To Hong Thien and To Hong Han, “FACTORS AFFECTING ACCOUNTING POLICY CHOICE: EVIDENCE FROM MANUFACTURING SMES IN HO CHI MINH CITY, VIET NAM”, HUIT_OJS, vol. 26, no. 3E, p. 2474, Aug. 2026, doi: 10.62985/j.huit_ojs.vol26.no3E.644.