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E-ISSN : 2249 - 4642 | P-ISSN: 2454 - 4671



The Impact of Adoption of IFRS 9 on the Value Relevance of Accounting Information for the Companies Listed in ISX

Saeb Salim Mohammed, Prof Dr Bushra Najem Aubdullah Al-Mashhadani

Volume: 11 Issue: 3 2021


This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

DOI: http://doi.org/10.37648/ijrssh.v11i03.024

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