The objective of this study is to measure the impact of the implementation of IFRS 15 "Revenue from Contracts with Customers" on the quality of accounting earnings. To achieve this objective, the agency theory is used to derive research hypotheses and identify the effects of implementing of IFRS 15 on value relevance of earning, and discretionary accruals as proxies of earning quality. This research uses a quantitative research approach. The research sample included 108 firms with (216) annual

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... eports over a two-year period (2017 and 2018). The empirical evidence reported in this study can be grouped into two main results. Firstly, there is a non-significant impact of the implementation of IFRS 15 on discretionary accruals. Secondly, there is a significant impact of the implementation of IFRS 15 on value relevance of earning. Finally, the findings provide evidence that implementation of IFRS 15 lead to increase Value relevance of accounting earnings. As the profits disclosed in the financial statements of the companies listed in the Saudi stock market, after applying the International Financial Report Standard No. (15), became more informative for investors and other interested parties, regardless of the nature of the economic sector to which these companies belong.