Multi-criteria decision-making techniques and an application in the finance sector

In this study, the changes created by the expected credit loss provisioning approach, which was implemented in 2018, in the financial statements of the banking sector and the way of doing business are discussed. In addition, the effect of variables that gain importance or differentiates with the expected loan loss provision approach on banks' performance analysis has been examined. Finally, in the study, the results of performing the performance analysis on the share taken from the changes experienced in the period regarding the criteria instead of the stock values regarding the criteria were examined and the results were interpreted by taking the sector information into consideration.