Given the role and importance of competitiveness indicators for businesses’ performance and profitability, the question arises why no research has been undertaken internationally in this regard. Therefore, the main purpose of the present study is to investigate the impact of competitiveness index on the financial performance of top companies in the world using performance theory and to evaluate the validity of Global Competitiveness Index data. For this purpose, 176 top companies in the world from 2013 to 2018 that were profitable among the top 200 companies each year were selected as the statistical population. World Bank annual reports, Global Competitiveness Index, and Fortune site were used to collect the data. Also, the data analysis was done according to the panel data method using Eviews10 software. The results show that in general, there is a positive relationship between competitiveness index and financial performance of top companies in the world. On the other hand, the per capita income of the countries in which the top companies belonged was considered a control variable and the results show that the per capita income has a positive and significant relationship with the financial performance of the top companies in the world.

鉴于竞争力指标对企业绩效和盈利能力的作用和重要性，人们提出了一个问题，为什么没有在这方面进行国际研究。因此，本研究的主要目的是运用绩效理论研究竞争力指数对全球顶尖公司财务业绩的影响，并评估全球竞争力指数数据的有效性。为此，从统计数字中选择了2013年至2018年全球每年排名前200位的公司中获利的176家排名靠前的公司。使用世界银行的年度报告，全球竞争力指数和财富网站来收集数据。另外，使用Eviews10软件根据面板数据方法进行数据分析。结果表明，总体而言，竞争指数与全球顶尖公司的财务绩效之间存在正相关关系。另一方面，顶级公司所属国家的人均收入被认为是一个控制变量，结果表明，人均收入与世界顶级公司的财务业绩具有正向和显着的关系。