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THE IMPACT OF ECONOMIC, POLITICAL FACTORS AND COVID-19 ON FINANCIAL PERFORMANCE OF TOURISM COMPANIES

Yıl 2022, Sayı: 29, 122 - 143, 28.02.2022

Öz

In the study, the financial performance of the companies was examined using the widely accepted ratios and data on this subject. In the study, the annual data of the companies listed in the Borsa Istanbul Tourism index for the years 2015-2020 were used. The study covers some economic and political cases and the time when the COVID-19 epidemic occurred and created the most devastating effect. Although the selected period was not sufficient to fully measure the impact of the epidemic, the initial impact on firms and the initial reactions in the markets were measured. Analysis was carried out using multi-criteria decision-making methods using ratios and data that indicate financial success and are widely used in the literature as criteria. The Entropy method, which is one of the objective weighting methods, was used to determine the criterion weights, and the COPRAS method was used to determine the most successful alternative. As a result of the study, it was found that firms were affected by the epidemic. It has been determined that the companies with the lowest current ratio heavily affected by the epidemic. It has been concluded that companies with sufficient working capital and dependent on strong holdings are less affected by the crisis than other companies.

Kaynakça

  • Abdel-Basset, M., Ding, W., Mohamed, R., & Metawa, N. (2020). An Integrated Plithogenic MCDM Approach for Financial Performance Evaluation of Manufacturing Industries. Risk Management, 192-218.
  • Agyabeng-Mensah, Y., Afum, E., & Ahenkorah, E. (2020). Exploring Financial Performance and Green Logistics Management practices: Examining the Mediating Influences of Market, Environmental and Social Performances. Journal of Cleaner Production, 1-13.
  • Alsaifi, K., Elnahass, M., & Salama, A. (2019). Carbon Disclosure and Financial Performance: UK Environmental Policy. Business Strategy and the Environment, 711-726.
  • Awaysheh, A., Heron, R. A., Perry, T., & Wilson, J. I. (2020). On the Relation Between Corporate Social Responsibility and Financial Performance. Strategic Management Journal, 965-987.
  • Ayçin, E., & Çakın, E. (2019). KOBİ’lerin Finansal Performansının MACBETH-COPRAS Bütünleşik Yaklaşımıyla Değerlendirilmesi. Journal of Yasar University, 251-265.
  • Bahar, O., & Çelik İlal, N. (2020). Coronavirüsün (Covid-19) turizm sektörü üzerindeki ekonomik etkileri. International Journal of Social Sciences and Education Research, 6(1), 125-139.
  • Balaguer, J., & Cantavella-Jorda, M. (2002). Tourism As A Long-Run Economic Growth Factor: The Spanish Case. Applied Economics, 7(34), 877-884.
  • Bayrakçı, E., & Aksoy, E. (2019). Bireysel Emeklilik Şirketlerinin Entropi Ağırlıklı ARAS ve COPRAS Yöntemleri ile Karşılaştırmalı Performans Değerlendirmesi. Business and Economics Research Journal, 415-433.
  • Bayrakçı, E., & Aksoy, E. (2019). Bireysel Emeklilik Şirketlerinin Entropi Ağırlıklı ARAS veCOPRAS Yöntemleri ile Karşılaştırmalı PerformansDeğerlendirmesi. Business and Economics Research Journal , 415-433.
  • Beh, L.-S., & Lin, W. L. (2021). Impact of COVID-19 on ASEAN Tourism Industry. Journal of Asian Public Policy, 1-21. Carrera, E. J., Brida, J. B., & Risso, W. A. (2008). Tourism’s Impact on Long-Run Mexican Economic Growth. Economics Bulletin, 21(3), 1-8.
