id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
hassl-4112	Phuong, Nguyen Minh ; Phan, Anh ; Trang, La Thi Thu	Determinants of international financial reporting standards adoption at commercial banks: Evidence from an emerging country 	2025	13	.pdf	application/pdf	7388	409	40	This gap in the literature underscores the necessity for a comprehensive investigation into the determinants affecting IFRS adoption by commercial banks in Vietnam to inform policy, regulatory frameworks, and strategic decision-making (Anh, 2002). Commercial banks are largely overlooked in the existing body of research, particularly regarding their readiness and the specific challenges they face in transitioning to these international standards despite the growing importance of IFRS adoption.	cache/hassl-4112.pdf	txt/hassl-4112.txt