Thesis Proposal: IFRS Disclosure & their impact on share price

“IFRS Disclosure and their impact on share price”

A Thesis Proposal Presented

By

Naseer Ahmad Khan

Registration # MO 108-819

To

Mr. Salman Shabbir

M.Com Blue Morning (Finance)

Business School

The University of Lahore

(January 2010)

Naseer Ahmad Khan (M.Com Blue Morning UOL)

 Thesis Proposal: IFRS Disclosure & their impact on share price

IFRS Disclosure and their impact on share price

1.1 Purpose of the study

The objective of this thesis is to check that what will be the effect of disclosure of
International Financial Reporting Standard given in the Financial Statements on
the Share price of the company.

1.2 Research Question

What will be the impact on share price of the company when IFRS Disclosure is
given?

1.3 Unit of analysis

In the research thesis the Share Price is the main focus.

1.4 Time Dimension

In the research thesis the data is collected in cross sectional way.

1.5 Mode of observation

The data is collected through survey on internet and explained which is known as
descriptive study.

1.6 Sampling Design

Sample (share price) is taken from population (Listed companies) and sample
design is made as simple random sampling

Naseer Ahmad Khan (M.Com Blue Morning UOL)

 Thesis Proposal: IFRS Disclosure & their impact on share price

1.7 Observation Tool

For collecting the data the internet survey is used and the different books are
studied.

1.8 Data Processing

In all research design the computerized data is used for processing. All work and
calculation are being performed in the MS Excel.

1.9 Data Analysis

In the research design the descriptive analysis is being performed

1.10 Budget and Time Schedule

In the whole thesis research process the total time 45 days are spent and
estimated cost incurred Rs. 1,500/-

1.11 Conclusion

It is concluded that in the whole research process that There will be a negative
impact and positive impact on the share price. The impact varies subject to the
study.

Naseer Ahmad Khan (M.Com Blue Morning UOL)