أثر تطبيق معيار الإبلاغ المالي الدولي رقم 15 "الغيراد من العقود مع العملاء" في جودة الأرباح للشركات الاردنية المدرجة فيسوق عمان المالي

الملخص EN

The study aimed to measure the effect of applying Financial Reporting Standard No.

(15) revenue from contracts with clients on the quality of profits in companies listed on the Amman Financial Market represented in (profit management, continuity of profits) during the period (2016-2019).

The independent variable was measured by approval.

On a form that contained items representing the areas of application of the standard, where these items were taken from the body of the standard, as for measuring the dependent variable, which is the quality of profits, it is measured by several variables (profit management is measured using (Modified Jones Model, 1995), and the continuity of profits is measured using a regression model.

The automatic system is of the first degree according to the methodology (Francis et al., 2004).

The study population is represented by the companies listed in the Amman Financial Market and the financial companies were excluded because they do not apply the International Financial Reporting Standard No.

15 and therefore the study community is from the Jordanian industrial and service companies listed on the Amman Stock Exchange, according to the companies guide on the official website of the Amman Stock Exchange during the period(2016 - 2019), which numbered (86) industrial and service companies, including (42) industrial companies, and (44) service companies.

The hypotheses were tested through SPSS software for statistical analysis procedures, where the following statistical measures and tests were used: percentages, frequencies and arithmetic averages And standard deviations, with the aim of describing the study variables and the linear correlation coefficient to test the phenomenon of multicolinearity and multiple linear regression analysis to test the existence of an effect of the independent variables on the dependent variable.

The findings of the study on companies ’commitment to implementing IFRS 15“ Revenue from Contracts with Clients ”showed that there is a discrepancy between companies in their commitment to implementing the standard, and as the results showed that there is a significant impact of applying Financial Reporting Standard No.

15 on management.

Profits and continuing profits.

Therefore, the application of the standard has a significant impact on the quality of profits.

Through the results reached, the study recommended the necessity of adhering to the requirements of Financial Reporting Standard No.

15, and preparing the current study after an adequate annual period to study the level of application of IFRS 15 “revenue from contracts with clients” in industrial and service companies.

And the inclusion of other variables, such as institutional governance and the quality of external auditing, the need to seek assistance from experts and financial analysts to assess the quality of annual profits, and the expansion of financial disclosure that links the size of annual profits and annual business results with the revenues that have been recorded in the financial statements according to International Financial Reporting Standard No.

15 From contracts with clients.