The role of financial statements for companies in the financial crises: A case study from Jordan
Küçük Resim Yok
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Mali tablolar bir şirketin finansal durumunu anlamada önemli bir role sahip olduğu gibi, doğru kararları vermemize de yardımcı olurlar. Mali tablolarda sunulan bilgi anlamlı bir sonuca varabilmek için yeterli değildir. Bu yüzden, mali tablo analizi herhangi bir olası riski ya da krizi tespit edebilmek ve doğru zamanda harekete geçerek oldukça büyük olabilen yan etkilerden kaçınmak için gerekli olan önemli ve paha biçilmez bir araçtır. Bir krizi doğru zamanda tespit edebilmek, şirketi iflasa kadar götürebilen sürekli zarar etme durumu gibi başarısızlığa uğratabilecek durumlara karşı koruyabilir. Bu çalışmanın yazarları Ürdün Kraliyet Havayolları'nın (Royal Jordanian Airlines) dört yıllık mali tablolarını incelemiş ve şirketi bekleyen ekonomik krizin göstergeci olan finansal oranları belirlemişlerdir. Bununla birlikte, bu krizin neden ve ne zaman meydana geldiği ile şirketin krizin hangi aşamasında olduğu da tespit edilmiştir.
The purpose of the research is to test how managers use the financial instruments in reviewing the financial statements to face or to predict a crisis. It focuses on the important role of financial ratios as one of the most used tools to analyze a company to examine its financial health which is used by both management and investors. Studying three publicly held companies from different sectors in Jordan; Royal Jordanian Airline, Jordan Phosphate Mining Company, and Bank of Jordan. A hybrid qualitativequantitative approach is used to for this analysis as it works well for case studies, and secondary data was used and collected from the annual reports of each of the companies. Separated analyses were made for each company; horizontal analysis, vertical analysis, ratio analysis, and trend analysis, which resulted in financial distress with RJ and JPMC caused by both internal and external factors; BOJ had a good result that reflects its financial health.
The purpose of the research is to test how managers use the financial instruments in reviewing the financial statements to face or to predict a crisis. It focuses on the important role of financial ratios as one of the most used tools to analyze a company to examine its financial health which is used by both management and investors. Studying three publicly held companies from different sectors in Jordan; Royal Jordanian Airline, Jordan Phosphate Mining Company, and Bank of Jordan. A hybrid qualitativequantitative approach is used to for this analysis as it works well for case studies, and secondary data was used and collected from the annual reports of each of the companies. Separated analyses were made for each company; horizontal analysis, vertical analysis, ratio analysis, and trend analysis, which resulted in financial distress with RJ and JPMC caused by both internal and external factors; BOJ had a good result that reflects its financial health.
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Yönetimi Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
