Özet:

Today’s firms operate in difficult and complex environment in which technological developments are accelerating, customer demands and expectations are constantly changing at the same time the product life cycle decreases. Firms must adapt themselves to this change and conversion and take their place in this fierce competition ring. Besides sustainable growth, the competitive approaches adopted by the companies in order to dominate the market have a significant affect on firms performance. Therefore, to determine the relationship between their competing approaches adopted by Turkey's leading industrial firms and firms performance have crucial important. The purpose of this study is to investigate the effect of competitive aggressiveness tendencies on financial performance of firms. For this purpose, the effects of aggressive competitiveness on six different financial performance indicators is investigated and the hypotheses of the research is tested by regression analysis. As a result of this research,, it has been concluded that aggressive competitiveness has a significant and positive effect on Earnings Before Taxes/Total Assets ratio, Earnings Before Interest, Taxes, Depreciation and Amortization/Total Assets ratio and Net Sales/Total Assets ratio from the firm performance indicators. This result suggests that increasing the aggressive competitiveness tendencies of the firms may increase both their profitability and use efficiency of the assets. 

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