Measuring the efficiency of financial and non-financial information using value-added and return on investment
DOI:
https://doi.org/10.31150/ajebm.v5i1.790Keywords:
Financial information, non-financial information, Value added, return on capitalAbstract
This research aims to know the financial and non-financial data and to identify the role of non-financial data in the success of managers in the decision-making process, The most important conclusion that the research reached is that the economic value is a performance and a criterion for evaluating performance because it combines the points of compatibility and convergence between economic profit and accounting profit, the research recommended the necessity of using the economic value-added criterion in evaluating financial performance, as it is an important criterion for linking strengths and weaknesses and diagnosing obstacles, weaknesses, and strengths.
Downloads
References
Mutee', Yasser Sadiq, "Accounting Information Systems", Arab Publishing Society Library, first edition, Amman, Jordan, 2007.
Sabsby, Mustafa Youssef, “The Role of Future Financial Information for Companies in Decision Making”, Master’s Thesis, Aleppo University, 2011
Abdel-Qader, Dalia El-Sayed Abdel-Halim, “The Impact of Disclosure of Other Information Accompanying the Financial Statements on the Quality of Financial Reports”, First Scientific Conference, Faculty of Commerce, Alexandria University, 2017.
Mohamed El-Sayed, Mohamed Fawzy, "The impact of the level of disclosure of non-financial information on the value of the bank - an applied study on banks listed on the Egyptian Stock Exchange", Alexandria Journal for Accounting Research, Volume 4, Issue 2, 2020.
Tohme, Basem Alwan, "Disclosure of Information in the Stock Market", Resala Al-Huqooq Journal, Volume 5, Issue 1, 2013.
Kazem, Nibras Jassem, "Variation of return on investment as a function of market share difference", Journal of Accounting and Financial Studies, Volume 10, Issue 32, 2015
Al-Subaie, Badah Mohsen, "The Relationship Between Financial Leverage and Return on Investment in Kuwaiti Public Shareholding Companies", Master's Thesis, Middle East University, 2012
Al-Subaihi, Nouri Mahmoud Ahmed, and Abdel-Kazim, Muhammad Radi, "Evaluating the performance of banks using the return on investment indicator", Al-Mamoun College Journal, No. 34, 2019.
Nima, Ahlam Hamid, and Al-Zwaini, Ibtisam Sahib, “The Effectiveness of a Suggested E-Learning Program According to the Added Value to Assess the Achievement Capabilities of Students of Colleges of Education”, Journal of the College of Education, Wasit University, No. 43, 2021
Al-Saadi, Hakim Hammoud Falih, “Enhancing the financial reporting of companies using the economic added value”, Journal of the University of Baghdad College of Economic Sciences, No. 43, 2015
Jabr, Shatha Abdul-Hussain, and Al-Baydani, Raja Majid Hassan, “Assessment of financial performance using the added economic value and its impact on stock prices”, Journal of Administration and Economics, Volume 37, Issue 100, 2014
Binh, T., 2012. "Voluntary Disclosure Information in the Annual Reports of Non-Financial Listed Companies": The Case of Vietnam. Journal of Applied Economics and Business Research.
Kurinyepa, E. (2017). "The Impact of Wide Social Media Dissemination of Disclosures on Information Asymmetry": A New Zealand Context (Doctoral dissertation, Auckland University of Technology)
Armitage, S, Claire M, 2008, "Corporate disclosure, cost of capital and reputation: Evidence from finance directors", The British Accounting Review.
Raman , D.v mark value Added and Economic value Added : some Empirical Evidences , social science Research Net Work . www, ssrn.com(2005)
Burksaitiene, Daiva, " Measure of value creation: economic value added and net present value ”, Economics and Management, Vol(14), ISSN(1822-6515), 2009.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Sikna Swadi Wadi, Murtadha Mohammed Shan, Layth Ali Hammadi Al-Tameemi
This work is licensed under a Creative Commons Attribution 4.0 International License.