The Financial Performance MR402 | My Assignment Tutor

ESSAYThe Impact of Disclosures Compliance Level on The Financial PerformanceMR402Write an essay of 5,000 words that contextualises the choice, possible design andimplementation of one or more research method(s) (featured in MR402) in relation to yourresearch. In all cases you should draw on relevant reading and reflect critically on your roleas a researcher.2Table of ContentsIntroduction………………………………………………………………………………………………………………………………… 3Overview of research method ……………………………………………………………………………………………………….. 3Choice of possible design …………………………………………………………………………………………………………….. 7Implementation of research method……………………………………………………………………………………………… 10Variable measurement ……………………………………………………………………………………………………………….. 15Critical analysis of the entire study………………………………………………………………………………………………. 16Conclusion ……………………………………………………………………………………………………………………………….. 19References………………………………………………………………………………………………………………………………… 203IntroductionOrganizations must normally accept assets impairment in their financial records by deducting therecoverable amount from the entity’s carrying value, according to IAS 36. IAS 36 Impairment ofAsset asks to ensure that an asset of an entity is not conveyed at more than their amount that isrecoverable. Entities are expected to perform impairment assessments where there is an indicationof asset impairment, with the exception of goodwill and some intangible properties on which anannual impairment test is needed. The chosen topic is the impact of Disclosures Compliance Levelrelated to IAS 36 on the financial performance (Capkun et al,2012).The essay will discuss the overview of research methods that are required to do research and it willhelp the researcher to get relatable and authentic data for the concerned topic. Besides, researchdesign, need or importance of research design will be discussed broadly in this essay. Apart fromthese, which method will be used for completing the concerned topic and relation of design withresearch will be mentioned here. In Addition, lastly the entire study will be analysed critically inthis essay.Overview of research methodResearch methodology is considered to be the exact procedure that helps in identifying theprocesses that needs to be followed for a particular research. It can be said that that section ofmethodology permits the reader to evaluate critically the overall reliability and validity of the study(ØrngreenandLevinsen, 2017). Apart from these, the section of methodology answers twoquestions that are defined to be the main questions such as, how will the data be generated orcollected and how will the data analysed. In this context it can be said that the primary activity ofgathering enough information on a topic is for the development of the mitigating strategies for theresearch problems. In the consideration of identifying the research methodologies for the selectedtopic which is the impact of disclosures compliance level regarding the IAS 36 on the financialperformance has been done on the basis of quantitative. As opined by Zangirolami-Raimundo etal. (2018), a researcher must devise a technique for the problem they have selected. It is importantto remember that even though the approach used in some issues is the same, the methodology canvary. In case of research, it can be said that every individual needs to be aware of the testingpatterns that need to be followed for completion of research.4Measuring of mean and knowing the variance are two major aspects that are followed in datacollection process in further helps in identifying the basic solution towards the mathematicalderived results within the entire research. Apart from these, researchers need to know the accurateorder of exactness of the outcome of a method and exact method of efficiency is. Besides that, theapproach section should ensure that the approaches that are chosen are the most effective to obtainaccurate and valid findings that support the research’s goals and objectives. It is important tochoose the proper method in order for the Research work to be successful. The concerned researchis entirely based on the evaluation of the compliance issues with related to IAS 36 and its impacton the financial performance of an organization. This requires that the assets of an entity must tobe carried in the financial statement not higher than its recoverable amount. In other words, thecompany must ensure to reduce the carrying amount of the asset in specification to the amount thatis recoverable, and the loss of impairment needs to be recognised in income statement.Figure 1: Research methodologyFrom the above image, it can be determined that this framework is derived for analysing everyaspect of research method and its implications towards the entire survey research that is beingexecuted. The roles of methodology are it helps to decide the appropriate method in resolving thedifficulties of problems for the research; it also describes the method’s efficiency in order to solvethe problem. Besides, it also helps to know and understand the accuracy of the path decided forapplying in a research for a suitable result. Any research employs a variety of research5methodologies, including data selection, research framework design, data interpretation, and soon. The word refers to a methodical approach to doing research. It has been found that there areseveral methods of research