DESALEGN SHIKUR2023-11-102023-11-102021-06data have been used for the study from selected 12 banks. Primary data were collected through pre designed questioners whereas secondary data were collected from different banks annual reports, scientific papers and proceedings. The dependent variable for this stud was quality of financial reports commercial bank of Ethiopia while Timeliness factors, Comparability, faith representation, understandability factors, verifiability, Information RelevanceenIFRS,Implementation,Relevance of Information;comperablity,comperablity,Commercial Banks,EthiopiaThesis