The Relationship Between Qualitative Characteristics of Accounting Information and Firm Performance: A Case of Kurdistan Oil Companies
Abstract
Student Name: Gara Khalil Mahr
Businesses nowadays work and participate in accounting information. Accounting information has developed into a critical resource for the majority of companies, economies, and nations because of the way accounting information can make decisions for organizations. Besides, the most significant objective of this thesis is to investigate the relationship between qualitative characteristics of accounting information and firm performance in a special place, which is the Kurdistan oil companies. The research design of the study was connected to primary data as quantitative because the study used a questionnaire research method. As well as, data are achieved from managers, accountants and auditors that have relevant knowledge on questionnaire to ensure the relationship between qualitative characteristics of accounting information and firm performance in the Kurdistan oil companies. Moreover, the sample size equals (90) respondents out of 100 respondents. The study analyzed primary data with SPSS version 26. The package investigates independent variables “qualitative characteristics of accounting information” with dependent variables “firm performance” via the Pearson correlation approach. As an outcome of the data examination revealed, the qualitative characteristics of accounting information have a significant relationship with firm performance.
