{"id":6366,"date":"2025-07-27T00:42:08","date_gmt":"2025-07-26T21:42:08","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=6366"},"modified":"2025-07-28T02:08:10","modified_gmt":"2025-07-27T23:08:10","slug":"the-impact-of-inflation-adjustment-on-the-financial-performance-of-companies-a-study-of-the-retail-and-wholesale-sectors","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/the-impact-of-inflation-adjustment-on-the-financial-performance-of-companies-a-study-of-the-retail-and-wholesale-sectors","title":{"rendered":"The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors"},"content":{"rendered":"

<\/p>\n\n\n\n\n
Makale Bilgileri<\/td>\n<\/tr>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nThe Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\n\u0130lknur Erg\u00fcn<\/td>\n<\/tr>\n
Cilt:<\/td>\n16<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2025<\/td>\n<\/tr>\n
Sayfa:<\/td>\n281-294<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2025.468<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
In T\u00fcrkiye inflation adjustment became mandatory in 2023 because the conditions were met. Accordingly, this study aimed to determine the effect of the implementation of Turkish Accounting Standards (TAS) 29 Financial Reporting in High Inflation Economies on the financial performance of companies in T\u00fcrkiye. The financial performance of retail and wholesale companies traded on Borsa Istanbul (BIST) was assessed by examining their financial statements for 2022 using the Dupont analysis with and without inflation adjustments. The statistical significance of the results was evaluated using the Wilcoxon test. The results showed that the average profits of the sectors decreased, the equity multiplier decreased, the debt ratio increased, and the profitability ratios over sales, assets, and equity decreased. The change of return of equity was statistically significant, with most companies\u2019 return of equity decreasing due to inflation. However, the decline was much more significant in the wholesale than retail sector. The financial performance rankings of the companies in the study changed after adjusting for inflation, which suggests that inflation adjustment should be applied in economies with high inflation to ensure accurate company performance assessments and informed management decisions.<\/td>\n<\/tr>\n
\n
\n\n\n\n\n
Anahtar Kelimeler:<\/td>\nTAS 29, Financial Performance, Retail and Wholesale Sectors, Dupont Analysis, Wilcoxon Test<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\n
\n\n\n\n
JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM41, M48, C14<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\r\n \r\n
\r\n \"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\"\r\n <\/td>\r\n \r\n \r\nTam Metin\r\n<\/b> ( \u2193<\/span> 3972)<\/a> <\/td>\r\n <\/tr>\r\n<\/table>Tam Metin\r\n<\/b> ( \u2193<\/span> 3972)<\/a> <\/td>\r\n <\/tr>\r\n<\/table><\/p>\n
<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>","protected":false},"excerpt":{"rendered":"

Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors Yazar(lar): \u0130lknur Erg\u00fcn Cilt: 16 Say\u0131: 3 Y\u0131l: 2025 Sayfa: 281-294 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2025.468 \u00d6z In T\u00fcrkiye inflation adjustment became mandatory in 2023 because […]<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1,7],"tags":[],"class_list":["post-6366","post","type-post","status-publish","format-standard","hentry","category-makale","category-manuscript","category-manuscript2"],"a3_pvc":{"activated":true,"total_views":273,"today_views":2},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/6366","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=6366"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/6366\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=6366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=6366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=6366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}