Özet:

Financial performance evaluation of firms is one of the multi-criteria decision making problems. This study aims at analyzing the overall performance of non-life insurance companies, which constitute a very important part of the Turkish insurance sector for the period 2019-2017. Within the scope of the analysis, 10 sector-specific financial ratios (premium / shareholders' equity, shareholders' equity/ total assets, shareholders' equity/ technical reserves, premium receivables / shareholders' equity, capital adequacy ratio, technical reserves ratio, current ratio, liquidity ratio, return on equity and return on assets) for evaluation criteria are employed. As a result of the analysis performed using the TOPSIS (MULTIMOORA) method, which is one of the multi-criteria decision making techniques, it is determined that for non-life insurance branches in Turkey, while the most successful year is 2017(2009), the most unsuccessful year is 2012.

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