The Impact of Adopting International Financial Reporting Standard (IFRS-15) Revenue From Contracts on the investors' decisions: An Applied Study in a Sample of Iraqi Banks

Abstract

This search aimed to identify the impact of the International Financial Reporting Standard (IFRS15) on the investors' decisions. The research dealt with the concept, objectives and requirements of applying the International Financial Reporting Standard (IFRS15) in addition to the requirements of presentation and disclosure and the statement of the concept of investors' decisions and their importance and influencing factors, and a discussion of the relationship between the research variables as the two researchers relied on the method of information content analysis to measure the search variables in a sample of Iraqi banks listed in the Iraq Stock Exchange, numbering 15 banks, for a period of ten years from 2012-2021,The research found that there is a significant positive (directive) relationship between the adoption of the International Financial Reporting Standard (IFRS15) with the investors' decisions, which in turn indicates that the greater the trend towards adopting the practices of the standard, this is accompanied by a rise in the levels of investors' decisions. The results of the research also found that there is a positive effect of adopting the International Financial Reporting Standard (IFRS15) in the investors' decisions in the banks of the research sample.