How to cite this paper
Dahiyat, A & Owais, W. (2021). The expected impact of applying IFRS (17) insurance contracts on the quality of financial reports.Accounting, 7(3), 581-590.
Refrences
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Al zobi, M.B., & Talafha, A. (2012). Statistical System SPSS understanding and analysis the statistical data, (3rd) Edition, Amman, Dar Wael for Publishing.
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Clark, D., Kent, J., & Morgan, Ed. (2020). Impact of IFRS 17 on Insurance Product Pricing and Design, Milliman Report, Milliman Inc., available at: https://us.milliman.com/en/insight/impact-of-ifrs-17-on-insurance-product-pricing-and-design.
Dufrasne, L. " IFRS 17: a comparison with IFRS 4 and an analysis of the impact of its application.
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IFRS Foundation, IFRS 17, Available at: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/ access date: 3/4/2020.
Leech, N. L., Barrett, K. C., & Morgan, G. A. (2014). IBM SPSS for intermediate statistics: Use and interpretation. Routledge.
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Mahmoud, B. I., & Al Shammari, S. K. (2020). Requirements for the Application of IFRS 17 in the Iraqi Environment. journal of Economics And Administrative Sciences, 26(119).
Mignolet, F. (2017). A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies, thesis for school of management of the ULg.
Musa, A. (2019). the role of IFRS on financial reporting quality and global convergence: a conceptual review.”, International Business and Accounting Research Journal, 3(1), 67-76.
Osasere, A. O., & Ilaboya, O. J. (2018). IFRS adoption and financial reporting quality: LASB qualitative characteristics approach. Accounting and Taxation Review, 2(3), 30-47.
Peña, H. F. P., & Franco, J. B. (2017), Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective. Intangible Capital, 13(4), 850-878.
Price Water House Coopers-PWC, (2019). New Measures, New Perspective, The Impact of IFRS 17 on Insurance Performance and Reporting”, available at: https://www.pwc.co.uk/audit-assurance/assets/pdf/impact-of-ifrs-17-on-insurance-performance-reporting.pdf, access date 22/5/2020.
Salah, W., & Abdel-Salam, A. (2019). The effects of international financial reporting standards on financial reporting quality. Athens Journal of Business & Economics, 5(3), 221-242.
Sekaran, U., & Bougie, R. (2012). Research Methods for Business: A Skill Building Approach. 7th ed., NY: John Wiley & Sons Inc, New York.
Sotona, P. (2018). MORTALITY RISK ASSESSMENT UNDER IFRS 17. 21th International Scientific Conference AMSE: Applications of Mathematics and Statistics in Economics, Czech Republic, Available at: http://www.amse-conference.eu/old/2018/wp-content/uploads/2018/10/Sotona.pdf, access date: 12/6/2020
Subedi, P. B. (2016). Using likert type data in social science research: Confusion, issues and challenges. International Journal of Contemporary Applied Sciences, 3(2), 36-49.
Swiss Re (2018). The Impact of IFRS 17 An Outside View, available at: https://www.swissre.com/dam/jcr:7ba0ed33-95d4-436e-9872-32d10bd5a888/Asia+CFO+Leadership+Forum+-+IFRS+17+-+Impact+of+IFRS+17.pdf, access date 1/5/2020.
Yanik, S., & Ece, B. A. S. (2017). Evaluation of IFRS 17 insurance contracts standards for insurance companies. Press Academia Procedia, 6(1), 48-50.
Yurisandi, T., & Puspitasari, E., (2015), Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement. Procedia-Social and Behavioral Sciences, 211, 644-652.
Suwaidan, M. S., Qaqish, M. H., Bataineh, H. T., & Hammad, L. J., (2018). The relevance of applying IFRS for SMEs in Jordan: An explanatory study from the Jordanian auditors' viewpoint, Jordan. Journal of Business Administration, Jordan University, 14(2), 239-260.
Al-Najjar, F.J., Al – Najjar, N.J., and Al – Zuobi, M.R., (2020), Scientific Research Methods: Applied Perspective, (5th) Edition, Amman, Dar Al-Hamed for Publishing & Distribution.
