Giriş Yap Üye Ol


In this study, the purpose was to make a Liquidity Analysis of a national newspaper, which sustains its activities in our country, for the years 2016-2017 by dealing with the process of journalism as an important factor in communication sector throughout history. It may also be claimed that public relations affect financial statements, financial structures and the liquidity structures of newspapers directly or indirectly. The application data for analyses were obtained from the Public Disclosure Platform (PDP) website. The interpretation of the application was limited with mere liquidity analysis and activity rates. The Comparison Method was made use of in the study. According to the Liquidity Analysis of the press business in question for the year 2016-2017, it was determined that the company did not have any problems in terms of paying its debts and sustaining its business, and it was above the standard rates. The The Acid-test Ratio, which shows the short-term solvency of the business in Liquid Assets that remain after the deduction of stocks and prepaid advances, was close to 1 in the previous year, which means a relatively low level; however, this ratio increased in the current year. When compared between years, the Acid-test Ratio for 2017 was higher, which means above the standard ratio. The Cash Ratio, which shows the short-term solvency even if there are no current values in the company and even if there are no receivables, also shows that the Cash Ratio was low in 2016; however, it recovered in 2017, and exceeded the ideal ratio of 20%. The Cash Ratio in the current year is better compared to that of the previous year. When the activity ratios were evalauted, it was determined that the stocks of the business were continuous 22 times in 2017, and the collection time of the receivables was 149 days. Research is important in that it is a multidisciplinary study that targets public relations, journalism and accounting-financing fields.


Public Relations, Journalism, Liquidity Analysis.

Yazar: İrfan ERTEKİN -
Sayfa Sayısı: 333-346
Tam Metin:
Turkish Studies
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