Factors that affect the application of integrated report in listed companies in Vietnam
Anh Thi Kim Vu,
Ngoc Thi Bui,
Du Thi Tran
Abstract:PurposeThis study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.Design/methodology/approachQuantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is perf… Show more
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