EVALUATION OF THE FINANCIAL PERFORMANCES OF COMPANIES INCLUDED IN BIST FINANCIAL LEASING AND FACTORING (XFINK) INDEX BY MCDM METHODS

Autor: Selahattin Bektaş
Jazyk: German<br />English<br />Turkish
Rok vydání: 2023
Předmět:
Zdroj: Trakya Üniversitesi Sosyal Bilimler Dergisi, Vol 25, Iss Special Issue, Pp 1-22 (2023)
Druh dokumentu: article
ISSN: 1305-7766
2587-2451
DOI: 10.26468/trakyasobed.1219829
Popis: The aim of this study is to evaluate the financial performance of the financial leasing and factoring companies in the BIST for the 2020-2021 period For this purpose, seven companies on the BIST were selected. Eight performance criteria have been determined to evaluate the performance of companies. Entropy, Grey-Entropy and Topsis Methods were used as methods in the study. The results are evaluated comparatively in the tables. According to the 2020 results of the entropy method, the most important criterion is equity, the second most important criterion is the profit for the period, and the third is the main operating income. According to the 2021 results of the entropy method, the most important criterion is equity, the second most important criterion is main operating income, and the third is debts from leasing transactions. According to the 2020 results of the Grey-Entropy method, the most important criterion is equity, the second most important criterion is profit for the period, and the third is operating income. According to the 2021 results of the Grey-Entropy method, the most important criterion is equity, the second most important criterion is main operating income, and the third is the profit for the period. According to the results obtained from the Topsis method, the best performing company in the years 2020-2021 is Credit West Factoring, the second is Garanti Factoring and the third is National factoring.
Databáze: Directory of Open Access Journals