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Effect of ifrs adoption on the relevance of financial reporting: Evidence from Vietnam

This paper examines the impact of voluntary International Financial Reporting Standards (IFRS) adoption on financial reporting of financial and non-financial entities in Vietnam. It analyses whether the relevance of financial information is higher under IFRS than the information provided in financial statements prepared under Vietnam accounting standards (VAS). Our research includes 6 listed companies on the Ho Chi Minh Stock Exchange (HoSE) for the period of 2012-2018.

Từ khóa: International Conference on Emerging Challenges, International Financial Reporting Standards (IFRS), Value relevance, Accounting information, Financial reporting

9 p tvs_dhktna 30/05/2023 10 0

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