...Dieu Thuong Ha; Thanh Le; Greg Fisher; Thanh Truc Nguyen Purpose This study empirically examines factors affecting the extent of balanced scorecard (BSC) adoption in Vietnamese small- and medium-sized enterprises (SMEs) such as top management involvement, an innovative culture, a product...

... evasion from the perspective of fraudulent financial reporting amongst small- and medium-sized enterprise (SME) taxpayers. Design/methodology/approach The proposed model for this study is designed to explore the extent of the relationships between the independent variables: family ownership firms...