Does IFRS convergence affect earnings quality and market volatility?

In 2006, Egypt issued new standards to be in line with the International Financial Reporting Standards (IFRS). The Egyptian Accounting (EAS) were created intention of making financial statements more comparable and transparent, they replaced country’s previous 1997 2002 standards. This study aims investigate how these modifications EAS affect market volatility (MV) earnings quality (EQ) such a developing country. Using data from 184 observations 46 non-financial listed firms for period 2013 2018, our results show that IFRS convergence has no effect on EQ (Mahmoud, 2018; Osinubi, 2020). Earnings is also found inversely related MV (Hung & Van, 2020; Wongchoti, Tian, Hao, Ding, Zhou, 2021), significant positive impact MV. confirm change after EAS. These findings can guide standard setters regulators applying high-quality not solely sufficient provide accurate information other factors, as legal enforcement, organization performance, increasing cost compliance, are needed alongside post-IFRS convergence.