期刊名称:Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN:1308-5549
电子版ISSN:2147-4206
出版年度:2015
卷号:5
期号:2
页码:531-548
DOI:10.18074/cnuiibf.227
语种:English
出版社:Çankırı Karatekin University
摘要:The aim of this study is to analyze financial structure and preference of lodging companies that issues traded in European and Turkish stock markets by using ratio analysis technique.In this context,statements of financial positions of 51 lodging companies from European stock markets and 12 lodging companies from Borsa Istanbul used and calculated 10 financial structure ratios for each company between 2011-2012-2013 years.In the results of ratio analysis,it is determined that Turkish lodging companies use mainly equity while European lodging companies prefer liabilities and debt to finance their activities.In respect to maturity of liabilities it is determined that European lodging companies prefer long term debt while Turkish lodging companies use short term liabilities.Finally,it is determined that European lodging companies use leasing but no Turkish lodging companies to choose leasing.
其他摘要:Bu çalışmanın amacı hisseleri Avrupa ve Türkiye borsalarında işlem gören konaklama şirketlerinin finansman yapılarının oran analizi yöntemiyle belirlenmesidir.Bu bağlamda Avrupa’daki borsalarda işlem gören 51 ve Türkiye’de Borsa İstanbul’da işlem gören 12
关键词:Lodging Company;Financial Structure;Ratio Analysis;European Stock Markets;Borsa Istanbul
其他关键词:Konaklama Şirketi;Finansal Yapı;Oran Analizi;Avrupa Borsaları;Borsa İstanbul