methodology that are utilized in the time of doing a research. The twomajor types of research methods that are commonly followed by every individual are qualitativeand quantitative which allows in deriving and gaining data collection aspects. (Mohajan, 2018).Qualitative research methodologyIn every aspect, an approach of this analysis is subjective alongside being analytical. Explanationand observation are more relevant in this type of methodology. The key aim of this method is toassess awareness, perceptions, beliefs, and behaviors of a person, and about the subject of theresearch. Case studies, grounded research, research of intervening, ethnography, analysis ofdisclosure and some other perspectives as well (Ma, et al. 2019). The consistency of thephenomena is the basis for qualitative analysis methods. In the qualitative approaches, frequency,strength, and the number of information are irrelevant. It relies on data testing or calculations thatare not robust. In qualitative research, scale does not count. It understands attitudes, emotions, andinfluences. Results that re obtained helps in attaining positive outcomes and analyses the researchto be acceptable and accurate for further proceedings of study.Figure 2: Qualitative research methodology(Source:, 2021)Research methods for quantitative approach6This analysis method evaluates the importance of the research estimates. This is a number-based,rigorous analysis method. Laboratory trials, statistical equations, econometric, polls, andmodelling are all defined to be instances of quantitative analysis methods. Quantitative analysisbelieves heavily on quantity, estimation, or number (Stockemeret al. 2019). Using this method,the data in the query can be explained in number and the results of this analysis method are easyto interpret and evaluate. This can be made more specific with the example of the findings of thevalues which are in use, the fair value that is less cost of disposal and the zero value of theimpairment. The compilation and interpretation can be found in the form of number as the namecompilation of a quantitative method. Adopting this structure of research methodology enforcesrepresentative data sets and large-scale in comparison to other methods, this one is moreefficient. This research based on develop a new hypothesis from existing theories, the positivismparadigm was followed. Hence, quantitative approach will be adopted for this research as thenature of this topic, the Disclosure Compliance Level and Financial Performance which nee tocollect numerical data, to be able to test the research addetion, previousresearchers also used quantitative methodology to test the result of research. Hence quantitativemethodology is most appropriate for this research.Characteristic of quantitative research methodologyThis method helps the researcher to recognize the cause of observation and experiments are doneto get the results of problems. It tries to figure out when these incidents occur and what affectsthem (Hosseiniet al. 2019).Figure 3: Quantitative research methodology7(Source:, 2021)Choice of possible designThe research design of a researcher is the basis of the tools and methods that a person will use. itis the blueprint for data collection, calculation, and interpretation (AbutabenjehandJaradat, 2018).As stated by Rahi, (2017), the thesis would be more effective if a researcher chose the right teststyle. Effective studies have reliable and unbiased information. In the process of choosing theresearch designing in this section has helped the researcher in the evaluation of the IAS 36Impairment of Asset and the related information in specification to the topic. This has been usedas a method for the integration of the ides and the other components of the study in a logical anda coherent method. It has also helped in the ensuring of the effective addressing of the problemstatement and the rationale. The result has been found that there are four characteristics of researchdesign which are given below;NeutralityResearchers need to decide what data they want to collect when planning a report. In the design ofthe study that is surveyed, the predicted results should be unbiased and needs to have acceptance.The search that is being performed requires the approval of people who are related to it and needsto be executed with proper ending of the complete research. In the concern of the topic that is beingstudied in this research work, the collected data will be segregated in an unbiased and logical.ReliabilityVariables are determined to be reliable when they have a strong and positive relationship amongsteach other. in addition to that, reliability helps in analysing the rate of acceptance that is beingprovided by all the variables amongst each other. In addition to this, the information that will becollected for the progression of this research for meeting objectives will be done on the basis ofthe reliability of the sources of data. This will be evaluated on the basis of the secondary data baseswhich will be evaluated for its authenticity.Validity8Validity determines the validness of the variables that are being selected for a study and allows inattaining results which are quite up to a mark. Apart from that, it can be said that in this case,questionnaire will be effective to be applied in order to gain better validness of the entire researchstudy. The objectives and the aim of the research