IDEAS home Printed from https://ideas.repec.org/a/ids/ijbisy/v50y2025i4p532-555.html

Micro factors affecting the application of International Financial Reporting Standard No. 6: evidence from Vietnamese enterprises

Author

Listed:
  • Malik Abu Afifa
  • Nha Minh Nguyen
  • Thuy Nguyen Thi Thanh

Abstract

Our study identifies and investigates the micro factors affecting the application of International Financial Reporting Standard No. 6 (IFRS 6) on exploration and evaluation (E%E) of mineral resources for enterprises in Vietnam. At the same time, this study also explores the nexus between the application of IFRS 6 and the benefits of applying IFRS 6. The study data are collected from Vietnamese mining, oil and gas enterprises listed on the financial exchange. Our data are analysed by structural equation modelling which evaluates both measurement and the structural model. The findings show that there are three micro factors, firm's size, administrator's supporting and accountant's qualifications, which are positively linked to the enforcement of IFRS 6, consistent with the initial prediction. Moreover, we find that the application of IFRS 6 positively links with the benefit of applying IFRS 6, such as increasing disclosure quality and accountability.

Suggested Citation

  • Malik Abu Afifa & Nha Minh Nguyen & Thuy Nguyen Thi Thanh, 2025. "Micro factors affecting the application of International Financial Reporting Standard No. 6: evidence from Vietnamese enterprises," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 50(4), pages 532-555.
    • Handle: RePEc:ids:ijbisy:v:50:y:2025:i:4:p:532-555
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=150755
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbisy:v:50:y:2025:i:4:p:532-555. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=172 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.