Finansal tabloların finansal inceleme sonuçları üzerindeki etkisi. Finansal durum tablosu mu gelir tablosu mu?

Yıl 2023, Cilt: 9 Sayı: 1, 80 - 96, 27.02.2023

M. Esra Atukalp

https://doi.org/10.30855/gjeb.2023.9.1.006

Öz

Bu çalışma kalkınma ve yatırım bankalarında finansal durum tablosu ve gelir tablosu verilerinin çok kriterli karar verme tekniklerinde kriter olarak belirlenmesi durumunda, değerlendirme sonuçlarının, kriterlerin belirlendiği finansal tablolardaki değişikliklerden etkilenip etkilenmediğini test etmektedir. Bu kapsamda Türk bankacılık sektöründe faaliyet gösteren kalkınma ve yatırım bankaları 2015-2020 dönemi için ele alınmıştır. Finansal durum tablosu ve gelir tablosu verileri ayrıştırılarak incelendiğinde sonuca etki etme olasılığı göz önünde bulundurulmalıdır. Bu amaca uygun olarak kriter ağırlıklandırma için Entropi yöntemi, performans değerlendirmesi için Topsis yöntemi, kriterlerin seçiminde finansal tabloların performans üzerindeki etkisini ve her bir finansal tablo ayrı ayrı ele alındığında bankanın performans sıralaması arasındaki ilişkiyi belirlemek için Spearman sıra korelasyon katsayısı kullanılmıştır. Analiz sonuçlarına göre kalkınma ve yatırım bankalarının finansal değerlendirmelerinde finansal durum tablosu veya gelir tablosu dikkate alındığında yüksek düzeyde ilişkili, benzer sonuçlar ortaya çıkmaktadır. Bu finansal tablolardan biri diğerine göre (olumlu veya olumsuz) farklı sonuçlar vermemektedir.

Anahtar Kelimeler

Finansal durum tablosu, gelir tablosu, mukayese, kalkınma ve yatırım bankası, çok kriterli karar verme.

The effect of financial statements on financial review results. Statement of financial position or income statement?

Öz

This study tests whether the evaluation results are affected by the changes in the financial statements in which the criteria are determined, in the case that the statement of financial position and income statement data in development and investment banks are determined as criteria in multi-criteria decision-making techniques. In this context, development and investment banks operating in the Turkish banking sector have been discussed for the period of 2015-2020. The possibility of affecting the result should be considered, when the statement of financial position and the income statement data are analysed separately. In accordance with this purpose, for criterion weighting Entropy method, for performance evaluation Topsis method and to determine the effect of financial statements on performance in the selection of criteria and the relationship between the bank's performance ranking considering each financial statement separately Spearman rank correlation coefficient have been used. According to the analysis results, when the statement of financial position or the income statement is taken into account, similar highly correlated results emerge in the financial evaluations of development and investment banks. None of these financial statements gives different results (positive or negative) than the other.

Anahtar Kelimeler

Statement of financial position, income statement, comparison, development and investment bank, multi-criteria decision making

Kaynakça

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