on the IAS 36 Impairment of Asset have beenchecked for its validity with the consideration of the sources from where the information for theresearch has been taken. Therefore, the inference which will be drawn in the respect of the topicwill be authentic and valid.GeneralizationThe result of the design needs to be understood by to the entire population, and not through onlya smaller sample aspect. The population that will be considered for this study needs to have properapplication and response ideas to fulfil the study with utmost dedication and greater results.Figure 4: Characteristic of research design(Source:, 2021)Descriptive research designThis design helps the researcher is only interested in explaining the event or scenario underinvestigation. It involves the collection, processing, and demonstration of evidence within atheory-based design approach (Atmowardoyo, 2018). In reference to the descriptive use of9research design, the researcher has learnt that the use of this research design will only help in theunderstanding of the ways in which the impairment process is done. The steps of the impairmentprocess will also be covered under this. However, the areas of analysis and experimentation willnot be covered.Correlation research designIt creates and applies their interpretations instead of ignoring the individual powers of the people.It can also be said that understanding or measuring correlation allows in relating the variables witheach other and later on analysing their impacts on both sides. In this regard the researcher hasunderstood that have two variables which are financial performance and disclosure compliancelevel. In the topic Disclosures Compliance Level related to IAS 36, the correlation research designwill help in the evaluation of all the variables in a co-related manner. This can be made clear bysaying that all the variables can be understood by the way they have been interconnected in therequired study.Diagnostic research designThe aim of the diagnostic design is to determine the root cause of a particular subject orphenomenon. This approach aids in gaining a better understanding of the conditions that lead toan impact from the Disclosure Compliance Level on Financial Performance, and, any problematiccircumstances.Experimental research designThis research design provides an idea of getting appositive connection between a situation and itscause. Therefore, it can be said that knowing a particular scenario and providing solution to theproblem is completely analysed in this design application.Explanatory research designExplanatory design is a method of furthering a researcher’s hypothesis by using their ideas andthoughts on a topic. The study discusses previously unknown facets of a topic as well as the howwhat and why of analysis issues. This research design will help in evaluation of the previously10found facets about the variables of the impairment of assets. This will help in the explanation inan explanatory method for a better understanding and derivation of the inference.Implementation of research methodThe quantitative research method will be implemented in the concerned study as it is helpful ingeneralising the result gathered from a large sample size (Queiróset al.2017). Thus, a big picturerelated to the concerned study will be possible and a large volume of data related to the disclosurecompliance level in relation to IAS 36 can be determined. Moreover, both positive and negativeimpacts of disclosure compliance in relation to IAS 36 can be understood. As per the opinion ofRutberg &Bouikidis (2018), the quantitative method is largely dependent on the scientificmeasurement that ensures the reliability of a particular study. Besides, the researcher will also beable to collect statistical information related to the impacts created by this disclosure compliancelevel on the financial performance of a particular company.The involvement of mathematical calculations can also be helpful in specifying the risks associatedwith the IAS 36 that is implicated in case of disclosure compliances. From the viewpoint of Apuke(2017), in the case of quantitative analysis, different types of variables are considered for whichcalculations are performed in the form of different statistical calculations such as descriptivestatistics and inferential statistics. Thus, the dispersion of data can be understood. Moreover, theresearcher will also be able to calculate the central tendency of information that is an importantmeasure to analyse a large volume of data. According to Lai (2018), the distribution of data is acore statistical approach and it is often dependent on assumptions. In the current study, theresearcher can create a histogram to understand the distribution of data which can ensure thereliability of the study. These particular statistical analyses are not possible in the case of aqualitative method that develops a question related to the validity of the study.11Figure 5: Some importance of involving quantitative method in the concerned study(Source: As influenced by Rutberg andBouikidis, 2018)Some of the researchers prefer to involve mixed methods as it helps the researcher to usequalitative information in support of the quantitative measures. However, this method can makethe current study a complex one, and hence, in the concerned study, the researcher will followquantitative methods only to analyse the topic. As mentioned by