The Relationship between Donor Behavior and Financial Statements in Japan

Mizutani, Fuminobu

doi:10.13106/jafeb.2016.vol3.no4.39

Cited by 2 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In addition, there have been studies in Vietnam related to this research topic, such as Nguyen and Nguyen (2020); Nguyen and Lam (2017); Nguyen (2018); Vo, Ha, and Bui (2018). Mizutani (2016) showed that, for donors, financial statements are main source of accounting information. Besides, the research scope is multinational corporations, Yoon, Kim, and Eom (2019) asserted, the task crafting and cognitive crafting of multinational employees were shown to have an influence on career attitude, but relation crafting did not have any impact on career.…”

Section: Factor Of Conditions For Implementationmentioning

confidence: 99%

Determinants Influencing the Conversion of Financial Statements: The Case of Multinational Firms in Vietnam

Tran¹,

NGO²,

PHAN³

et al. 2020

JAFEB

View full text Add to dashboard Cite

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach"s Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

show abstract

Section: Factor Of Conditions For Implementationmentioning

confidence: 99%