
Risk Analysis of Credit and Financing Structures of Turkish Manufacturing Sector from Accounting Perspective: Restricted Boltzmann Machine Approach
Chapter from the book:
Kurtlar,
M.
(ed.)
2025.
Accounting, Auditing and Financial Statements: Theory and Practice.
Synopsis
This study aims to analyze the financial status and sector risks of companies operating between 2017-2023 using manufacturing sector data announced by the Central Bank of the Republic of Turkey (CBRT). In the study, variables such as short-term and long-term cash loans, non-cash loans, bonds and leasing fund usage representing sector risk are examined and the change in financing sources, including short-term cash loans in TL and short-term cash loans in foreign currency, and their sectoral effects are evaluated in detail. In addition, the relationship between the basic components and sectoral risk is revealed by reducing the size of the data with the PCA (Principal Component Analysis) method. In the study, 35 financial ratios and 17 sectoral risk-related credit and financing account items are used to reveal hidden situations and energy levels with the Restricted Boltzmann Machine.