Attia and Edge (2017), thequantitative method assists in examining the pattern of information through descriptive statistics.Thus, in the concerned study, this method will help analyse the pattern of each information so thatthe impact of disclosure compliance level concerning IAS 36 on the financial performance can beevaluated. Hence, with the involvement of quantitative methods, the researcher will be able tocalculate inferential statistics that are essential to evaluate if the pattern of data is significant ornot.In the case of the quantitative method, a statistics table can be prepared so that the difference inthe values can be understood. As suggested by Levitt et al. (2018), the calculation of thesignificance is an important measure to interpret information while quantitative measure isimplicated in a study. Therefore, in the concerned study, the researcher will be able to calculatethe significanceof data to determine the relationship among variables. In order to do this, in thefirst stage, it is important to determine the dependent and independent variables of a particular12study. In the concerned study, financial performance is the dependent variable while DisclosuresCompliance Level related to IAS 36 is the independent variable. As opined by Redding and RossiHansberg (2017), the significanceis required to be less than or equal to 0.000 to ensure a study tobe significant. Hence, in the concerned study, the researcher will calculate the significancetodetermine the significance of the study besides proving the hypothesis of the study. Inferentialstatistics are based on testing hypotheses in which two hypotheses are considered one nullhypothesis and one alternative hypothesis. The null hypothesis specified that there is no significantrelationship between the variables while the alternative hypothesis specifies that a significantrelationship is present between the variables (ZyphurandPierides, 2017). The level of significanceis measured by considering the significance is less than 0.000, the null hypothesis is rejected. Thus,with the involvement of such type of hypothesis testing, the researcher will be able to understandthe significant relationship between the variables such as Disclosures Compliance Level andfinancial performance.Figure 6: Different methods of analysing information quantitatively(Source: ZyphurandPierides, 2017)Analysis of normality and variation is also possible with the involvement of quantitative methodsfor which the incorporation of this method is especially important in the concerned study. Ascommented by Rahi (2017), multivariate analysis can be performed in case of quantitative analysisto determine the effect of underlying factors of an independent variable on the dependent variable.13Thus, in the concerned research, the researcher can consider a regression analysis in order toexplore the relationship between financial performance and different factors of DisclosuresCompliance Level. Relation of design with researchThe current research will proceed by involving descriptive as the design of research as it assists inexploring the underlying patterns of statistical information. Based on the viewpoint ofAbutabenjehandJaradat (2018), descriptive design is an important design as it helps to analysedifferent views related to the study topic. Thus, involvement of this design in the concerned studywill be beneficial for the researcher to evaluate different viewpoints regarding the effects of“Disclosures Compliance Level” related to IAS 36 on financial performance. The generalisationof the statistical information will also be easier with the incorporation of this design in theconcerned study as it encourages the researcher to understand the pattern of information. The mainobjective of this design is to portray accurate events or situations for effective evaluation of thetopic (Gunawanetal. 2019). The researcher will analyse all the available data related to positiveand negative impacts of the “Disclosures Compliance Level” related to IAS 36 on financialperformance.Figure 7: Importance of involving descriptive design in the concerned study(Source: As influenced by Saunders et al. 2009)14It is necessary to get a clear image of the phenomena while this design of the research is implicatedin the concerned study (Saunders et al., 2009). Thus, a deep detailed analysis of the topic ispossible. In the concerned study, it is essential to conduct a detailed analysis of the topic so thatthe “Disclosures Compliance Level” related to IAS 36 can be understood. The understanding ofthis measure is important to determine its impact on financial performance. As opinionated byManterolaandOtzen (2017), descriptive design focuses on describing the statistical informationcollected related to the study topic and then drawing conclusions of the study. In the concernedstudy, descriptive design is relevant as it can ensure the effective description of the statisticalinformation collected from different sources besides effectively evaluating them. Therefore, thedata analysis capability of the researcher will be improved with the involvement of this researchdesign.The researcher in the concerned study needs to focus on improving the ability to evaluateinformation to synthesise ideas through the data analysis procedure. As mentioned by Goldberg etal. (2017), descriptive design not only focuses on the description of the topic but is focused on theanalysis