Publication: Pandemi̇ süreci̇nde Borsa İstanbul’da i̇şlem gören spor kulupleri̇ni̇n fi̇nansal performanslarının TOPSIS Yöntemi̇yle Değerlendi̇ri̇lmesi̇
Abstract
Amaç: Bu çalışmanın amacı Borsa İstanbul’da işlem gören 4 spor kulübünün pandemi öncesi dönem olan 2018-2019 ve pandemi dönemi olan 2019-2020,2020-2021, 2021-2022 yıllarındaki finansal verilerini analiz edip, daha önceki çalışmalar ile karşılaştırarak küresel çaptaki doğal afetlerin ülkemiz özelinde spor kulüplerinin finansal performanslarına etkisini belirlemektir. Gereç ve Yöntem: Araştırmanın evrenini Borsa İstanbul’da faaliyet gösteren 4 spor kulübü oluşturmaktadır ve evrenin tamamına örneklem olarak ulaşılmıştır. Çalışmada kulüplerin mali verilerinden hasılat, dönem net kârı (zararı) ve toplam yükümlülükleri kümülatif olarak alınarak, yıllara göre gösterdikleri değişim ile pandeminin finansal etkileri incelenmiş, ardından çeşitli kriterler belirlenerek, çok kriterli karar verme yöntemi olan TOPSİS (Technique for Order Preference by Similarity to Ideal Solution) yöntemi ile analiz edilmiştir. Bulgular: C1 olarak işlenmiş olan Beyaz kodlu spor kulübünün pandemi öncesi dönem olan 2019 yılındaki finansal performansının 2020 ve 2021 yılında arttığı, 2022 yılında düşüş gösterdiği belirlenmiştir. C2 olarak işlenmiş olan Kırmızı kodlu spor kulübünün, 2020 ve 2021 yıllarında performansını arttırdığı, ancak 2022 yılında düşüş eğiliminde olduğu görülmektedir.C3 olarak işlenen Bordo kodlu spor kulübünün dalgalı bir yapı seyrettiği 2020 yılında artan finansal performansını,2021 yılında düşürdüğü,2022 yılında tekrar yukarı çektiği görülmüştür. C4 olarak işlenmiş olan Sarı Kodlu Spor kulübünün Pandemi öncesi dönem olan 2019’da en iyi performans skoruna sahip olduğu, 2020 ve 2021 yıllarında performansının düştüğü 2022 yılında tekrar artış görüldüğü saptanmıştır. 2019 yılında finansal performansı en iyi olan kulübün Sarı kodlu kulüp, 2020 yılında Beyaz kodlu kulüp, 2021 yılında yine Kırmızı kodlu kulüp ve son olarak 2022 yılında Beyaz kodlu kulüp olduğu belirlenmiştir. Sonuçlar: Yapılan çalışma sonucunda hasılatları düşen toplam zarar ve toplam yükümlükler bakımından artış yaşayan kulüplerin pandemiden finansal performans bakımından olumsuz etkilendikleri görülmüştür. Kulüpler arasından yapılan finansal analizde ise pandemi dönemi olan 2020-2022 yılları arasında en iyi performans gösteren spor kulübünün C1 olarak işlenen Beyaz kodlu kulüp olduğu sonucuna ulaşılmıştır.
Purpose: The aim of this study is to analyze the financial data of 4 sports clubs whose shares are traded in Borsa Istanbul in 2019-2020, the pre-pandemic period, and 2020-2021, 2021-2022, the pandemic period, and to determine the impact of global natural disasters on the financial performance of sports clubs in our country by comparing them with previous studies. Materials and Methods: The universe of the study consists of 4 sports clubs operating in Borsa Istanbul and the entire universe was reached as a sample. In the study, the revenue, net profit (loss) for the period and total liabilities of the clubs were taken cumulatively from their financial data, the financial effects of the pandemic were examined with the change they showed over the years, and then certain criteria were determined and each of them was analyzed with the TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method, which is a multi-criteria decision-making method. Results: It was determined that the financial performance of the sports club coded as White, which was processed as C1, in 2019, the pre-pandemic period, increased in 2020 and 2021, but decreased in 2022. It is seen that the sports club coded Red, which is processed as C2, increased its performance in 2020 and 2021, but tended to decline in 2022. It was observed that the financial performance of the sports club coded Bordeaux, which was processed as C3, increased in 2020, decreased in 2021, and increased again in 2022. It was determined that the Yellow Coded Sports Club, which was processed as C4, had the best performance score in 2019, the pre-pandemic period, its performance decreased in 2020 and 2021, and increased again in 2022. In 2019, the club with the best financial performance was coded Yellow, in 2020 it was coded White, in 2021 it was coded Red, and finally in 2022 it was coded White. Conclusion: As a result of the study, it was observed that clubs with decreasing revenues and increasing total losses and total liabilities were negatively affected by the pandemic in terms of financial performance. In the financial analysis among the clubs, it was concluded that the best performing sports club between 2020-2022, which is the pandemic period, was the club coded White, which was processed as C1.
Purpose: The aim of this study is to analyze the financial data of 4 sports clubs whose shares are traded in Borsa Istanbul in 2019-2020, the pre-pandemic period, and 2020-2021, 2021-2022, the pandemic period, and to determine the impact of global natural disasters on the financial performance of sports clubs in our country by comparing them with previous studies. Materials and Methods: The universe of the study consists of 4 sports clubs operating in Borsa Istanbul and the entire universe was reached as a sample. In the study, the revenue, net profit (loss) for the period and total liabilities of the clubs were taken cumulatively from their financial data, the financial effects of the pandemic were examined with the change they showed over the years, and then certain criteria were determined and each of them was analyzed with the TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method, which is a multi-criteria decision-making method. Results: It was determined that the financial performance of the sports club coded as White, which was processed as C1, in 2019, the pre-pandemic period, increased in 2020 and 2021, but decreased in 2022. It is seen that the sports club coded Red, which is processed as C2, increased its performance in 2020 and 2021, but tended to decline in 2022. It was observed that the financial performance of the sports club coded Bordeaux, which was processed as C3, increased in 2020, decreased in 2021, and increased again in 2022. It was determined that the Yellow Coded Sports Club, which was processed as C4, had the best performance score in 2019, the pre-pandemic period, its performance decreased in 2020 and 2021, and increased again in 2022. In 2019, the club with the best financial performance was coded Yellow, in 2020 it was coded White, in 2021 it was coded Red, and finally in 2022 it was coded White. Conclusion: As a result of the study, it was observed that clubs with decreasing revenues and increasing total losses and total liabilities were negatively affected by the pandemic in terms of financial performance. In the financial analysis among the clubs, it was concluded that the best performing sports club between 2020-2022, which is the pandemic period, was the club coded White, which was processed as C1.