Perceptions of Corporate Executives in the Adoption of Integrated Reporting in Vietnam
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Questionnaires were sent to 300 companies listed on the stock market of Vietnam, however, only 532 answers were received in which 369 responses of 135 listed companies were valid. Respondents included senior executives, finance directors, chief executive officers, chief accountants, accounting managers. The results showed that none of the surveyed companies adopting IR, some companies are considering adopting IR due to its benefits. The study proved that the perception of managers is a decisive factor in the adoption and implementation of IR.
Nội dung trích xuất từ tài liệu:
Perceptions of Corporate Executives in the Adoption of Integrated Reporting in Vietnam
Nội dung trích xuất từ tài liệu:
Perceptions of Corporate Executives in the Adoption of Integrated Reporting in Vietnam
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