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THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARD ON THE QUALITY OF FINANCIAL STATEMENT

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Table of contents

CHAPTER ONE – INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Scope of the Study
1.7 Justification of the Study
1.8 Operational Definition of Terms
CHAPTER TWO – LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The Financial Reporting Framework
2.1.2 Objective of Financial Statements
2.1.3 Elements of Financial Statements
2.2 Theoretical Review
2.2.1 Convergence Theory
2.2.2 The Rational Utility Maximization Theory
2.3 Empirical Review
CHAPTER THREE – RESEARCH METHODOLOGY
3.1 Introduction
3.2 Research Design
3.3 Study Area
3.4 Population of the Study
3.5 Sample Size and Sampling method
3.6 Data Type and Instrument for Collecting data
3.7 Validity and reliability of research Instrument
3.8 Model Specification
3.9 Method of Data Analysis
CHAPTER FOUR – PRESENTATION AND ANALYSIS OF DATA
4.1 Presentation of Data
4.2 Presentation of Result
4.3 Interpretation of Result
4.4 Discussion of Findings
CHAPTER FIVE – SUMMARY, CONCLUSION, AND RECOMMENDATIONS
5.1 Summary
5.2 Conclusion
5.3 Recommendations
REFERENCES
APPENDIX

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