of the relationship among different variables involved in a particular study. Hence, in theconcerned study, implication of this design is especially relatable as in the concerned study, theresearcher will determine the relationship between two variables of the study such as “DisclosuresCompliance Level’’ and financial performance. According to the opinion of Saunders et al. (2009),the descriptive design encourages the researcher to collect statistical information related to thetopic of the study. The current study is also aiming to collect statistical information to analyse theimpact of “Disclosures Compliance Level” related to IAS 36 on financial performance.The descriptive design offers a means to observe a particular phenomenon in an unchanged naturalenvironment (Snyder, 2019). Thus, chances of bias in the data collection as well as data analysisprocess can be avoided besides ensuring the reliability of the study. Similarly, in the concernedstudy, it is essential to analyse the “Disclosures Compliance Level” concerning IAS 36 withoutchanging the business environment to get a clear picture of its effect on financial performance.This is because, if the analysis is not performed in the natural environment of business, the resultof the study will vary which would not be acceptable. Therefore, to ensure the reliability andvalidity of the concerned study, it is important to involve descriptive design in the concerned study.The exploratory design will not be relevant to the concerned topic as this design focuses on theexploration of details of a particular topic (Walliman, 2017). On the other hand, the concerned15study needs to determine the relationship between the variables for which descriptive design wouldbe helpful. Descriptive design is particularly used in cross-sectional type of study in whichdifferent sections belong to the same group that is considered under study (Sileyew, 2019). Theconcerned study will belong to the same group and the involvement of variables from differenttime ranges will be avoided. Hence, the implication of descriptive design will be helpful tocomplete the study efficiently by proper analysis of all the variables considered in the study suchas “Disclosures Compliance Level” concerning IAS 36 and financial performance.Descriptive design assists in measuring data trends with the involvement of statistical measures(Aquino et al, 2018). Further, different perspectives of different groups of people can beunderstood with the involvement of this research design. Therefore, the implication of this designcan be helpful for the researcher of the concerned study to understand different perspectives ofpeople regarding the effects of “Disclosures Compliance Level” concerning IAS 36 on financialperformance. The variability of information can also be considered with the help of this measurebesides validating the existing condition of the research.Variable measurementIn the perspective of measuring the variables in this research, there are four scales in which thevariables can be measured in a systematic manner. The scales are ordinal, nominal, ration andinterval. The variables will be however, segregated into its specific types before the application ofmeasuring (Ma et al. 2018). The types in which the variables will be segregated into areindependent, dependent and controlled. The present study can be considered to be, measured withthe help of the interval and ratio type of measurement for it to be derived in an informative andprecise manner.The variables in this study are independent variable defined as the Disclosure Compliance Levelrelated to IAS 36. The researcher will follow Glaum et al. (2013b) and Tsalavoutas (2011) in themethod for measuring disclosure compliance. The dependent variable is defined as the FinancialPerformance. In order to measure the financial performance, the researcher will use the financialstatement ratios, such as, ROA and ROE. It is important for a researcher to scale the variables fordrastically measuring the effects and the types of the techniques used for analytics (McNeishetal. 2018). This measurement can be further used for the application on the collected data and theconclusion that will be drawn will be basically based on it.16Critical analysis of the entire studyThis section of the essay focuses on the methods and strategies that will be used for the research.Consideration of the method that will be used will be analysed in this part of the essay for its usesand its benefits of using them in this research by the researcher. Firstly, it has been decided that aquantitative type of data will be used for the progression of this research (Rakicet al. 2020). Inaddition to this, the mixed method will be used for the conduction of this study because it consistsof both qualitative and quantitative data.In the progression of this study, the quantitative data will be collected for both the primary and thesecondary data collection methods. This is because, using the primary method, a survey will beconducted for the collection of first-hand evidence from experienced people (Richards andHemphill, 2018). This will help the researcher in knowing the actual happenings and the realfeelings and the experiences of the candidates. This will be done for the most important reasonthat the progression of the research will be the most authentic with the provision of the mostauthentic and first-hand experiences. In