Table 1 The Link of Research Questions, Objectives, and Methods
Research Questions Research Objectives Methods Used
1.Has the implementation of IASs 1. To determine the degree of Index of Measurement/Disclosure and
changed the contents of financial compliance between Thai reporting statistic tests on the significant changes
statements in Thailand? practices and the IAS requirements. in the degree of compliance.
2.What is the association between 2. To identify the association between Regression Analysis
specific company characteristics IAS compliance and company
and compliance with the IAS specific variables.
requirements?
3.How has the adoption of IASs 3. To collect views of participants on Questionnaire Surveys and Interviews
affected perceptions of the quality perceptions of quality of Thai
of Thai financial reporting? financial reporting after the IAS
endorsement.
4.What factors have influenced the 4. To collect views of participants on Questionnaire Surveys and Interviews
adoption of IAS in Thailand and the adoption of IASs in Thai
what problems have hindered the regulations.
process?