Vol: 15, Issue: 4 2025

Page: 104-115

Impact of Applying IFRS 15 on the Quality of Accounting Earnings Using Modified Jones Model

Dr. Ahmed Taher Kadhim Al-Anbagi, Dr. Nada Salman Habib Al-Azzawi, Ashraf Hashim Faris Alabdoon

Received Date: 2025-10-21

Accepted Date: 2025-12-05

Published Date: 2025-12-18

http://doi.org/10.37648/ijtbm.v15i04.007

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

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