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The Effect of COVID-19 on the Tourism Sector in Turkey: An Evaluation with Financial Statement Analysis

The Effect of COVID-19 on the Tourism Sector in Turkey: An Evaluation with Financial Statement Analysis
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Author(s): Duygu Şengül Çelikay (Eskişehir Osmangazi University, Turkey)and Ferdi Çelikay (Eskişehir Osmangazi University, Turkey)
Copyright: 2021
Pages: 23
Source title: Handbook of Research on the Impacts and Implications of COVID-19 on the Tourism Industry
Source Author(s)/Editor(s): Mahmut Demir (Isparta University of Applied Sciences, Turkey), Ali Dalgıç (Isparta University of Applied Sciences, Turkey)and Fatma Doğanay Ergen (Isparta University of Applied Sciences, Turkey)
DOI: 10.4018/978-1-7998-8231-2.ch004

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Abstract

This study aims to reveal the effect of COVID-19 on the financial performance and position of the tourism sector. The financial statement data of the firms traded in the restaurants and hotels sub-sector in Borsa Istanbul were analyzed by using financial statement analysis techniques. According to the comparative income statements, the firms' total profit turned into a loss by declining 181%. The first 9-month analyses are essential in revealing the significant decrease in the firms' revenues and the fact that the expenses could not be reduced; the firms sold fixed assets and realized capital increases to continue their activities. The policymakers should develop a comprehensive cash support policy and develop short-term measures such as cost-free financing opportunities and expanding loan opportunities to reduce the damage.

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