Financial Analysis Of Small, Medium And Large-Scale Companies With The Moora Method

Yıl 2022, Cilt: 37 Sayı: 2, 368 - 386, 05.06.2022

Hakan Altın

https://doi.org/10.24988/ije.877270

Cited By: 3

Öz

The aim of the study is to analyze the financial performances of small, medium and large-scale companies operating in various sectors with the MOORA method. The MOORA method provides reliable information with the characteristics of efficiency in determining the financial performance of the company. According to the MOORA method, large-scale and medium-scale companies are in the top three rankings. This is a sign that large and medium-scale companies operate more effectively than small companies. Large and medium-scale companies approach their real market values more than small-scale companies. This shows that investors have more information about the company

Anahtar Kelimeler

Multi Criteria Decision Making, MOORA Method, Small, Medium and Large-Scale Companies, Financial Analysis, Efficient Market Hypothesis

MOORA Yöntemiyle Küçük, Orta Ve Büyük Ölçekli Şirketlerin Finansal Analizi

Öz

Çalışmanın amacı çeşitli sektörlerde faaliyet gösteren küçük, orta ve büyük ölçekli şirketlerin finansal performanslarının MOORA yöntemiyle analizidir. MOORA yöntemi şirketin finansal performansının belirlenmesi konusunda etkinlik özelliğine sahip güvenilir bilgiler sağlar. MOORA yöntemine göre, en iyi performans gösteren ilk üç sıralamasında büyük ölçekli ve orta ölçekli şirketler yer almaktadır. Bu durum, büyük ve orta ölçekli şirketlerin küçük şirketlere göre daha etkin çalıştığını gösteren bir işarettir. Büyük ve orta ölçekli şirketler küçük ölçekli şirketlere göre gerçek piyasa değerlerine daha fazla yaklaşmaktadırlar. Bu durum, yatırımcıların şirket hakkında daha fazla bilgiye sahip olduğunu gösterir.
Abstract
The aim of the study is to analyze the financial performances of small, medium and large companies operating in various sectors using the MOORA method. Financial analysis provides important information about the company's liquidity, long-term solvency and determination of its healthy financial structure. In this framework, financial analysis is the evaluation of the data produced by the accounting information system. As a result of the evaluation, the decision-making process starts by the company and its stakeholders. The objectivity and correctness of the decision positively affect the performance of the company. The MOORA method is recommended for analyzing the financial performance of companies. According to the results, it is seen that large and medium sized companies have better performance. When this situation is associated with the efficient market hypothesis, it shows that large and medium-sized companies operate more effectively than small companies.

Anahtar Kelimeler

Çok Kriterli Karar Verme, MOORA Yöntemi, Küçük, Orta ve Büyük Ölçekli Şirketler, Finansal Analiz, Etkin Piyasa Hipotezi

Kaynakça

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