Abstract
The study analyzes the factors influencing the adoption of IFRS in small and medium-sized enterprises (SMEs) in Ho Chi Minh City. Based on the theoretical framework of SMEs and IFRS, research hypotheses are proposed through a review of previous studies. The study incorporates basic quantitative analysis techniques such as statistical analysis, Cronbach’s alpha reliability assessment, exploratory factor analysis (EFA), correlation analysis, and linear regression modeling using SPSS software. Data were collected from a survey of 226 accountants and staff from the accounting departments of SMEs in Ho Chi Minh City. The results indicate that the factor (1) enterprise size has the strongest impact on IFRS adoption, followed by (2) business sector, (3) level of international trade activity, (4) financial resources, and (5) ownership structure.
Keywords: SMEs, Influencing Factors, IFRS, Financial Reporting, Quantitative analysis.
JEL classification: F3, F38, G32.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
