Apan, MehmetAlp, IhsanÖztel, Ahmet2024-09-292024-09-2920191305-5577https://search.trdizin.gov.tr/tr/yayin/detay/345582https://hdl.handle.net/20.500.14619/11734Global competition enables countries’ advantageous sectors to stand out as an indicator of theireconomic power. The importance of these sectors may vary by country or the time period they operatein. The textile industry is one of the sectors that significantly contributes to Turkey’s economic growth.Thus, it is important to monitor the financial activities of the firms in the textile sector as a performanceindicator since it is evident that the financial efficiency of each company will contribute positively tothe overall efficiency of the whole sector. In this study, the financial activities of 19 firms in the textilesector being traded on Borsa Istanbul (BIST) for the period 2008-2017 are examined. For efficiencyanalysis, DEA (Data Envelopment Analysis) -Window Analysis method was applied by using financialindicators of these companies. It was observed that the highest average efficiency value of thecompanies was realized in 2017 with 94.09%. The average activity levels in other years were found tobe in the range of 60%-90%. In the empirical analysis, the efficiency values of the top five companieswere determined to be at the level of 90%-100%. DESA has achieved the most successful performancein average efficiencies with a score of 98.04 when the whole period is considered. SÖNMEZ andMENDERES firms have taken the second and the third places with scores of 97.40 and 94.74,respectively. The close performances of the top three firms were also observed in three-years windows.However, in the three-year window analysis, SÖNMEZ ranked the first, DESA ranked the second andMENDERES ranked the third according to their average scores. One of the reasons for this smalldifference between the rankings is that, firstly, the firms’ performances have been very close to eachother, and secondly the effect of the low score (76.11) obtained by SÖNMEZ in 2008 has beendiminished for the firm in the three-year window analysis. KARSU occupied the last place with thelowest average efficiency score in both rankings.eninfo:eu-repo/semantics/openAccessArticle1284210734558227