  • Carter, D., Mazumder, S., Simkins, B., & Sisneros, E. (2021). The Stock Price Reaction of the COVID-19 Pandemic on the Airline,Hotel, and Tourism Industries. Finance Research Letters, 1-15.
  • Chatterjee, P., Athawale, V., & Chakraborty, S. (2011). Materials Selection Using Complex Proportional Assessment and Evaluation of Mixed Data Methods. Materials and Design, 851-860.
  • Das, M. C., Sarkar, B., & Ray, S. (2012). A framework to measure relative performance of Indian technical institutions using integrated fuzzy AHP and COPRAS methodology. Socio-Economic Planning Sciences(46), 230-241.
  • Dong, Y., Skowronski, K., Song, S., Venkataraman, S., & Zou, F. (2020). Supply Base Innovation and Firm Financial Performance. Journal of Operational Management, 768-796.
  • Dube, K., Nhamo, G., & Chikdozi, D. (2020). COVID-19 Cripples Global Restaurant and Hospitality Industry. Current Issues in Tourism, 1487-1490.
  • Fialova, V., & Vasenska, I. (2020). Implications of the COVID-19 Crisis for the Sharing Economy in Tourism: The Case of Airbnb in the Czech Republic. Ekonomicko-manazerske Spektrum, 78-89.
  • Franco, S., Caroli, M. G., Cappa, F., & Del Chiappa, G. (2020). Are You Good Enough? CSR, Quality Management and Corporate Financial Performance in the Hospitality Industry. International Journal of Hospitality Management, 1-12.
  • Gössling, S. (2020). Risks, Resilience and Pathways to Sustainable Aviation: A COVID-19 Perspective. Journal of Air Transport Management, 1-17.
  • Grech, V., Grech, P., & Fabri, S. (2020). A Risk Balancing Act – Tourism Competition Using Health Leverage in the COVID-19 Era. International Journal of Risk & Safety in Medicine, 121-130.
  • Hadiwardoyo, W. (2020). Kerugian ekonomi nasional akibat pandemi Covid-19. Baskara Journal of Business & Enterpreneurship, 2(2), 83-92.
  • Hanafiah, M. H., Balasingam, A. S., Nair, V., Jamaluddin, M. R., & Zahari, M. S. (2021). Implications of COVID-19 on Tourism Businesses in Malaysia: Evidence from a Preliminary Industry Survey. Asia-Pacific Journal of Innovation in Hospitality and Tourism, 81-94.
  • Kaklauskas, A., Zavadskas, E., Naimaviciene, J., Krutinis, M., Plakys, V., & Venskus, D. (2010). Model For A Complex Analysis Of Intelligent Built Environment. Automation in Construction, 326-340.
  • Karamoy, H., & Tulung, J. E. (2020). The Effect Of Financial Performance And Corporate Governance To Stock Price in Non-Bank Financial Industry. Corporate Ownership & Control, 7(2), 97-103.
  • Lİ, X., Wang, K., Liu, L., Xin, J., Yang, H., & Gao, C. (2011). Application of the Entropy Weight and TOPSIS Method in Safety Evaluation of Coal Mines. Procedia Engineering, 2085-2091.
  • Liew, V. K.-S. (2020). The Effect of Novel Coronavirus Pandemic on Tourism Share Prices. Journal of Tourism Future, 1-16.
  • Mwamwaja, E. E., & Mlozi, S. (2020). An Assessment of the Impact of COVID-19 Pandemic inthe Tourism Sector in Tanzania. International Tourism and Hospitality Journal, 1-15.
  • Neely, A., Gregory, M., & Platts, K. (1995). Performance Measurement System Design: A Literature Review And Research Agenda. International Journal of Operations & Production Management, 15(4), 80-116.
  • Ömürbek, N., & Balcı, F. (2017). Entropi Temelli Copras Yöntemi İle Avrupa Birliği Ülkeleri Ve Türkiye’nin Havayolu Taşımacılığının Değerlendirilmesi. Süleyman Demirel Üniversitesi Vizyoner Dergisi, 13-25.
  • Ömürbek, N., & Urmak Akçakaya, E. D. (2018). Forbes 2000 Yer Alan Havacılık Sektöründeki Şirketlerin Entropi, Maut, Copras, ve Saw Yöntemleri ile Analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi , 257-278.
