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

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.