The Impact of Accounting Information Quality on Financial Performance: A Field Study on Commercial Banks in Tripoli

Mr. Mohamed Juma Nasr

This study aimed to analyze the impact between the quality of accounting information and financial performance for a group of commercial banks in the city of Tripoli. The study focused on the level of accounting information quality as the independent variable and financial performance as the dependent variable. The study sample was a simple random sample with a target size of 120 individuals, using a questionnaire as the main data collection tool, and 116 valid questionnaires were analyzed using SPSS. The study adopted a descriptive analytical approach. The results revealed a statistically significant impact of accounting information quality across its dimensions (relevance, reliability, comparability, and understandability) on financial performance. The study recommended organizing training programs to help employees deliver high-quality information to enhance financial performance.

Accounting Information Quality, Financial Performance, Commercial Banks, Tripoli City, Relevance, Reliability.