This study aimed to evaluate the financial performance of tourism companies listed on the Borsa Istanbul Stock Exchange (BIST) using a multi-criteria decision-making method called the Range of Values (ROV) technique. This approach was chosen because it allows multiple financial indicators to be...

Hotel business performance has been traditionally measured through financial metrics. Nevertheless, recent research emphasizes the increasing relevance of non-financial metrics such as sustainability, stakeholder perceptions, and strategic management practices. This study assesses the evolution...

This systematic review analyzes and compares the predictive power between traditional financial ratios and cash flow-based ratios in estimating performance. Although traditional ratios of return on assets and debt to equity have received extensive application, cash flow ratios are increasingly...

This research indicates that accounting is essential for assessing South Asian airline companies via financial ratio analysis from 2011 to 2022. The accounting measurements delineate informing and facilitating strategic decision-making from 2011 to 2022. The analysis utilizing GARCH and PARCH...

Background: Warehouses play a vital role in logistics systems, not only for storing goods but also for providing value-added services. To improve warehouse productivity and reduce costs, it is essential to measure their performance and identify inefficiencies. Method: This paper introduces a new...