this case, the first-hand experiences of the managers in thecollection of records of the asset impairment can to be collected. On the other hand in the case ofsecondary data, the outcomes of the financial performance that have been recorded in the annualreports of the company can be collected for the authentic sources like the financial report of theparticular company relate to the IAS 36.Figure 8: Secondary and primary data(Source: Rakicet al. 2020).This will further help the researcher in identifying the most relevant inference after the completionof this study which is the main aim of any researcher while conducting a study.17While the collection of data from the survey, the research will focus on the collection of both theprimary quantitative and qualitative data (Archibald et al. 2019). The collection of both qualitativeand quantitative data will be one in order to have this research done in the most informative mannerto reach the inferences in the most appropriate manner. This is because quantitative data will helpin checking and testing the data with more reliability and is straight forward.Whereas, there are also some disadvantages of using quantitative data as everything cannot beexplained in a numerical manner and can be misleading sometimes. It is also difficult to set up amodel for research with the use of only qualitative data (Lowe et al. 2018). With more emphasison the topic it can be said that the types of impairments need and the level at which it is donecannot alone deliver the entire consequences IAS 36 in the financial performance of a company.Therefore, the use of the quantitative data is necessary to make the study a complementary andfulfilling one. In consideration of these drawbacks, the researcher has decided to focus also uponthe collection of quantitative data from the candidates of the survey. This will help in a betterinference in the areas which are not contemplable by a numerical method. The data collected withthe help of the survey will be further, analysed with the help of Excel sheets using Spreadsheets.Figure 9: Methods of survey(Source: Lester Cho andLochmiller, 2020).The advantages of using Spreadsheets for the analysis of the primary data is that it will help in thebetter organization of the data, streamlining the calculation, and multiple users can access thespreadsheet at once (Lesteret al. 2020). On the other hand, the researcher will also consider the18collection of data with the secondary method for data collection from scholarly and bibliographicalsources. Even in this case, the research will focus both on the qualitative and quantitative data forthe secondary sources. The researcher will focus on the secondary data for emphasizing the alreadyconducted studies and their inferences. Moreover, the conduction of secondary data will beconsidered as it is more economical. Therefore, the data, in this case, can be more easily analysedand collected.It will also help in the conservation of sometime of the researcher and eliminate the needs ofputting as much effort as in primary research (Lester, et al. 2020). This will be mainly done forthe areas related to the topic that has already been studied by other researchers. This will also helpthe researcher in making the primary research more specific and it also helps in the filling of thedeficiencies and gaps in the research and the collection of additional data.Figure 10: Advantages of using Spreadsheets for data analysis(Source: Lester et al. 2020).In addition to this, the design that will be chosen and used by the researcher for the conduction ofthis research is descriptive. The designs that will be used for this research is for the derivation ofthe complete strategy for the conduction of this study in a coherent manner and integrate all the19components of the study well. This will help the researcher in ensuring that the problem of theresearch will be addressed more effectively (Rakicet al. 2020). Further, this will also help in theconstitution of the blueprint of the measurements, collections and analysis of the data.Furthermore, the descriptive design for this research will help in the proper study of thecharacteristics of the IFSR and IASB. This will also be conducted for the added benefit that it iseasy to conduct and cost-effective. Moreover, it will also offer the researcher exposure to the datathat is easily available at the area level. In such a case, it will also assist the researcher in makingthe differences between the exposures of areas bigger than that on an individual level.ConclusionIn the above essay, the methodologies that will be used for conducting the research on the “Impactof disclosures compliance Level related to IAS 36 on The Financial Performance” are discussed.In the above essay, the proposal of this research has been basically discussed in a narrative manner.The essay has been highly structured with the provision of some pictorial and graphicalrepresentation of the discussions. This essay consists of an overview of the methodologies that willbe used for this research. The essay has been done on the basis of the methods of data collection,the analysis of the data and the design that will be used for the research.In addition to this, the last section of this essay consists of an analysis of the methodologies thatwill be used by the researcher from the conduction of this study. 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