COVİD 19 PANDEMİSİNDE İŞLETMELERİN BORÇLANMA YAPISINDAKİ DEĞİŞİMİN BELİRLENMESİ

Abstract

With the Covid 19 pandemic, measures have been taken to prevent the rapid spread of the virus in Turkey and have been implemented quickly. While restrictions were imposed on the activities of businesses in some sectors, the majority of business activities were moved to the electronic environment. The main purpose of this study; It is to determine the change in the borrowing structures of businesses during the times of the Covid 19 pandemic. It will be an important data in the decisions to be taken for these enterprises and in economic evaluations. In this direction, within the scope of the study, an examination was made on the manufacturing companies traded in Borsa Istanbul and whose financial statements were announced on the Public Disclosure Platform. The financial data of the companies included in the research were analyzed with the ratio analysis technique. Financial structure ratios, one of the ratio groups in the ratio analysis technique, are the ratios that explain the resource structure of the enterprises, in other words, the debt-equity balance. In the study, the financial structure ratios of the times when the Covid 19 pandemic was intense and the financial structure ratios of previous years were compared. In the comparison, positive and negative changes in the ratios were determined and the number of affected companies was calculated for positive or negative changes