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Anh Thi Kieu Phi

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Review Open access Aug 2026

Understanding fair value in public asset valuation: The role of regulatory and organizational factors in an emerging market context

This study examines the determinants of managerial awareness of fair value (FV) application in public asset valuation within public non-business units (PNBUs) in Vietnam, an emerging economy undergoing public sector accounting reform. Drawing on institutional theory (North, 2012), agency theory (Jensen & Meckling, 1976...

T. Nguyen, Anh Thi Kieu Phi · 0 citations

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