{"id":6368,"date":"2025-07-27T00:45:17","date_gmt":"2025-07-26T21:45:17","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=6368"},"modified":"2025-07-28T02:07:36","modified_gmt":"2025-07-27T23:07:36","slug":"comparative-analysis-of-financial-performance-of-the-accommodation-and-food-services-sector-within-the-framework-of-tfrs-and-bobi-frs","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/comparative-analysis-of-financial-performance-of-the-accommodation-and-food-services-sector-within-the-framework-of-tfrs-and-bobi-frs","title":{"rendered":"Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS"},"content":{"rendered":"

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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>\nComparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nHakk\u0131 K\u0131ym\u0131k<\/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>\n295-313<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2025.469<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
This study aims to comparatively analyze the financial performance of enterprises operating in the accommodation and food services sector for the period 2018-2022 based on the financial reporting standards they apply, namely T\u00fcrkiye Financial Reporting Standards (TFRS) and the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS). For this purpose, the data obtained from the consolidated financial statements published by the Public Oversight, Accounting and Auditing Standards Authority (POA) and covering the period 2018-2022 were used. In the study, financial ratios (liquidity ratios, financial structure ratios, turnover ratios and profitability ratios) of the sector were analyzed. In addition, Zmijewski and Grover models were used to assess the risks of financial failure and success levels. According to the results of the analysis, enterprises applying TFRS generally have stronger liquidity structure, more stable profitability ratios and lower financial risk indicators. On the other hand, it is observed that enterprises applying BOBI FRS exhibit a more fragile financial structure, especially during crisis periods. The results of the Zmijewski and Grover models also support that IFRS adopters exhibit a more resilient financial performance despite periodic fluctuations.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nRisk of Financial Failure, Ratio Analysis, Financial Reporting Standards, Accommodation and Food Services Sector<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS Yazar(lar): Hakk\u0131 K\u0131ym\u0131k Cilt: 16 Say\u0131: 3 Y\u0131l: 2025 Sayfa: 295-313 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2025.469 \u00d6z This study aims to comparatively analyze the financial […]<\/p>\n

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