra thi tnfdng Viet Nam la mdt mdi trttdng dau ttt thdng thoang va ha'p dan nhara thu hut dau ttt nttdc ngoai.
Xem xet thay doi mdt sd quy dinh quan ly hanh chinh nba nttdc dd'i vdi ngttdi lao ddng nttdc ngoai
lara viec tai Viet Nara.
Tie'n hanh tai ca'u true nen kinh te, chap nhan nha dau ttt chie'n Ittpc nttdc ngoai tham gia vao quan ly doanh nghiep ldn, qua dd cd the thuc day hdi nhap va niera ye't tren thi trttdng vd'n qud'c te' nhanh hPn.
Ddi vdi doanh nghiep:
Nang cao chat Ittpng thdng tin BCTC trung thttc va thttc hien kiem toan ddc lap la nguon nhan stt tai doanh nghiep nham thu but nguon Ittc dau ttt ben ngoai.
Xay dttng cac phttPng an ty le sd httu eua co ddng nttdc ngoai phu hpp vdi quy rad, linh vttc kinh doanb va dieu kien kinh doanh cua doanh nghiep.
Qua trinh ap dung IFRS la kha phttc tap va ddi hdi stt chung tay cua cac cP quan quan ly nha nttdc va ban than doanh nghiep. Ke't qua cua nghien cttu gdp phan giup cac dPn vi cd cac giai phap cu the' de' thuc day nhanh qua trinb ap dung IFRS tai cae doanh nghiep Viet Nara •
TAI LIEU THAM KHAO:
1. Andre vd cdng sU (2012), Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms, Comptabilites et Innovation, May 2012, France, pp.cd-rom, 2012.
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TAP CHl CONG THIfdNG
Ngay nhan bai: 8/9/2018
Ngay phan bien danh gia va si3fa chiJa: 18/9/2018 Ngay chap nhan dang bai: 28/9/2018
Thdng tin tdc gid:
1. TS. NGUYEN THI KIM CUC
Khoa Kg'toan - Dai hoc Kmh tg'TP. H 6 Chi Minh 2. NGUYEN LE VAN KHANH
Hoc vien Cao hoc K26 - Dai hoc Kinh te'TP. Ho Chi Minh
FACTORS AFFECTING THE VOLUNTARILY IMPLEMENTING PROCESS OF IFRS AT VIETNAMESE ENTERPRISES
• Ph.D. NGUYEN THI KIM CUC
Faculty of Accounting, University of Economics Ho Chi Minh City
• NGUYEN LE VAN KHANH
K26 Post-graduate student. University of Economics Ho Chi Minh City
ABSTRACT:
This research is to identify factors affecting the voluntarily implementing process of International Financial Reporting Standards (IFRS) at Vietnamese enterprises and how each factor impacts on this process. The quantitative method was used to conduct this research.
Results indicate that (1) the size of enterprises, (2) field of doing business and (3) the capital structure impact on the process. Morover, for large enterprises, the ownership also impacts on the process. Based on these results, the author proposes some recommendations and unplications to speed up the voluntarily implementing process of IFRS at Vietnamese enterprises ahead of the complusory roadraap of Ministry of Finance.
Keywords: Implementing IFRS, financial accounting, Vietnamese enterprises.
