Abstract
The purpose of this research is to demonstrate the impact of non-financial disclosure on financial performance represented by the market value of a sample of companies listed in the Iraqi Stock Exchange for the period (2014-2017), the statistical program R was used to analyze and test the hypothesis of research, as well as testing (F), (t), (r) and (R2), the research reached several conclusions, the most important of which was the significant effect of nonfinancial disclosure on financial performance represented by the market value of shares of the insurance sector companies, while there is no impact for banking sector companies, the research also concluded a set of recommendations, most notably the need to educate investors in the Iraqi Stock Exchange the importance of nonfinancial information disclosed when making their an investment decisions, as it provides information working to reduce the uncertainty and increase their confidence in the company.
