الفهرس 
: IntroductionOnly 14 pages are availabe for public view
 |  | from | 125 |  |  |
| | | from | 125 | | |
Abstract
Abstract
It is argued that International Financial Reporting Standards (IFRS) adoption contributes to reducing stock price volatility by improving the quality of reported earnings. Therefore, the study aims to investigate whether the adoption of International Financial Reporting Standards (IFRS) has a significant impact on earnings’ quality and how this impact affects stock price volatility by using data from 46 non-financial Egyptian corporations listed on the Egyptian stock exchange for the period 2013-2018.
This research employs panel model analysis to test the hypothesized relationships empirically. The results show that there is a significant negative relationship between IFRS and earnings’ quality, as well as the earnings’ quality inversely related to the volatility of stock prices. The study finds that the stock price volatility increases after the adoption of International Financial Reporting Standards (IFRS).
Key words: IFRS, Earnings’ quality, stock price volatility