• The relevance of goodwill accounting and disclosure practice in Vietnam

      Nguyen, T; Rahman, A; Nguyen, L (Social Science Electronic Publishing, Inc., 2015)
      This study examines goodwill and goodwill reporting practices of 69 Vietnamese firms reporting goodwill in their balance sheet over a five year period, 2008-2012. In contrast to the general view that investors in emerging ...
    • Resistance or change in Vietnamese Accounting?

      Nguyen, L; Hooper, K; Sinclair, R (Virtus Interpress, 2013)
      Research objective To explore the probability of substantive change in the Vietnamese accounting field, given that as approached from Bourdieu’s perspective of the “habitus”, most participants are likely, but not necessarily, ...