Büyük ve Küçük Şirketlerin Finansal Performanslarındaki Farklılıklar: Borsa İstanbul’da İşlem Gören Konaklama Şirketlerinde Bir Araştırma

Yıl 2021, Cilt: 18 Sayı: 1, 85 - 104, 25.04.2021

Erdinç Karadeniz , Mehmet Beyazgül

https://doi.org/10.24010/soid.811170

Cited By: 1

Öz

Bu araştırmanın amacı, büyük ve küçük konaklama şirketlerinin finansal performansları arasındaki farklılıkları tespit etmektir. Bu amaçla 2012-2019 yılları arasında Borsa İstanbul’da işlem gören konaklama şirketleri, aktif toplamlarının ortanca değerine göre büyük ve küçük olarak ayrılmıştır. Daha sonra büyük ve küçük konaklama şirketlerinin likidite, finansal yapı, faaliyet, karlılık ve piyasa performans oranları hesaplanmış ve Mann Whitney U farklılık testi uygulanmıştır. Analiz sonucunda küçük şirketlerin likidite, finansal yapı, faaliyet, karlılık ve piyasa performansı açısından büyük şirketlere göre daha başarılı oldukları saptanmıştır. Ayrıca hesaplanan bütün oranlar açısından büyük ve küçük şirketler arasında istatistiksel olarak anlamlı bir fark bulunmuştur.

Anahtar Kelimeler

Şirket Büyüklüğü, Finansal Oranlar, Konaklama Şirketleri, Borsa İstanbul

Destekleyen Kurum

Mersin Üniversitesi Bilimsel Araştırma Projeleri Birimi

Proje Numarası

2017-2-TP3-2656

Teşekkür

Mersin Üniversitesi Bilimsel Araştırma Projeleri Birimi'ne teşekkür ederiz.

Differences in Financial Performance of Large and Small Companies: A Research on Lodging Companies Trading in Borsa İstanbul

Öz

The purpose of this research is to determine the differences between the financial performance of large and small lodging companies. For this purpose, lodging companies traded in Borsa Istanbul between the years 2012-2019 are classified into large and small based on the median value of their total assets. Later, liquidity, financial structure, activity, profitability and market performance ratios of large and small lodging companies were calculated and Mann Whitney U difference test was applied. As a result of the analysis, it has been determined that small companies are more successful than large companies in terms of liquidity, financial structure, activity, profitability and market performance. In addition, a statistically significant difference was found between large and small companies in terms of all calculated ratios.

Anahtar Kelimeler

Company Size,, Financial Ratios, Lodging Companies,, Borsa İstanbul.

Proje Numarası

2017-2-TP3-2656

Kaynakça

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