The purpose of this study is to determine the effect of accounting records on the financial efficiency of companies listed on the Tehran Stock Exchange. The research method used is a descriptive-analytical method, and historical research data was collected and classified by referring to the financial statements and reports of companies listed on the stock exchange. The panel data method was used to analyze statistical data; and in the analysis section, descriptive and inferential statistics and various relevant tests were performed, and data analysis was performed using Eviews version 13 software. To analyze the research hypotheses, the statistical population was selected from 1398 to 1404 for 6 years and included companies listed on the Tehran Stock Exchange, and the statistical sample was selected with a systematic elimination method and was 77 companies. The results of the analysis show that accounting records have a significant effect on the financial efficiency of companies listed on the Tehran Stock Exchange; Therefore, to improve the financial position of companies and increase profitability, attention should be paid to the activity ratio, financial leverage, asset turnover, and depreciation method.