The Impact of Revenue from Contracts with Customers under IFRS 15 on earnings quality: a survey study

نوع المستند : المقالة الأصلية

المؤلفون

1 جامعة بني سويف

2 كلية التجارة -جامعة بنى سويف

3 كلية التجارة - جامعة بنى سويف

المستخلص

Purpose - The main objective of this research is to investigate the relationship between the international financial reporting standard no 15 (Ifrs 15) and earnings quality.
Design / methodology/ approach- The researcher used the deductive and inductive method to present the conceptual framework for Ifrs 15 and earnings quality , Also, the researcher conducted a survey study to examine the relationship between IFRS 15 and earnings quality in Egypt by using a five likert scale and distributing 240  surveys to different academicians and professionals, The researcher collected 149 questionnaire forms and found 5 of them had inconsistencies in the answers and were incomplete, so they were excluded from the sample, bringing the final number of the study sample to 144 individuals.
 Findings -The results of the survey study showed that there is a statistically significant, positive, and strong relationship between developing Egyptian and international accounting standards in accordance with IFRS 15 and increasing the quality of accounting profits. At the end of the research and based on the research results, the researcher suggested some future research that could be conducted concerning the IFRS 15.

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