Abstract: The study aims to measuring the predictive ability of accounting information using the application of international financial reporting standards in a sample of companies. A group of companies listed in the Iraqi Stock Exchange were selected and divided into two groups. The first one included commercial banks that applied the accounting standards. They have accounting programs and apply electronic systems In the completion of its research, the second group have electronic accounting software and use electronic systems in a limited manner in the completion of its research but did not apply international financial reporting standards, Kida Model has been used to measure the predictive capacity of accounting information and measuring the performance of all companies. The research found that whether companies applied information technology or IFRSs, there are other factors that affect the performance of research sample companies: The low liquidity index of the companie’s research sample as a result of decrease in operating income. The decline in the market value of property rights which are affected by some factors, including economic factors which was the austerity in 2016 for these sample of the research, political and security factors which was a presence in three provinces of Iraq which makes current and prospective investors refrain from buying interest in the companies sample search. The decline in operating profits due to the decrease in sales revenues of the two companies which was caused by the lack of government support for national products and the presence of competing products in the market at the lowest price and in large quantities. The decrease in the cash assets of the companies in the research sample and directing them towards long-term investments while their short-term liabilities are high. This leads to a lot of commitments on the company that have not been paid on due dates, leading to mistrust between the company and the parties that deal with it.