İşletmelerde borca batıklık ve sermaye kaybı kavramlarının Türk Ticaret Kanunu ve TFRS bünyesinde incelenmesi: BİST futbol kulüplerinde araştırma ve öneriler
Küçük Resim Yok
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Sermaye kaybı 6102 sayılı Türk Ticaret Kanunu'nun (TTK) 376/1-2'inci fıkrasında, borca batıklık ise 376'ncı maddesinin 3'üncü fıkrasında düzenlenmiştir. TTK'nın 376/1 hükmünce sermaye ve kanuni yedek akçelerinin toplamının yarısını kaybetmiş, TTK'nın 376/2 hükmünce, sermaye ve kanuni yedek akçelerinin toplamının üçte ikisini kaybetmiş ya da 376/3 uyarınca borca batıklık halinde olan işletmeler kaybettikleri sermayeleri yerine koymak adına kanun koyucunun sunmuş olduğu birtakım olanaklardan ve tedbirlerden yararlanabilmektedirler. Araştırma, Türkiye'de borca batıklık ve sermaye kaybı kavramlarının en sık rastlanıldığı futbol sektörü dahilinde uygulanmıştır. BİST Futbol kulüplerinde finansal performans ölçümü 2018-2022 dönemlerini kapsayacak şekilde iki ayrı analizle yapılmıştır. Kulüplerin 3.kişiler tarafından yatırım amaçlı tercih edilme durumunu ölçmek adına çoklu karar verme yöntemlerinden TOPSİS yöntemi kullanılmıştır. Kulüplerin finansal performans ve iflas riskinin tahmini, bir finansal başarısızlık modeli olan Z-Altman Analizi ile ölçülmüştür. Elde edilen sonuçlara göre TOPSİS yöntemine göre, 2018 yılında Galatasaray, 2019 ve 2020 yılında Beşiktaş, 2021 ve 2022 yılında Fenerbahçe finansal performans açısından ilk sırada yer almaktadır. Trabzonspor ise 2018, 2020, 2022 yıllarında en düşük finansal performansa sahip futbol kulübü olarak son sırada yer almaktadır. Z-Altman Analizine göre 2018-2022 özel hesap döneminde 4 kulübünde iflas etme riski içinde bulundukları sonucuna varılmıştır.
Capital loss is regulated in paragraph 376/1-2 of the Turkish Commercial Code (TTK) numbered 6102, and insolvency is regulated in paragraph 3 of article 376. Businesses that have lost half of the total of their capital and legal reserves under the provision of 376/1 of the TCC, have lost two-thirds of the total of their capital and legal reserves as per the provision of 376/2 of the TCC, or that are in deep debt pursuant to 376/3, have passed the law to replace their lost capital. they can benefit from some of the opportunities and measures offered by the publisher. The research has been applied within the football sector, where the concepts of insolvency and loss of capital are the most common in Turkey. The measurement of financial performance in BIST Football clubs was made with two separate analyzes covering the 2018-2022 periods. TOPSIS method, one of the multiple decision making methods, was used to measure the preference of clubs for investment purposes by third parties. The financial performance of the clubs and the estimation of the risk of bankruptcy were measured by the Z-Altman Analysis, which is a model of financial failure. According to the results obtained, according to the TOPSIS method, Galatasaray ranks first in 2018, Beşiktaş in 2019 and 2020, and Fenerbahçe in 2021 and 2022 in terms of financial performance. Trabzonspor is in the last place as the football club with the lowest financial performance in 2018, 2020, 2022. According to the Z-Altman Analysis, it was concluded that 4 clubs were at risk of bankruptcy in the 2018-2022 special accounting period. Keywords: Deep in Debt, Capital Loss, TOPSIS Method, Z-Altman Analysis, Financial Success, Football Club
Capital loss is regulated in paragraph 376/1-2 of the Turkish Commercial Code (TTK) numbered 6102, and insolvency is regulated in paragraph 3 of article 376. Businesses that have lost half of the total of their capital and legal reserves under the provision of 376/1 of the TCC, have lost two-thirds of the total of their capital and legal reserves as per the provision of 376/2 of the TCC, or that are in deep debt pursuant to 376/3, have passed the law to replace their lost capital. they can benefit from some of the opportunities and measures offered by the publisher. The research has been applied within the football sector, where the concepts of insolvency and loss of capital are the most common in Turkey. The measurement of financial performance in BIST Football clubs was made with two separate analyzes covering the 2018-2022 periods. TOPSIS method, one of the multiple decision making methods, was used to measure the preference of clubs for investment purposes by third parties. The financial performance of the clubs and the estimation of the risk of bankruptcy were measured by the Z-Altman Analysis, which is a model of financial failure. According to the results obtained, according to the TOPSIS method, Galatasaray ranks first in 2018, Beşiktaş in 2019 and 2020, and Fenerbahçe in 2021 and 2022 in terms of financial performance. Trabzonspor is in the last place as the football club with the lowest financial performance in 2018, 2020, 2022. According to the Z-Altman Analysis, it was concluded that 4 clubs were at risk of bankruptcy in the 2018-2022 special accounting period. Keywords: Deep in Debt, Capital Loss, TOPSIS Method, Z-Altman Analysis, Financial Success, Football Club
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı, Muhasebe Ve Denetim Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
