THE EFFECT OF THE COVID-19 OUTPUT ON FINANCIAL PERFORMANCE OF MINING COMPANIES

Abstract

Disasters, epidemics and wars generally cause economic crises that are reflected in the financial performance of companies. In this study, the economic and social effects of the COVID-19 epidemic on the world were examined. The theoretical and practical framework of the analysis of financial statements and how it can be used in reading the financial performance of companies are emphasized. In order to compare the financial performances of mining companies before and during the epidemic, the financial statements of mining companies traded in BIST covering the years 2015-2021 were compared.