Abstract:

The bank’s financial structures, which have important functions in the general economy, must be analyzed and evaluated in a proper and reliable manner and presented to the relevant information users. The aim of the study is to measure the financial performance of new participating banks in the banking sector in Turkey by measuring the method ELECTRE (ELimination and Choice Translating Reality) from multiple criteria decision making techniques. The study included all five participating banks operating in Turkey and the data were obtained from the official website of the Turkish Participating Banks Association. The analysis of the financial performance criteria used by the Turkish Banking Union and the Turkish Participating Banking Union; the capital capacity, balance sheet, active quality, liquidity, profitability, income and expenditure structure, and all the rates included in the method. The results of the analysis were presented with the help of the forms of the results achieved by finding the individual financial performance values of the participating banks on the basis of three years and years. In the course of three years, the Foundation Participation Bank is more successful in terms of financial performance than other banks.

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