Ngoc Giau Nguyen; Nguyen Ngoc Tien - In: International Journal of Financial Studies : open … 13 (2025) 2, pp. 1-20
This study aims to review research on voluntary IFRS application and future research directions. This study presents a bibliometric review of 185 studies on voluntary IFRS application using Web of Science data and R software. Four research clusters are identified: (i) determinants of IFRS...
