AbstractThis study aimed to examine the relationship between transparency and corporate financial performance. This study based on a sample of 25 corporations listed on Iraq stock exchange (ISX). Information related to research variables is for 2014-2017 (4-year period). To investigate the association between variables of this research, the transparency (ownership structure and stakeholder’s rights (OWSR), financial and nonfinancial information (FNF) and board of directors (BOD) dimensions) as independent variable and corporate financial performance based on accounting data, return on assets (ROA), return on equity (ROE) and return on investment (ROI) as dependent variable are considered. In this study, to analyze research data and the models estimation, the Ordinary Least Square (OLS) regression test was used. For this purpose, 80 items were analyzed in three indictors which are ownership structure and stakeholder’s rights, financial and non-financial information and board structure using.....