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T. Phan

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Open access Jul 2026

The IFRS convergence influence on financial risk and accounting fraudulent: Evidence from Thailand and Implications for Viet Nam

This paper focuses on whether adopting International Financial Reporting Standards (IFRS) reduces financial risk and accounting fraud. Using 9,194 firm-year observations from Thai-listed non-financial firms between 2011 and 2022, we apply the Beneish M-Score and Altman Z-Score models to detect earnings manipulation and...

Thoa Nguyen Hong, T. Phan, Lieu Nguyen Thi Hong et al. · 0 citations

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