مدى قدرة النسب المالية على تحسين نوعية معلومات القوائم المالية للشركات : دراسة حالة-شركة الاتصالات السعودية

Abstract EN

This study aimed to measure the ability of financial ratios to improve the quality of financial statements information to raise the level of evaluation of the performance of the Saudi Telecom Company (STC).

It also examined the effect of analysing the financial ratios and their outputs on the average closing price of the share as a major indicator of improving the quality of financial statements information for STC.

The analsis of data, using the SPSS program, showed no statistically significant effect of the financial ratios in determining the closing price of the stock in the market for STC.

The findings also revealed that the use of these ratios did not not lead to improving the quality of information for STC except for the fixed asset turnover ratio.