Saber Mollaalizadeh Zavardehi - Assistant Professor, Industrial Management Department, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran,
Mojtaba Shiarbahadori - Ph.D. Candidate, Industrial Management Department, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran,
Ali Mahmoodirad - Assistant Professor, Department of Applied Mathematics, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran, email: ali.mahmoodirad@iauctb.ac.ir

Financial performance evaluation emerged as the great academia and business concern in the competitive world, today. In order to clarify the progress status and improvement trend of finance, it is of supreme significance to appoint a professional financial performance evaluation study for supportable progress of enterprises. This research focused on the seven important factors which represented principal effects on the financial performance of the Persian Gulf petrochemical companies. In order to achieve the research objectives, experts and engineers of ۱۲ companies in the Persian Gulf petrochemical industry have been surveyed by sampling method, in which ۱۸۰ questionnaires have been completed and the basis of the work has been used. By the confirmatory factor analysis (CFA) divergent validity of all desired factors as well as correspondent of the questionnaire were approved. To meet the research goals, non-parametric analysis demonstrated the main hypothesis of the study regarding the effectiveness of all under investigation parameters. By the Friedman ranking test, the internal processes and external environment of the organization provided the highest and the lowest rank of impact on the financial performance of the Petrochemical companies under review, respectively

CFA (confirmatory factor analysis), Friedman Test, Financial Performance Evaluation, petrochemical companies, PLS