  • Özdağaoğlu, A. (2013). ok Ölçütlü Karar Verme Modellerinde Normalizasyon Tekniklerinin Sonuçlara Etkisi: COPRAS Örneği . Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi , 229-255.
  • Pan, W.-T., Huang, Q.-Y., Yang, Z.-Y., Zhu, F.-Y., Pang, Y.-N., & Zhuang, M.-E. (2021). Determinants of Tourism StocksDuring the COVID-19: Evidence From the Deep Learning Models. Frontier in Public Health, 1-12.
  • Pekovic, S., & Vogt, S. (2021). The Fit Between Corporate Social Responsibility and Corporate Governance: the Impact on a Firm’s Financial Performance. Review of Managerial Science, 1095-1125.
  • Sansa, N. A. (2020). The Impact of the COVID - 19 on the Financial Markets: Evidence from China and USA. Electronic Research Journal of Social Sciences and Humanities, 2(2), 29-39.
  • Sarıçalı, G., & Kundakçı, N. (2016). AHP ve COPRAS Yöntemleri ile Otel Alternatiflerinin Değerlendirilmesi. International Review of Economics and Management, 4(1), 45-66.
  • Sarıçalı, G., & Kundakçı, N. (2016). AHP ve COPRAS Yöntemleri ile Otel Alternatiflerinin Değerlendirilmesi. International Review of Economics and Management, 45-66.
  • Seiler, A., Papanagnou, C., & Scarf, P. (2020). On the Relationship Between Financial Performance and Position of Businesses in Supply Chain Networks. International Journal of Production Economics, 1-14.
  • Şengel, Ü., & Erkan, M. K. (2021). Financial Policies of European Union Countries Regarding the Tourism Industry in COVID-19 Process. İşletme Araştırmaları Dergisi, 123-135.
  • Şenol, Z., & Ulutaş, A. (2018). Muhasebe Temelli Performans Ölçümleri ile Piyasa Temelli Performans Ölçümlerinin CRITIC ve ARAS Yöntemleriyle Değerlendirilmesi. Finans Politik & Ekonomik Yorumlar(641), 83-102. Topak, M. S., & Çanakçıoğlu, M. (2019). Banka Performansının Entropi Ve Copras Yöntemi İle Değerlendirilmesi: Türk Bankacılık Sektörü Üzerine Bir Araştırma. İSMMMO Mali Çözüm, 107-132.
  • Uygurtürk, H., & Soylu, N. (2016). Girişim Sermayesi Yatırım Ortaklıklarının Likidite Ve Karlılık Performanslarının COPRAS Yöntemi İle Analizi. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi , 637-650.
  • Wang, T.-C., & Lee, H.-D. (2009). Developing a fuzzy TOPSIS approach based on subjective weights and objective weights. Expert Systems with Applications, 8980-9885.
  • WTTC. (2021). Economic Impact Reports. 06 08, 2021 tarihinde World Travel&Tourism Council: https://wttc.org/Research/Economic-Impact#:~:text=The%20Travel%20%26%20Tourism%20sector%20suffered,the%20global%20economy%20in%202020. adresinden alındı
  • WTTC. (2021). TURKEY 2021 Annual Research: Key Highlights . Londra: WTTC.
  • Wu, J., Sun, J., Liang, L., & Zha, Y. (2011). Determination of weights for ultimate cross efficiency using Shannon entropy. Expert Systems with Applications, 38(5), 5162-5165.
  • Xie, J., Nozawa, W., & Managi, S. (2020). The Role of Women on Boards in Corporate Environmental Strategy and Financial Performance: A Global Outlook. Corporate Social Responsibility and Environmental Management, 2044-2059.
  • Yeyati, E. L., & Filippini, F. (2021, 06). Social and Economic Impact of COVID-19. Brookings Global Working Paper. Washington D.C.: Brookings Institution.
  • Zhang, H., Gu, C.-l., Gu, L.-w., & Yan, Z. (2011). The evaluation of tourism destination competitiveness by TOPSIS & information entropy – A case in the Yangtze River Delta of China. Tourism Management, 32, 443-451.
  • Zhang, H., Song, H., Wen, L., & Liu, C. (2021). Forecasting Tourism Recovery Amid COVID-19. Annals of Tourism Research, 1-16.

