Özet:

In the study, the financial performance of the companies was examined using the widely accepted ratios and data on this subject. In the study, the annual data of the companies listed in the Borsa Istanbul Tourism index for the years 2015-2020 were used. The study covers some economic and political cases and the time when the COVID-19 epidemic occurred and created the most devastating effect. Although the selected period was not sufficient to fully measure the impact of the epidemic, the initial impact on firms and the initial reactions in the markets were measured. Analysis was carried out using multi-criteria decision-making methods using ratios and data that indicate financial success and are widely used in the literature as criteria. The Entropy method, which is one of the objective weighting methods, was used to determine the criterion weights, and the COPRAS method was used to determine the most successful alternative. As a result of the study, it was found that firms were affected by the epidemic. It has been determined that the companies with the lowest current ratio heavily affected by the epidemic. It has been concluded that companies with sufficient working capital and dependent on strong holdings are less affected by the crisis than other companies.

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