Futbol kulüplerinin Covid-19 sürecindeki finansal performansı: Türkiye Örneği

Futbol endüstrisindeki finansal yönetim yetersizlikleri, COVID-19 sırasında kulüplerin finansal sürdürülebilirliği konusundaki endişeleri artırmıştır. Bu bağlamda, bu çalışma, Borsa İstanbul'da işlem gören dört futbol kulübünün pandemi dönemi finansal performans analizlerini ve performans sıralamalarını önceki beş yıllık dönemle karşılaştırmayı amaçlamaktadır. Çalışma 2016-2020 yılları arasını kapsamaktadır. Çalışmada Kriterler Arası Korelasyon Yoluyla Kriterlerin Önemi ve Gri İlişkisel Analiz tekniklerini entegre eden bir yöntem kullanılmıştır. Çalışma sonucunda, kulüplerin pandemi döneminde çalışma sermayesi ve sabit varlık yatırımlarını arttırdığı ve finansmanda daha az yabancı kaynağa yöneldikleri görülmüştür. Ayrıca geçmiş yıllara göre ortalama finansal performansı yüksek olan kulüpler, finansal olarak pandemiden daha az etkilenmiştir.

Anahtar Kelimeler:

Covid-19, Gri İlişkisel Analiz, Futbol Kulüpleri, Finansal Performans, CRITIC Metodu

The financial performance of football clubs during Covid-19 : Case of Turkey

Financial management inadequacies in the football industry have enlarged concerns about the financial sustainability of clubs during the COVID-19. In this regard, this study aims financial performance analyses and performance rankings of the four football clubs trading on the Borsa Istanbul. A method that integrates CRITIC and GRA techniques was used in the study. It was concluded that clubs whose revenues decreased due to the discontinuance of their activities during the pandemic acted more prudently in monetary terms. Additionally, the club with a high average financial performance over the previous years has financially been less affected by the pandemic.

Keywords:

Covid-19, Gray Relational Analysis, CRITIC Method, Football Clubs, Financial Performance,

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