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

Authors : M Esra ATUKALP

Pages : 80-96

Doi:10.30855/gjeb.2023.9.1.006

View : 40 | Download : 14

Publication Date : 2023-02-27

Article Type : Research Paper

Abstract :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 insert ignore into journalissuearticles values(positive or negative); than the other.
Keywords : Finansal durum tablosu, gelir tablosu, mukayese, kalkınma ve yatırım bankası, çok kriterli karar verme

ORIGINAL ARTICLE URL