文章基本信息

标题：Havayolu Şirketlerinin Finansal Risk Düzeylerinin Bulanık Mantık Yöntemi İle Karşılaştırmalı Analizi (The Comparative Analysis of Financial Risk Level of Airlines Companies by Using Fuzzy Logic Method)
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作者：Hakan TUNAHAN ; Sinan ESEN ; Davut TAKIL 等
期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2016
卷号：2
期号：2
页码：239-264
语种：
出版社：Ahmet GÖKGÖZ
摘要：Civil aviation sector has entered a rapid development process in the globalized world and increased competition has forced companies to be included in the different alliances. Furthermore, the low cost airline companies appeared in the nineties has changed the structure of the sector and the competition has become more difficult. The costs of minimum standards on flight safety as well as this tough competitive conditions make it difficult for companies to manage their financial risk. This study aims the comparative analysis of financial risk levels, measured over their financial ratios, of Star Alliance, One World and Sky Team; the world's three largest global airline alliances and the airlines that sell cheap tickets through low cost strategy by performing fuzzy logic method. Two different analysis are made using two different models. The first analysis results show that there is no difference between alliances and low-cost airlines in terms of financial risk levels for the period of 2010-2014. However the second analysis results show that there is difference between alliaces and low-cost airlines in terms of financial risk levels.