The Modified Role of (IFRS15) Standard in the Relationship of Earnings Quality with the Complexity of Financial Reports: An Empirical Study on a Sample of Iraqi Banks

The research aims to demonstrate the modified role of (IFRS15) standard in relationship profit quality with complexity financial reports within Iraqi banking sector. sample included some banks listed stock exchange for (15) Bank from (2011) (2021) (165) view. Both researchers used these measures evaluate earnings quality: Accruals and accounting conservatism according market value equity book value. was measured by volume disclosure, while International Financial Reporting Standard (IFRS) relying on (10) indicators as evidence application five steps this standard. Research has concluded a significant negative correlation between reporting that becomes more adoption IFRS15.