An Analysis of Value Relevance of Accounting Information within the Nation after Adoption of International Financial Reporting Standards

Running Head: Research Proposal on Accounting system 1
Business Research Proposal

Research Proposal on Accounting system 2
Contents
Title of the project.......................................................................................................................................3
Statement of purpose (or problem statement)...........................................................................................3
Research Significance..................................................................................................................................4
Literature review.........................................................................................................................................5
Research methodology................................................................................................................................5
Problems & Limitation.................................................................................................................................5
References...................................................................................................................................................6

Research Proposal on Accounting system 3
Title of the project
“An Analysis of Value Relevance of Accounting Information within the Nation after Adoption
of International Financial Reporting Standards”
Statement of purpose (or problem statement)
The study is based on the quantitative research method in which various approaches and
strategies are considered by taking consideration of the quantitative research. The research will
show the effective outcome of the research topic with the help of survey in which 100
participants will be participated to make the research more effectual. The description of all
people will be elaborated by taking the effective method of sampling which will be helpful to
understand the concepts of the research in a sophisticated manner.
 Research Question 1: What are the advantages of having superior quality internationally
recognized financial reporting standards?
Sub Question 1: Is the financial reporting of the companies is comparable, transparent
and is consistent?
Sub Question 2: What are the limitations that exist in the domestic accounting standards
of New Zealand?
 Research Question 2: What are the impacts of IFRS implementation in New Zealand?
Sub Question 1: Why banks along with the investment organizations in New Zealand
need to develop their financial statements?

Research Proposal on Accounting system 4
Sub Question 2: What accounting standards are issued by New Zealand to regulate the
accounting practices within the nation?
 Research Question 3: What is the importance of value relevance in reporting
reliable financial information?
Sub Question 1: Why relevance is considered as among the major qualitative
characteristics of the companies accounting information?
Sub Question 2: What significant implications are present in the relevance of accounting
information?
Hypothesis
H0. Adoption of International Financial Reporting Standards helps the organization to the
analysis of Value Relevance of Accounting Information within the Nation.
H1. Adoption of International Financial Reporting Standards does not help the organization to
the analysis of Value Relevance of Accounting Information within the Nation.