The relationship between environmental disclosure and influencing factors in an emerging market: evidence from Vietnamese enterprises

Analysis of factors affecting the adoption of IFRS in an emerging economy

“…They also find that it is less expensive to transition to IFRS in countries with high education systems than in countries with low education systems. To be effective [ 85 ], asserts that accountants must improve their professional qualifications and practical experience to apply accounting standards [ 24 ]. prove that individuals, occupations, and IFRS professional characteristics, experience, and knowledge influence IFRS adoption.…”

“…Accountants must be fully trained in IAS/IFRS knowledge and have the practical experience to ensure compliance with accounting regulations and successful application of IAS/IFRS [ 86 ]. For emerging countries [ 85 , 87 ], emphasise the importance of training and professional development for applying IFRS practically. Therefore, the first hypothesis is stated as follows:…”

“…The higher the level and awareness of the managers, the more promoting the adoption of IFRS and vice versa [ 87 ]. provides evidence that corporate governance factors improve compliance with IFRS requirements [ 36 , 85 ]. argue that managers' perceptions positively impact the IFRS application.…”

“…rely on the proxy approach to explain the impact of factors such as firm size, ownership, leverage, and type of audit on compliance with IFRS [ 100 ]. assert that the applicability of IAS/IFRS increases with firm size [ 23 , 26 , 35 , 85 ]. find a significant positive relationship between firm size and compliance level.…”

Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy

“…In addition, FRQ is also influenced by many other factors, such as the influence of CEO/CFO turnover, managerial overconfidence and the effect of CEO/CFO gender (Adel and Alkaraan, 2019; Davis and Garcia-Cestona, 2021; Habib and Hossain, 2013); conservatism in accounting (Aliahmadi, 2021); the CEO age, gender and overconfidence (Alqatamin et al , 2017; Jabari and Muhamad, 2020); top executives’ disclosure styles (Bamber et al , 2010); corporate ownership concentration and corporate attributes (Arthur et al , 2019; Alkayed and Omar, 2022; Erin and Adegboye, 2021); the use of disclosure indices in accounting research (Marston and Shrives, 1991); managerial ability (García-Meca and García-Sánchez, 2018); internal company errors, intentional manipulation, transaction complexity and some characteristic of the accounting standards (Plumlee and Yohn, 2010); CEO tenure and financial expertise (Baatwah et al , 2015); the presence of professional accountants in the top management team (Rashid, 2020); employee quality (Call et al , 2017); CEO’s financial experience (Bouaziz et al , 2020; Matsunaga and Yeung, 2008); board influence and audit committee effectiveness (Ashfaq and Rui, 2019); the staff qualifications, enterprise size, legal regulations, perception of enterprise leaders, industry characteristics, financial resources and stakeholders (Nguyen and Nguyen, 2022).…”