EKONOMİK, SİYASİ FAKTÖRLER VE COVİD-19’UN TURİZM FİRMALARININ FİNANSAL PERFORMANSLARINA ETKİSİ

Yıl 2022, Sayı: 29, 122 - 143, 28.02.2022

Öz

Turizm firmalarının finansal performanslarının konu ile ilgili genel kabul gören oran ve veriler kullanılarak incelendiği bu çalışmada Borsa İstanbul Turizm endeksinde işlem gören firmaların 2015-2020 yıllarına ait verileri kullanılmıştır. Çalışma bazı ekonomik ve siyasi olaylar ile COVID-19 salgınının ortaya çıktığı ve en yıkıcı etkiyi yarattığı dönemi kapsamaktadır. Seçilen dönem salgının etkisini tam olarak ölçmemekle beraber firmalar üzerindeki ilk etkisi ve piyasalardaki ilk tepkiler ölçülmüştür. Finansal başarıyı gösteren ve literatürde yoğun kullanılan oranlar ve veriler kriter olarak kullanılarak çok kriterli karar verme yöntemleri kullanılarak analiz yapılmıştır. Kriter ağırlıklarının belirlenmesinde objektif ağırlıklandırma yöntemlerinden birisi olan Entropi yöntemi, en başarılı alternatifin belirlenmesinde ise COPRAS yöntemi kullanılmıştır. Çalışma sonucunda firmaların salgından etkilendikleri ortaya çıkmıştır. Salgından en yoğun etkilenen firmaların cari oranı düşük olan firmalar olduğu sonucu tespit edilmiştir. Yeterli çalışma sermayesine sahip olan, güçlü holdinglere bağlı olan firmaların diğer firmalara göre krizden daha düşük düzeyde etkilendikleri sonucuna varılmıştır.

