Impact of Applying IFRS 15 on the Quality of Accounting Earnings Using Modified Jones Model
Asst. Prof. Dr. Ahmed Taher Kadhim Al-Anbagi
Middle Technical UniversityTechnical College of Management– Baghdad https://orcid.org/0000-0002-7692-1063
Asst. Prof. Dr. Nada Salman Habib Al-Azzawi
AL-Iraqia University, College of Administration and Economics –Baghdad https://orcid.org/0000-0002-1455-2418
Asst. Prof. Ashraf Hashim Faris Alabdoon
Tikrit University College of Administration and Economics, Tikrit-Iraq https://orcid.org/0000-0002-2586-3617
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http://doi.org/10.37648/ijtbm.v15i04.007
Abstract
Accounting earnings are primary source for many decisions whether investment or operational decision and for various stakeholders’, both internal and external. And thus influence the outcomes of those decisions.
This research aims to discuss the impact of applying IFRS15 on the quality of accounting earnings using modified jones model. Research problem stems from question, what is the impact of applying IFRS15 on the Accounting earnings quality? The research is based on the main hypothesis that Applying IFRS15 has an impact on the Accounting earnings quality by using the modified jones model.
To achieve the research objective, the modified jones model was applied to the financial statements of the Al-janoob Islamic bank (research sample), to calculate the Accounting earnings quality before and after applying the IFRS15 for the period 2018-2023.
This research concluded that there is a clear impact on the quality of accounting earnings after applying IFRS15
Keywords: IFRS 15; Accounting earnings quality; Modified jones Model
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