The paired samples statistics (T-test) was used for testing whether the mean score from 1998 to 2000 had been changed or increased significantly. Table 3 reports that the score of compliance from 1998 to 1999 and to 2000 increased significantly at the 0.01 level.
Therefore, the null hypothesis is rejected. The result demonstrates that there are significant differences in the degree of compliance between Thai accounting
practices and the IAS requirements from 1998 through 2000. It means that the contents of Thai financial statements have changed significantly after the IAS implementation in Thailand