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Türk Turizm Sektöründe Büyüme Göstergelerinin Turizm İşletmelerinin Finansal Performansına Etkisinin İncelenmesi

INVESTIGATING THE EFFECT OF TURKISH TOURISM SECTOR’S GROWTH INDICATORS ON THE FINANCIAL PERFORMANCE OF TOURISM COMPANIES

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Abstract (2. Language): 
Aim of this study is to investigate the effects of tourism sector growth on the financial performance of Turkish tourism companies.In this context, the relationship among the innovation in the ratio of tourism revenues to national income, occupancy rates and financial performances of tourism companies is investigated. Financial performance is measured by return on assets, return on equity and return on sales. Results suggest that there exists a positive relationship among occupancy rates of tourism companies and their financial performances. On the other hand, a negative relationship is observed among the financial performance measures and the ratio of tourism revenues to national income. Furthermore, economic crises of 1994 and 2001 seem to affect financial performances of tourism companies negatively.
Abstract (Original Language): 
Bu çalışmanın amacı, turizm sektöründeki büyümenin turizm işletmelerinin finansal performanslarına olan etkilerinin incelenmesidir. Bu bağlamda; turizm gelirlerinin milli gelire oranı ve turizm işletmelerinin doluluk oranındaki gelişmeler ile Türk turizm işletmelerinin finansal performansları arasındaki ilişki incelenmiştir. Finansal performans, Yatırım Kârlılığı, Özsermaye Kârlılığı ve Satışların Kârlılığı ile ölçülmüştür. Sonuçlar, Türk turizm işletmelerinin doluluk oranları ile finansal performansları arasında doğru yönde bir ilişki olduğunu göstermiştir. Öte yandan, üç performans ölçütü ile turizm gelirlerinin milli gelire oranı arasındaki ilişki negatif yönlü olarak saptanmıştır. Ayrıca, 1994 ve 2001 yıllarında yaşanan ekonomik krizlerin turizm işletmelerinin performanslarını olumsuz etkilediği belirlenmiştir.
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