Measuring the efficiency of financial and non-financial information using value-added and return on investment

Authors

  • Sikna Swadi Wadi Department of Accounting - Babylon Technical Institute - Al-Furat Al-Awsat Technical University
  • Murtadha Mohammed Shan Department of Accounting - Babylon Technical Institute - Al-Furat Al-Awsat Technical University
  • Layth Ali Hammadi Al-Tameemi

DOI:

https://doi.org/10.31150/ajebm.v5i1.790

Keywords:

Financial information, non-financial information, Value added, return on capital

Abstract

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.

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References

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Published

2022-01-27

How to Cite

Sikna Swadi Wadi, Murtadha Mohammed Shan, & Layth Ali Hammadi Al-Tameemi. (2022). Measuring the efficiency of financial and non-financial information using value-added and return on investment. American Journal of Economics and Business Management, 5(1), 195–204. https://doi.org/10.31150/ajebm.v5i1.790