Finansal Başarısızlık Tahmininde Yapay Sinir Ağları Modelinin Kullanımı: Borsa İstanbul’da Bir Uygulama

English (OpenAlex)

Purpose -Financial failure causes to negative effects upon not only life course of enterprises but also a great number of stakeholders such as owner or partners of an enterprise, government, investor, institutions and organizations providing the enterprise with credit.Together change in information and communication technologies, in financial failure prediction studies the place of artificial intelligence applications is increasingly.Objective of this study is to develop a model -with artificial neural networks that is one of the artificial intelligence applicationsregarding to estimating financial situations by benefiting from financial statements (tables) of enterprises being traded at Borsa İstanbul, Turkey and to measure estimation competency of this developed model.Methodology -Within the context of the study, an estimation model was developed on the basis of financial statements.Findings-Sample was classified into two sub-groups as training set and test set in the model, in which one-year-before-failure financial statements of enterprises, which failed financially, were benefited.Afterwards estimation competency of the network, which was trained with training set, was measured through test set.Conclusion-In conclusion, according to obtained findings, it was observed that the model artificial neural networks delivered a high performance in estimating financial failure over selected sample.