Relationship between IFRS and financial reporting quality’ evidence from Malaysia
empirical study

introduction:
IFRS-importance-adoption…etc
FRQ-definition- importance…etc

R.Q Doed IFRS adoption increase the FRQ?

L.R:
-theory/ arguments (IFRS increase or decrease FRQ.
-proponents=IFRS increase FRQ (SUPPORT BY IMPIRICAL EVIDENCE)
H1: IFRS improve FRQ
-opponents= IFRS decrease FRQ
(SUPPORT BY IMPIRICAL EVIDENCE)
H2:IFRS does not improve FRQ

null hypotheses H0:IFRS does not have impact on FRQ

research method:
50listed Malaysian companies
from 2010 to 2014
2 years before adopting IFRS and 2 years after adopting 2012 out of the study because it is year adoption

IFRS= dummy variable 0/1
IFRS= independent
FRQ = dependent
FRQ: EM /accruals ,income smoothing ,hiding losses and etc.

firm- specific controls: size,growth,leverage and performance.

data sources:
Thomson one banker, world scope …

models: OLS
FRQi,t=B0+B1ifrs+B2size+B3leverege+B4growth+B5performance+B6industry.

definition of all above variables.

uni requirements
Overall, a high quality research proposal will involve:
• Excellent presentation and layout (style and structure)
• Brief review of relevant literature, which informs the development of appropriate research question(s)
• Identifying appropriate research strategy and data collection methods to address the research question(s)
• Selection and/or design of appropriate data collection instruments to answer research question(s)
• Explanation of proposed data analysis
• Evidence of exploratory data analysis, where relevant
• A consideration of practical and ethical implications
• An action plan outlining specific objectives, resource requirement and timescales

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Posted on May 7, 2016Author TutorCategories Question, Questions