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    Vietnam accounting standards application benchmarking international accounting standards and how it impacts on foreign investors' decision making

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    022000116 - Van, Dinh Thi Thuy.pdf (952.7Kb)
    Date
    2009
    Author
    Van, Dinh Thi Thuy
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    Abstract
    This thesis suggest that the differences between VAS and IAS are associated with the information cost and the optimal allocation capital of international investors. Key words: Vietnam Accounting standards (VAS), International Accounting standards (IAS), harmonization trend, convergence degree, the prominent differences, negative impacts, foreign investors‘ decision making
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    http://10.8.20.7:8080/xmlui/handle/123456789/199
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    • Bachelor of Business Administration
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