How to cite this paper
Altaji, F & Alokdeh, S. (2019). The impact of the implementation of international financial reporting standards no.15 on improving the quality of accounting information.Management Science Letters , 9(13), 2369-2382.
Refrences
Al Saeed, M., & Al Issa (2009). The effects of applying the international financial reporting standards on the quality of accounting information in the financial statements of investment companies listed on the Amman Stock Exchange. Proceeding of a conference held in Amman, Jordan.
Al Mobaideen, A.M.M. (2009). The effect of fair value accountancy on the relevance and reliability of financial data in Jordanian financial meditative firms. Unpublished Master Thesis, Al-alBayt Uni-versity, Mafraq, Jordan.
Akman, N. H. (2011). The effect of IFRS adoption on financial disclosure: does culture still play a role?. American International Journal of Contemporary Research, 1(1), 6-17.
Awad, A.M. (2016). Assessment of the impact of developing accounting revenues standards on im-proving the content of financial reports - An exploratory study on the Egyptian environment. Ac-counting Thought Journal, 1(1), 533-585.
Byard, D., Li, Y., & Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts’ in-formation environment. Journal of Accounting Research, 49(1), 69-96.
CFA Institute (2017). Revenue Recognition Changes: Key Judgments and Implementation Progress, New York: CFA Institute.
Chartered Professional Accountants of Canada (2015). IFRS 15 Revenue from Contracts with Cus-tomers - Your Question Answered, Canada: Deloitte.
Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.
Ernst and Young (2017), Applying IFRS Presentation and disclosure requirements of IFRS 15, Lon-don: EYGM Limited.
Field, A. (2013). Discovering Statistics Using SPSS, 8th Ed. Sage.
García Jara, E., Cuadrado Ebrero, A., & Eslava Zapata, R. (2011). Effect of international financial re-porting standards on financial information quality. Journal of Financial Reporting and Account-ing, 9(2), 176-196.
Hamidi, Z. (2009). Qualitative characteristics of accounting information and its impact on the assessment of war damage: A field study on the general company for the manufacture of batteries. Journal of Management and Economy, 75, 37-54.
Khalil, A.M., & Ibrahim, M. (2017). Measurement of the effect of applying the IFRS 5, revenue from contracts with customers, on the sustainability of accounting profits - A guide from the accounting environment. Journal of Accounting and Auditing, 1(1), 1-60.
Oqdeh, S., Al Kokhn, D., & Ramadan (2010). Risks of documentary credit on banks, and the impact of applying the uniform customs and practices UCP 600 standard on their reduction: An applied study on Jordanian banks. Research Journal of Aleppo University- Economic and Legal Sciences Series, Special Edition, 1-28.
Qashi, T. (2003). The Effectiveness of Accounting Information Systems in Achieving Security, Assur-ance, and Reliability in E- Commerce. PhD Thesis, Amman Arab University for Graduate Studies, Amman, Jordan.
International Accounting Standards Board - IASB (2010). International Accounting Standards Board, Conceptual Framework. Available at: http://www.ifrs.org
International Accounting Standards Board - IASB (2013), The Conceptual Framework for Financial Reporting. Available at: http://www.ifrs.org
Kasztelnik, K. (2015). The value relevance of revenue recognition under International Financial Re-porting Standards. Accounting and Finance Research, 4(3), 88-98.
Maroun, W. (2017). Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations. South African Journal of Accounting Research, 31(3), 240-254.
Oncioiu, I., & Tănase, A. E. (2016). Revenue from Contracts with Customers under IFRS 15: new per-spectives on practice. EuroEconomica, 35(2), 31- 40.
PWC (2016). IFRS pocket guide 2016, UK: PwC Inc.
Saleh, R. (2009). The impact of adopting the fair value in accounting standards on the qualitative characteristics of accounting information in light of the global financial crisis. Journal of the Fac-ulty of Commerce for Scientific Research, 46(2), 1- 60.
Sabayhi, N. (2011). The accounting disclosure in light of the international accounting standards and its impact on the quality of information- Unpublished Master Thesis, University of Algiers, Algeria.
Saaydah, M. (2012). IFRS and Accounting Information Quality: The Case of Jordan, Presented Paper in International Financial Reporting Standards (IFRS) Conference - Challenges & Opportuni-ties 1st – 2nd May, 2012 Organized by College of Business & Economics, Qassim University, Sau-di Arabia.
Sekaran, U. (2014). Research Methods for Business (Research Methodology for Business). Salemba Four, Jakarta.
Al- Sha’rani, M. (2016). The effect of compatibility between accounting standards of Islamic institu-tions and international financial reporting standards on the quality of accounting information. Graduate Studies Journal, Neelain University, 4.
Yahaya, O. A., Yusuf, M. J., & Dania, I. S. (2015). International financial reporting standards’ adop-tion and financial statement effects: Evidence from listed deposit money banks in Nige-ria. Research Journal of Finance and Accounting, 6(12), 107-122.
