Determinants of Voluntary International Financial Reporting Standards Application: Review from Theory to Empirical Research
Ngoc Giau Nguyen,
Ngoc Tien Nguyen
Abstract:IFRS has become a global financial reporting standard, with many countries adopting it as their primary framework and others contemplating its adoption. Research on voluntary IFRS adoption sheds light on global convergence progress and its impact on accounting practices. This study aims to elucidate the factors influencing the voluntary adoption of IFRS by examining, analyzing, and synthesizing findings from empirical studies conducted worldwide. The research scrutinizes 185 relevant studies on the voluntary a… Show more
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