Abstract:

The aim of this study is to examine the impact of the 2001 economic crisis and the 2008 global economic crisis on the financial structures of companies that have been coated to the IMCB manufacturing sector in our country. This impact was revealed by comparing the tax nansal rates calculated from the financial statements of the companies for 2001 and 2008 for the relevant periods. In addition, the study examined whether there were differences between the financial structural rates in terms of the IMCB manufacturing industry sub-sector for both crisis periods. The scope of the work is 131 companies operating in the manufacturing sector both in 2001 and 2008. To determine whether the companies have differences in their financial rates between the relevant periods, statistical methods have been used parametric (combined t-test) and non-parametric (wilcoxon sign test) statistical methods. According to the results of the analysis, statistically significant differences have been determined for the corresponding periods between the company’s fi nansal rates; liquidity rates (currency and cash rates), financial structural rates (fi nansal rates, activity rates) activity rates (duran asset turnover rate, active turnover rate, capital turnover rate) and stock exchange performance rates (market value/defter value ratio and tobinq ratio). However, there is no statistically significant difference between the two periods of crisis.

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