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Penman, S. H., & Zhang, X. (1999). Accounting Conservatism, the Quality of Earnings, and Stock Returns. SSRN Electronic Journal.
https://doi.org/10.2139/ssrn.201048

has been cited by the following article:

• TITLE: The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations

  AUTHORS: Tariq Darabee, Aida Mousa

  KEYWORDS: IFRS 15 (Revenue from Contracts with Customers), Discretionary Accrual, Jones Model, Palestine, Earnings Quality

  JOURNAL NAME: Open Journal of Accounting, Vol.14 No.1, December 4, 2024

  ABSTRACT: The study examines the effect of adopting IFRS 15 (Revenue from Contracts with Customers) on the earnings quality of the Palestine Exchange (PEX) listed firms. Data for the study was collected using the financial statements of fifteen companies covering eight years (2014-2021). The study employs the Modified Jones Model—discretionary accruals to measure the earnings quality. The multiple regression results suggest that adopting IFRS 15 leads to lower earnings quality due to a significant positive relationship between implementing IFRS 15 and discretionary accruals. This study contributes to the literature on earnings quality. It is considered the first to investigate the impact of IFRS 15 on earnings quality using an analytical approach, particularly in Palestine and generally in developing countries.