Phuong, Nguyen Minh, Anh Phan, and La Thi Thu Trang. “Determinants of International Financial Reporting Standards Adoption at Commercial Banks: Evidence from an Emerging Country”. Humanities and Social Sciences Letters 13, no. 2 (February 27, 2025): 396–408. Accessed March 15, 2025. https://archive.conscientiabeam.com/index.php/73/article/view/4112.