EVALUATION OF THE FINANCIAL SITUATION AND PERFORMANCE OF THE SECTOR OF RESTAURANT AND HOTELS OPERATING IN BORSA ISTANBUL

Companies can face a lot of risk that affect both their financial situations and their success while doing their operational activities.Incidents that are not related to the activities of the companies and which may affect the general economy or the sector can be realized. Flight crisis that emerged between Turkey and Russia is a such an event that has affected economy especially certain sectors. One of the sector most affected by this crisis is the tourism sector. The number of tourists coming from Russia to our country in summer period is the level of not to be underestimated and as a result of the regressed relations, there have been serious decreases in this number in 2016.Therefore, a temporary crisis has emerged in the tourism sector.Accommodation businesses in the tourism sector will also be expected to be affected by this crisis.According to thisexpectation, aim of this research is to evaluate the changes and developments in the financial conditions and successes during the crisis period for the enterprises operating in the Restaurants and Hotels sector in Borsa Istanbul (B？ST). In addition, it is aimed to evaluate the enterprises in a wider perspective by using different methods that can reflect financial change