FINANCIAL PERFORMANCE OF LEASING COMPANIES BETWEEN 2011-2020
Öz Financial leasing is one of the fundraising methods of global financial systems. It is preferred especially in times of financial uncertainty and crisis. In this study, developments in the financial leasing sector in the last ten years have been analyzed. In this regard, first of all, data regarding the financial leasing sector was obtained from the websites of companies and related institutions. Afterwards, ten-year basic indicators of the financial leasing sector were analyzed. Finally, ratio analysis was performed with the data obtained from the financial statements of the financial leasing sector. As a result, although the number of companies in the financial leasing sector has decreased, it has been observed that the sector continues to grow financially. In addition, it has been determined that the financial leasing sector is affected by the developments in its target markets.
Anahtar Kelimeler:
Asset Profitability Rate, Equity Profitability Rate, Leasing, Trend Analysis
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6361 sayılı Finansal Kiralama, Faktoring Ve Finansman Şirketleri Kanunu https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6361&MevzuatTur=1&MevzuatTertip=5
https://www.fkb.org.tr/sektorler/finansal-kiralama/ 18.1.2021
TFRS 16 Kiralamalar Standardı https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TFRS/TFRS_16.pdf
- ISSN: 2148-4090
- Yayın Aralığı: Yılda 2 Sayı
- Başlangıç: 2014
- Yayıncı: Ankara Hacı Bayram Veli Üniversitesi