The impact of accounting information on the performance financial of companies in the competitive environment

Abstract

Abstract:The importance of this study in its analytical study on the effect of accounting information on the financial performance of companies in the competitive environment and determine the accuracy and validity of accounting information that are needs by companies of financial information and non-financial, and embodied practical case in private companies in the province of Basrah , and represented by commercial companies, construction, and service . Data Collected are related by study variables which included 110 questionnaires, answered them by corporate managers and financial managers and accountants . the study are included two hypotheses have been testing through the Pearson correlation coefficient and which was used to measure the degree of moral relationship between dependent variable and independent variables Also are used multiple regression coefficients R -square correlation, analysis of variance using ANOVA and regression analysis. Findings of the study have found a significant relationship between the impact of accounting information with both the competitive environment and the financial performance of the companies.