تفاصيل الرسالة العلمية

This study aimed to identify the impact of ratios and indicators of financial analysis on financial and accounting performance in communications companies and information technology in Kuwait state, ( Zain , Viva , Aorado ), while the study sample consists The sample of the study has been the adopted of these companies. According to financial statements published in the Kuwait Stock Exchange during the period of the years (2010-2014 ). To achieve the objectives of study , the researcher used multiple regression analysis to measure the relationship between the use of ratios, indicators of financial analysis, accounting of performance in communication and information technology companies. The study found that there is a trace of ratios and indicators of financial analysis of (liquidity ratio and activity and the proportion of financial structure or leverage) on accounting performance in communication and information technology companies , it turns out that the financial analysis is an important tool to make different investment decisions , both in terms of funding internal and external or expansion of work and other decisions. According to our results this study present several recommendations such as, the use of the financial statements as a tool to build models to assess the accounting performance , and try to address weaknesses in order to maintain the rights of shareholders and those with interests