أثر التعديلات في معايير التقارير المالية الدولية على جودة الارباح في قطاع البنوك التجارية في الاردن The Effect of Modifications of International Financial Reporting Standards (IFRS) on Earnings Quality in the Banking Sector in Jordan

محمد, علا أسامة (2016) أثر التعديلات في معايير التقارير المالية الدولية على جودة الارباح في قطاع البنوك التجارية في الاردن The Effect of Modifications of International Financial Reporting Standards (IFRS) on Earnings Quality in the Banking Sector in Jordan. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The aim of this study is to demonstrate the effect of the modifications of International Financial Reporting Standards (IFRS) on earning quality. The study population consisted of Jordanian commercial banks listed on Amman Stock Exchange which are (13) banks, while the study sample included (10) banks. The independent variable used is the modifications done on IFRS, represented by (number of modifications and disclosure), and the dependent variable is earning quality, while the control variables are the return on assets and leverage. To achieve the study aim, modified Johns model is used and multiple-simple regression analysis has been used to test the hypotheses of the study. ن The study has reached a number of results. The most important one is that there is a positive effect of the modifications (number of amendments and disclosures) in IFRS on earning quality in the commercial banks sector in Jordan, but it didn’t achieve the level of statistical significance (α≤ 0.05 ). Also, there is no statistically significant effect for the return on assets, and leverage as a control variable in the relation between IFRS and earning quality in the commercial banking sector in Jordan at the level of significance of (α≤ 0.05 ). The study has recommended to study the effect of other factors on earning quality, such as the size of the enterprise, average rotation of external auditor, and debt contracts. It also argued for the necessity of the awareness of the experts and users of the means of verifying the credibility of the relevant data, in addition to making further research for the other sectors of Amman Stock Exchange. Key words: earnings quality, IFRS, earnings management, accruals, credit facilities.

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