Al zobi, M.B., & Talafha, A. (2012). Statistical System SPSS understanding and analysis the statistical data, (3rd) Edition, Amman, Dar Wael for Publishing.
AON Plc, (2020), The Impact of IFRS 17 on Key Performance Indicators, available at: http://thoughtleadership.aonbenfield.com/Documents/20200218_ifrs_17_kpis.pdf, access date: 22/5/2020.
Clark, D., Kent, J., & Morgan, Ed. (2020). Impact of IFRS 17 on Insurance Product Pricing and Design, Milliman Report, Milliman Inc., available at: https://us.milliman.com/en/insight/impact-of-ifrs-17-on-insurance-product-pricing-and-design.
Dufrasne, L. " IFRS 17: a comparison with IFRS 4 and an analysis of the impact of its application.
Field, A. (2017). Discovering statistics using IBM SPSS statistics: North American edition. sage.
IFRS Foundation, IFRS 17, Available at: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/ access date: 3/4/2020.
Leech, N. L., Barrett, K. C., & Morgan, G. A. (2014). IBM SPSS for intermediate statistics: Use and interpretation. Routledge.
Longoni, P. (2019). IFRS 17 Insurance Contracts and Firm Value. Available at SSRN 3589560.
Mahmoud, B. I., & Al Shammari, S. K. (2020). Requirements for the Application of IFRS 17 in the Iraqi Environment. journal of Economics And Administrative Sciences, 26(119).
Mignolet, F. (2017). A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies, thesis for school of management of the ULg.
Musa, A. (2019). the role of IFRS on financial reporting quality and global convergence: a conceptual review.”, International Business and Accounting Research Journal, 3(1), 67-76.
Osasere, A. O., & Ilaboya, O. J. (2018). IFRS adoption and financial reporting quality: LASB qualitative characteristics approach. Accounting and Taxation Review, 2(3), 30-47.
Peña, H. F. P., & Franco, J. B. (2017), Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective. Intangible Capital, 13(4), 850-878.
Price Water House Coopers-PWC, (2019). New Measures, New Perspective, The Impact of IFRS 17 on Insurance Performance and Reporting”, available at: https://www.pwc.co.uk/audit-assurance/assets/pdf/impact-of-ifrs-17-on-insurance-performance-reporting.pdf, access date 22/5/2020.
Salah, W., & Abdel-Salam, A. (2019). The effects of international financial reporting standards on financial reporting quality. Athens Journal of Business & Economics, 5(3), 221-242.
Sekaran, U., & Bougie, R. (2012). Research Methods for Business: A Skill Building Approach. 7th ed., NY: John Wiley & Sons Inc, New York.
Sotona, P. (2018). MORTALITY RISK ASSESSMENT UNDER IFRS 17. 21th International Scientific Conference AMSE: Applications of Mathematics and Statistics in Economics, Czech Republic, Available at: http://www.amse-conference.eu/old/2018/wp-content/uploads/2018/10/Sotona.pdf, access date: 12/6/2020
Subedi, P. B. (2016). Using likert type data in social science research: Confusion, issues and challenges. International Journal of Contemporary Applied Sciences, 3(2), 36-49.
Swiss Re (2018). The Impact of IFRS 17 An Outside View, available at: https://www.swissre.com/dam/jcr:7ba0ed33-95d4-436e-9872-32d10bd5a888/Asia+CFO+Leadership+Forum+-+IFRS+17+-+Impact+of+IFRS+17.pdf, access date 1/5/2020.
Yanik, S., & Ece, B. A. S. (2017). Evaluation of IFRS 17 insurance contracts standards for insurance companies. Press Academia Procedia, 6(1), 48-50.
Yurisandi, T., & Puspitasari, E., (2015), Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement. Procedia-Social and Behavioral Sciences, 211, 644-652.
Suwaidan, M. S., Qaqish, M. H., Bataineh, H. T., & Hammad, L. J., (2018). The relevance of applying IFRS for SMEs in Jordan: An explanatory study from the Jordanian auditors' viewpoint, Jordan. Journal of Business Administration, Jordan University, 14(2), 239-260.