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This research aims to find out the extent to which companies adhere to international accounting standards and the effect of adherence to international accounting standards the efficiency of the financial market, the most important conclusion of the research mechanism is that the preparation of the financial statements of the insurance company is greatly affected by the economic and legal environment surrounding it as a part of society and affects the competitive environment of the company the researchers recommend the necessity for insurance companies to adhere to international accounting standards and strive to keep pace with developments and adopt innovative and creative solutions

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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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This research aims to identify financial default, its causes, and ways to control it, and to show evaluating the financial performance of banks, as most banks suffer from the problem of the inability to fulfill the obligations they owe as a result of the management’s misbehavior resulting from its opportunistic behavior, as the research sample bank is facing The risk of bankruptcy and the financial default has become evident in the clear decrease in the cash flow. Financial default has become a risk facing the bank’s management with the weakness of the measures taken, as the list of cash flow and knowledge of non-performing loans is especially important as it is very useful in assessing the availability of financial liquidity in the economic unit. The non-performing loans are caused by several reasons that are due to inefficient management by deciding to grant credit to customers without the presence of a sufficient scientific and objective study of the credit applicant, which results in the emergence of defaulting customers.

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