Investigating the impact of accounting records on the financial performance of petrochemical companies (a case study of petrochemical companies supplying in the commodity exchange)

Accounting records can directly and indirectly affect the company's performance. The purpose of this research is to investigate the impact of accounting records on the financial performance of petrochemical companies. The statistical population available in this research includes all the documents of steel companies supplying in the commodity exchange. Sampling is a random method, and the combined data regression model is used to test the hypotheses. The results of the research show: the complexity of accounting information has a significant impact on the financial performance of petrochemical companies, financial constraints have a significant impact on the financial performance of petrochemical companies, the financial ratios of companies have a significant impact on the financial performance of petrochemical companies.