2020
DOI: 10.13106/jafeb.2020.vol7.n10.761
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Barriers to Derivative Accounting Disclosure: The Case of Vietnamese Firms

Abstract: This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was … Show more

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“…Convenience, trust, reputation, personalized services, financial benefits, and alignment with values and aspirations are commonly identified factors. According to (Nguyen & Leclerc, 2014), students prefer banks with a solid reputation for financial stability and reliability. Trustworthy banks are viewed as safer and less likely to engage in fraudulent operations, influencing student trust in their choice greatly.…”
Section: Review Of Literaturementioning
confidence: 99%
“…Convenience, trust, reputation, personalized services, financial benefits, and alignment with values and aspirations are commonly identified factors. According to (Nguyen & Leclerc, 2014), students prefer banks with a solid reputation for financial stability and reliability. Trustworthy banks are viewed as safer and less likely to engage in fraudulent operations, influencing student trust in their choice greatly.…”
Section: Review Of Literaturementioning
confidence: 99%