The literature review section is no longer required for this paper, as this was an exam I had already submitted last semester (similar to exam A which made up 20% of the final total). So this paper only needs to write the part other than the literature review, but it needs to have a little connection with the previous literature review, although my previous literature review is not very well written, but the scope needs to be relevant. I will attach my literature review later.
The structure of this 4000 word essay is introduction, methodology, research findings, discussion(often combined with the findings), conclusion.
The research scope of this paper is global, select some listed companies in European countries and Asian countries and screen out some that can be compared properly and make a table, and explain the reasons why listed companies in which countries are listed except.
Then, the listed companies in these different countries are compared and analyzed according to the time when they adopted the mandatory use of IFRS and the time when they did not use IFRS before. For example, Spain began to compel listed companies to adopt IFRS after 2005, so the selected sample and research range are from 2001 to 2004, the years when Spain did not use IFRS, and compared with 2005-2008 after using IFRS. Has the comparability of the financial statements of these listed companies increased or decreased after using IFRS, and if so, what would be the impact? For example, will increased comparability lead to increased ownership by foreign investors in many listed companies. Or for example, if it is verified that mandatory use of IFRS is compared to not using IFRS before, what are the other effects of increased or decreased comparability? These ideas are for reference only.
It is probably to determine the research objectives, and then analyze through charts or formulas to see whether the comparability of financial statements has been improved or decreased after the mandatory use of IFRS, and whether the changes in comparability will cause some other good or bad effects.
Set goals and scope: It must be global (because my previous LR is the IFRS under globalization), select some listed companies in Asian countries and listed companies in European countries.
