İŞLETME BÜYÜKLÜĞÜNÜN TAHMİNİ: İMKB GIDA-İÇKİ SEKTÖRÜNDE AMPİRİK BİR ÇALIŞMA

The measurement of the effect of the company size is very important for the investors, the parties which provides credit and information users. Net sales are taken as scale of company size. in this research, it is inten-ted to specify whether there is a meaningfull difference of the statistical point ofview of the growth rate, profitability, financial structure, activity and liquidity between the small and big companies. For this reason the companies have been classified as to median big and small companies by taking into consideration their net sales which registered in istanbul Stock Exchange Food and Beverage sector. Aftenvards whether there exist a difference between the average vector of the above mentioned financial ratios have been tested by Hotelling T2 statistics. After releasing the dif­ference of the discriminant model found out through discriminant analyse which differentiate small and big companies.