The Impact of IFRS 17 on the Development of Accounting Measurement and Disclosure, in Addition to Improving the Quality of Financial Reports, Considering Compliance with the Requirements of IFRS 4—Jordanian Insurance Companies-Field Study
Round 1
Reviewer 1 Report
The paper aims a very relevant industry and the context of the research is presented.
The number of objectives (five) make it very hard for it to keep focus on a specific issue. This lack of focus generates several limitations.
The structure of the paper isn´t logic and it does not provite a clear sequence of contents.
The theoretical Framework and Previous Studies do not provide a deep approach regarding any specific focus.
Information regarding the methodology is superficial and the text does not provide enough details about the main operational aspects of the research carried out.
The results are presented in tables, but there is very little analysis regarding them. Besides, the number of objectives and the lack of information regarding the methodology make it very difficult to understand both findings and recomendations properly.
Author Response
Dear sir
I have made all required modifications
Author Response File: 
Author Response.doc
Reviewer 2 Report
It is necessary to more clearly describe the purpose of the contribution as well as the methods and outputs used. The author uses very long sentences, which the reader gets lost here and there.
Author Response
Dear sir
I have made all required modifications
Best Regards
Author Response File: Author Response.doc
Reviewer 3 Report
The paper lacks a proper research design, from its aim to methods, data and conclusions.
First, the research problem is unclear or inadequate for an academic journal. Too many objectives obscure the design. The authors made an attempt to, i.a:
"establishes clear and consistent rules for the recognition, measurement, disclosure and presentation of insurance contracts that fall within the scope of the standard"
- which is a task for accounting regulation bodies, not an academic paper.
Authors declares: "
the application of IFRS 17, as an alternative to IFRS 4, is necessary because of its positive impact on the financial statements and key performance indicators of insurance companies. "
- though it seems it is the aim of the paper; maybe it is a hypotheis?.
Secondly, the structure needs many, many changes, e.g.: why is the empirical part in a section entitled: "Theoretical Framework and Previous Studies "?
The chapter 'Theoretical Framework and Previous Studies ' lacks relevant theory and references to the most cited accounting journals (most citations are to Arabic journals, which may be fine, but needs to be balanced with citations from other sources).
Finally, the main issue is whether the views of respondents can really provide evidence of the positive impact of IFRS 17 on the quality of financial statements. Users of financial statements are underrepresented and preparers of financial statements are not the best group to assess such a problem.
Author Response
Dear sir
I have made all required modifications
Best Regards
Author Response File: Author Response.doc
Round 2
Reviewer 1 Report
Some extra work regarding the corrections pointed out in the first round still needs do be carried out.
Author Response
Dear sir
I am doing all comments
waiting your acceptance
Best Regards
Author Response File: 
Author Response.pdf
