With reference to the reading list: Ayedh, Fatima & Mohd (2019). Earnings Management in Malaysian Companies during the Global Financial Crisis and the Coincidental Effect of IFRS Adoption. AABFJ, 13(1), 1-26. Assuming you are a researcher who is interested to examine the impact of COVID-19's financial reporting/or IFRS adoption during the pandemic on earning management of Malaysian entities. You are required to: Propose how you will carry out a research/study to contribute to the body of knowledge in this aspect. 

Submission format: propose at least 5 areas (theory, variable, method, analysis etc) with examples on how you can contribute to this research