Kaynakça

  • Abdel-Basset, M., Ding, W., Mohamed, R., & Metawa, N. (2020). An Integrated Plithogenic MCDM Approach for Financial Performance Evaluation of Manufacturing Industries. Risk Management, 192-218.
  • Agyabeng-Mensah, Y., Afum, E., & Ahenkorah, E. (2020). Exploring Financial Performance and Green Logistics Management practices: Examining the Mediating Influences of Market, Environmental and Social Performances. Journal of Cleaner Production, 1-13.
  • Alsaifi, K., Elnahass, M., & Salama, A. (2019). Carbon Disclosure and Financial Performance: UK Environmental Policy. Business Strategy and the Environment, 711-726.
  • Awaysheh, A., Heron, R. A., Perry, T., & Wilson, J. I. (2020). On the Relation Between Corporate Social Responsibility and Financial Performance. Strategic Management Journal, 965-987.
  • Ayçin, E., & Çakın, E. (2019). KOBİ’lerin Finansal Performansının MACBETH-COPRAS Bütünleşik Yaklaşımıyla Değerlendirilmesi. Journal of Yasar University, 251-265.
  • Bahar, O., & Çelik İlal, N. (2020). Coronavirüsün (Covid-19) turizm sektörü üzerindeki ekonomik etkileri. International Journal of Social Sciences and Education Research, 6(1), 125-139.
  • Balaguer, J., & Cantavella-Jorda, M. (2002). Tourism As A Long-Run Economic Growth Factor: The Spanish Case. Applied Economics, 7(34), 877-884.
  • Bayrakçı, E., & Aksoy, E. (2019). Bireysel Emeklilik Şirketlerinin Entropi Ağırlıklı ARAS ve COPRAS Yöntemleri ile Karşılaştırmalı Performans Değerlendirmesi. Business and Economics Research Journal, 415-433.
  • Bayrakçı, E., & Aksoy, E. (2019). Bireysel Emeklilik Şirketlerinin Entropi Ağırlıklı ARAS veCOPRAS Yöntemleri ile Karşılaştırmalı PerformansDeğerlendirmesi. Business and Economics Research Journal , 415-433.
  • Beh, L.-S., & Lin, W. L. (2021). Impact of COVID-19 on ASEAN Tourism Industry. Journal of Asian Public Policy, 1-21. Carrera, E. J., Brida, J. B., & Risso, W. A. (2008). Tourism’s Impact on Long-Run Mexican Economic Growth. Economics Bulletin, 21(3), 1-8.
  • Carter, D., Mazumder, S., Simkins, B., & Sisneros, E. (2021). The Stock Price Reaction of the COVID-19 Pandemic on the Airline,Hotel, and Tourism Industries. Finance Research Letters, 1-15.
  • Chatterjee, P., Athawale, V., & Chakraborty, S. (2011). Materials Selection Using Complex Proportional Assessment and Evaluation of Mixed Data Methods. Materials and Design, 851-860.
  • Das, M. C., Sarkar, B., & Ray, S. (2012). A framework to measure relative performance of Indian technical institutions using integrated fuzzy AHP and COPRAS methodology. Socio-Economic Planning Sciences(46), 230-241.
  • Dong, Y., Skowronski, K., Song, S., Venkataraman, S., & Zou, F. (2020). Supply Base Innovation and Firm Financial Performance. Journal of Operational Management, 768-796.
  • Dube, K., Nhamo, G., & Chikdozi, D. (2020). COVID-19 Cripples Global Restaurant and Hospitality Industry. Current Issues in Tourism, 1487-1490.
  • Fialova, V., & Vasenska, I. (2020). Implications of the COVID-19 Crisis for the Sharing Economy in Tourism: The Case of Airbnb in the Czech Republic. Ekonomicko-manazerske Spektrum, 78-89.
  • Franco, S., Caroli, M. G., Cappa, F., & Del Chiappa, G. (2020). Are You Good Enough? CSR, Quality Management and Corporate Financial Performance in the Hospitality Industry. International Journal of Hospitality Management, 1-12.
  • Gössling, S. (2020). Risks, Resilience and Pathways to Sustainable Aviation: A COVID-19 Perspective. Journal of Air Transport Management, 1-17.
  • Grech, V., Grech, P., & Fabri, S. (2020). A Risk Balancing Act – Tourism Competition Using Health Leverage in the COVID-19 Era. International Journal of Risk & Safety in Medicine, 121-130.
  • Hadiwardoyo, W. (2020). Kerugian ekonomi nasional akibat pandemi Covid-19. Baskara Journal of Business & Enterpreneurship, 2(2), 83-92.
  • Hanafiah, M. H., Balasingam, A. S., Nair, V., Jamaluddin, M. R., & Zahari, M. S. (2021). Implications of COVID-19 on Tourism Businesses in Malaysia: Evidence from a Preliminary Industry Survey. Asia-Pacific Journal of Innovation in Hospitality and Tourism, 81-94.
  • Kaklauskas, A., Zavadskas, E., Naimaviciene, J., Krutinis, M., Plakys, V., & Venskus, D. (2010). Model For A Complex Analysis Of Intelligent Built Environment. Automation in Construction, 326-340.
  • Karamoy, H., & Tulung, J. E. (2020). The Effect Of Financial Performance And Corporate Governance To Stock Price in Non-Bank Financial Industry. Corporate Ownership & Control, 7(2), 97-103.
  • Lİ, X., Wang, K., Liu, L., Xin, J., Yang, H., & Gao, C. (2011). Application of the Entropy Weight and TOPSIS Method in Safety Evaluation of Coal Mines. Procedia Engineering, 2085-2091.
  • Liew, V. K.-S. (2020). The Effect of Novel Coronavirus Pandemic on Tourism Share Prices. Journal of Tourism Future, 1-16.
