IFRS Pitfalls

[theswing]

It seemed I had created thread in the wrong section before.

Hello. I really need some advice from everyone here.
I'm a 4th grade student in a university and currently filing for qualitative research proposal about IFRS on my campus.
I'm planning to do a case study about IFRS implementation on a public listed company. To the best of my knowledge, there are two different qualitative research about IFRS adoption that have been done in my country so far. They are (in chronological order):
1. Researcher A: Adoption of International Financial Report Standards: necessity or compulsion? (a case study on Company A)
2. Researcher B: To What Extent The Companies' Readiness for IFRS Adoption in 2012? ( a case study on company A, B, and C)*

*for privacy purpose, I renamed the companies.

Note: Both researchers did a case study on Company A.

As for my research proposal is entitled "Implementing IFRS: a case study on Company B" (It's the same company in which the researcher B did her case study). The main aim of my research is to find out pitfalls the company encountered during IFRS implementation in their first and second year. I haven't submitted my proposal to the company because I'm still waiting for my advisor's approval.

The question is, do you think the company wouldn't mind revealing IFRS pitfalls they encountered (if there were) to a reseacher? because I somewhat doubt it. Do you think I should protect the company name by changing my research title like: "... a case study on Company X" something like that?. I really want to do this research on that company.

Thank you so much for your help.

 

[chinweike]

Hi Theswing, I don't think the company would refuse you carrying out a research on the. The only problem I see is the choice of word, you may want to replace "pitfall" with "challenges" as it will not conjour negative imagery of the company. Best of luck

 

[theswing]

Hi Theswing, I don't think the company would refuse you carrying out a research on the. The only problem I see is the choice of word, you may want to replace "pitfall" with "challenges" as it will not conjour negative imagery of the company. Best of luck

Hello Chinweike, thank you for your advice. So, do you think "pitfall" sounds more controversial?.

 

[chinweike]

Yes, that is what I think. Managers would be happy to entertain research that would not leave any negative imprecision.