Open Accessi, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
Author(s) -
Bushra Najem Aubdullah Al Mashhadan
Publication year - 2021
Publication title -
international journal of research in social sciences and humanities(online)/international journal of research in social sciences and humanities
Language(s) - English
Resource type - Journals
eISSN - 2454-4671
pISSN - 2249-4642
DOI - 10.37648/ijrssh.v11i03.024
Subject(s) - accounting , relevance (law) , accounting information system , financial statement , business , earnings , value (mathematics) , book value , stock exchange , finance , audit , political science , computer science , machine learning , law
This research aims to know the effect of adopting IFRS 9 on the relevance of the valueof the accounting information of the companies in the Iraqi Stock Exchange. Researchersrelied on analyzing the financial statements of 10 listed companies for years 2016 – 2019.Researchers used the Ohlson price model to test the relationship between accountinginformation and value relevance. The research indicated that there is a significant relationshipbetween the adoption of IFRS 9 and the relevance of the value of the earnings and the bookvalue, but the earnings information is more relevance than the book value information, it isdue to the interest of investors in the income statement in making investment decisions.