Yip, R. W., & Young, D. (2012). Does mandatory IFRS adoption improve information comparabil-ity?. The Accounting Review, 87(5), 1767-1789.
Al Mobaideen, A.M.M. (2009). The effect of fair value accountancy on the relevance and reliability of financial data in Jordanian financial meditative firms. Unpublished Master Thesis, Al-alBayt Uni-versity, Mafraq, Jordan.
Akman, N. H. (2011). The effect of IFRS adoption on financial disclosure: does culture still play a role?. American International Journal of Contemporary Research, 1(1), 6-17.
Awad, A.M. (2016). Assessment of the impact of developing accounting revenues standards on im-proving the content of financial reports - An exploratory study on the Egyptian environment. Ac-counting Thought Journal, 1(1), 533-585.
Byard, D., Li, Y., & Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts’ in-formation environment. Journal of Accounting Research, 49(1), 69-96.
CFA Institute (2017). Revenue Recognition Changes: Key Judgments and Implementation Progress, New York: CFA Institute.
Chartered Professional Accountants of Canada (2015). IFRS 15 Revenue from Contracts with Cus-tomers - Your Question Answered, Canada: Deloitte.
Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.
Ernst and Young (2017), Applying IFRS Presentation and disclosure requirements of IFRS 15, Lon-don: EYGM Limited.
Field, A. (2013). Discovering Statistics Using SPSS, 8th Ed. Sage.
García Jara, E., Cuadrado Ebrero, A., & Eslava Zapata, R. (2011). Effect of international financial re-porting standards on financial information quality. Journal of Financial Reporting and Account-ing, 9(2), 176-196.
Hamidi, Z. (2009). Qualitative characteristics of accounting information and its impact on the assessment of war damage: A field study on the general company for the manufacture of batteries. Journal of Management and Economy, 75, 37-54.
Khalil, A.M., & Ibrahim, M. (2017). Measurement of the effect of applying the IFRS 5, revenue from contracts with customers, on the sustainability of accounting profits - A guide from the accounting environment. Journal of Accounting and Auditing, 1(1), 1-60.
Oqdeh, S., Al Kokhn, D., & Ramadan (2010). Risks of documentary credit on banks, and the impact of applying the uniform customs and practices UCP 600 standard on their reduction: An applied study on Jordanian banks. Research Journal of Aleppo University- Economic and Legal Sciences Series, Special Edition, 1-28.
Qashi, T. (2003). The Effectiveness of Accounting Information Systems in Achieving Security, Assur-ance, and Reliability in E- Commerce. PhD Thesis, Amman Arab University for Graduate Studies, Amman, Jordan.
International Accounting Standards Board - IASB (2010). International Accounting Standards Board, Conceptual Framework. Available at: http://www.ifrs.org
International Accounting Standards Board - IASB (2013), The Conceptual Framework for Financial Reporting. Available at: http://www.ifrs.org
Kasztelnik, K. (2015). The value relevance of revenue recognition under International Financial Re-porting Standards. Accounting and Finance Research, 4(3), 88-98.
Maroun, W. (2017). Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations. South African Journal of Accounting Research, 31(3), 240-254.
Oncioiu, I., & Tănase, A. E. (2016). Revenue from Contracts with Customers under IFRS 15: new per-spectives on practice. EuroEconomica, 35(2), 31- 40.
PWC (2016). IFRS pocket guide 2016, UK: PwC Inc.
Saleh, R. (2009). The impact of adopting the fair value in accounting standards on the qualitative characteristics of accounting information in light of the global financial crisis. Journal of the Fac-ulty of Commerce for Scientific Research, 46(2), 1- 60.
Sabayhi, N. (2011). The accounting disclosure in light of the international accounting standards and its impact on the quality of information- Unpublished Master Thesis, University of Algiers, Algeria.
Saaydah, M. (2012). IFRS and Accounting Information Quality: The Case of Jordan, Presented Paper in International Financial Reporting Standards (IFRS) Conference - Challenges & Opportuni-ties 1st – 2nd May, 2012 Organized by College of Business & Economics, Qassim University, Sau-di Arabia.
Sekaran, U. (2014). Research Methods for Business (Research Methodology for Business). Salemba Four, Jakarta.
Al- Sha’rani, M. (2016). The effect of compatibility between accounting standards of Islamic institu-tions and international financial reporting standards on the quality of accounting information. Graduate Studies Journal, Neelain University, 4.
Yahaya, O. A., Yusuf, M. J., & Dania, I. S. (2015). International financial reporting standards’ adop-tion and financial statement effects: Evidence from listed deposit money banks in Nige-ria. Research Journal of Finance and Accounting, 6(12), 107-122.
Yip, R. W., & Young, D. (2012). Does mandatory IFRS adoption improve information comparabil-ity?. The Accounting Review, 87(5), 1767-1789.