Objective: This research aims to study the effect of applying the International Financial Reporting Standard (IFRS 9) on (Earnings and operating cash flow volatility, information overload, and market value) in commercial banks listed on the Egyptian Stock Exchange. Research methodology: To achieve the aim of the research, the researcher used the study design pre- and post-measurement of the event (the mandatory application of the International Financial Reporting Standard (IFRS 9)). The sample consists of (10) commercial banks listed on the Egyptian Stock Exchange in the period (2016-2021). The statistical (T-Test) test for Paired samples is used for testing the research hypotheses. Research Results: The results of the study indicated that the mandatory application of the International Financial Reporting Standard (IFRS 9) does not affect the Earnings and operating cash flow volatility in Egyptian commercial banks, while it has a positive effect on information overload and market value for Egyptian commercial banks. Originality / Value: To the best of the researcher's knowledge, there are relatively few numbers of researches that test the effect of applying the International Financial Reporting Standard (IFRS 9) on the Egyptian banking sector, so this research contributes to this by providing a deeper understanding of the impact of the transition to the mandatory application of the (IFRS 9) standard on banking sector functions. Keywords: (IFRS 9), Earnings volatility, information overload, market value.