  • Mwamwaja, E. E., & Mlozi, S. (2020). An Assessment of the Impact of COVID-19 Pandemic inthe Tourism Sector in Tanzania. International Tourism and Hospitality Journal, 1-15.
  • Neely, A., Gregory, M., & Platts, K. (1995). Performance Measurement System Design: A Literature Review And Research Agenda. International Journal of Operations & Production Management, 15(4), 80-116.
  • Ömürbek, N., & Balcı, F. (2017). Entropi Temelli Copras Yöntemi İle Avrupa Birliği Ülkeleri Ve Türkiye’nin Havayolu Taşımacılığının Değerlendirilmesi. Süleyman Demirel Üniversitesi Vizyoner Dergisi, 13-25.
  • Ömürbek, N., & Urmak Akçakaya, E. D. (2018). Forbes 2000 Yer Alan Havacılık Sektöründeki Şirketlerin Entropi, Maut, Copras, ve Saw Yöntemleri ile Analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi , 257-278.
  • Özdağaoğlu, A. (2013). ok Ölçütlü Karar Verme Modellerinde Normalizasyon Tekniklerinin Sonuçlara Etkisi: COPRAS Örneği . Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi , 229-255.
  • Pan, W.-T., Huang, Q.-Y., Yang, Z.-Y., Zhu, F.-Y., Pang, Y.-N., & Zhuang, M.-E. (2021). Determinants of Tourism StocksDuring the COVID-19: Evidence From the Deep Learning Models. Frontier in Public Health, 1-12.
  • Pekovic, S., & Vogt, S. (2021). The Fit Between Corporate Social Responsibility and Corporate Governance: the Impact on a Firm’s Financial Performance. Review of Managerial Science, 1095-1125.
  • Sansa, N. A. (2020). The Impact of the COVID - 19 on the Financial Markets: Evidence from China and USA. Electronic Research Journal of Social Sciences and Humanities, 2(2), 29-39.
  • Sarıçalı, G., & Kundakçı, N. (2016). AHP ve COPRAS Yöntemleri ile Otel Alternatiflerinin Değerlendirilmesi. International Review of Economics and Management, 4(1), 45-66.
  • Sarıçalı, G., & Kundakçı, N. (2016). AHP ve COPRAS Yöntemleri ile Otel Alternatiflerinin Değerlendirilmesi. International Review of Economics and Management, 45-66.
  • Seiler, A., Papanagnou, C., & Scarf, P. (2020). On the Relationship Between Financial Performance and Position of Businesses in Supply Chain Networks. International Journal of Production Economics, 1-14.
  • Şengel, Ü., & Erkan, M. K. (2021). Financial Policies of European Union Countries Regarding the Tourism Industry in COVID-19 Process. İşletme Araştırmaları Dergisi, 123-135.
  • Şenol, Z., & Ulutaş, A. (2018). Muhasebe Temelli Performans Ölçümleri ile Piyasa Temelli Performans Ölçümlerinin CRITIC ve ARAS Yöntemleriyle Değerlendirilmesi. Finans Politik & Ekonomik Yorumlar(641), 83-102. Topak, M. S., & Çanakçıoğlu, M. (2019). Banka Performansının Entropi Ve Copras Yöntemi İle Değerlendirilmesi: Türk Bankacılık Sektörü Üzerine Bir Araştırma. İSMMMO Mali Çözüm, 107-132.
  • Uygurtürk, H., & Soylu, N. (2016). Girişim Sermayesi Yatırım Ortaklıklarının Likidite Ve Karlılık Performanslarının COPRAS Yöntemi İle Analizi. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi , 637-650.
  • Wang, T.-C., & Lee, H.-D. (2009). Developing a fuzzy TOPSIS approach based on subjective weights and objective weights. Expert Systems with Applications, 8980-9885.
  • WTTC. (2021). Economic Impact Reports. 06 08, 2021 tarihinde World Travel&Tourism Council: https://wttc.org/Research/Economic-Impact#:~:text=The%20Travel%20%26%20Tourism%20sector%20suffered,the%20global%20economy%20in%202020. adresinden alındı
  • WTTC. (2021). TURKEY 2021 Annual Research: Key Highlights . Londra: WTTC.
  • Wu, J., Sun, J., Liang, L., & Zha, Y. (2011). Determination of weights for ultimate cross efficiency using Shannon entropy. Expert Systems with Applications, 38(5), 5162-5165.
  • Xie, J., Nozawa, W., & Managi, S. (2020). The Role of Women on Boards in Corporate Environmental Strategy and Financial Performance: A Global Outlook. Corporate Social Responsibility and Environmental Management, 2044-2059.
  • Yeyati, E. L., & Filippini, F. (2021, 06). Social and Economic Impact of COVID-19. Brookings Global Working Paper. Washington D.C.: Brookings Institution.
  • Zhang, H., Gu, C.-l., Gu, L.-w., & Yan, Z. (2011). The evaluation of tourism destination competitiveness by TOPSIS & information entropy – A case in the Yangtze River Delta of China. Tourism Management, 32, 443-451.
  • Zhang, H., Song, H., Wen, L., & Liu, C. (2021). Forecasting Tourism Recovery Amid COVID-19. Annals of Tourism Research, 1-16.
Toplam 47 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

H. Yusuf Güngör 0000-0001-6783-1552

İbrahim Çemberlitaş 0000-0002-2489-9060

Yayımlanma Tarihi 28 Şubat 2022
Gönderilme Tarihi 16 Kasım 2021
Yayımlandığı Sayı Yıl 2022 Sayı: 29

Kaynak Göster

APA Güngör, H. Y., & Çemberlitaş, İ. (2022). EKONOMİK, SİYASİ FAKTÖRLER VE COVİD-19’UN TURİZM FİRMALARININ FİNANSAL PERFORMANSLARINA ETKİSİ. Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi(29), 122-143.

Dicle University
Journal of Social Sciences Institute (DUSBED)