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Factors Influencing the Choices of Accounting Policies in Enterprises Listed on the Hanoi Stock Exchange (HNX)

Analyzing factors influencing the choices of accounting policies in listed companies on the HNX. The research results are consistent with many previous studies. The author finds that there are nine factors influencing the selection of accounting policies in firms listed on the NHX. This result is consistent with Waweru, Ponsian Prot Ntui, Mangena (2011), Masahiro Enomoto (2015) . The difference is that auditors have a significant influence on the selection of accounting policies in enterprises. |