Regardless of the industry in which a company operates, evaluating corporate performance is one of the most critical and vital processes; the most essential and prominent performance evaluation is related to financial performance. Appropriate performance analysis is complex and critical for decision-makers in different financial performance factors; thus, a methodological framework is needed to solve such complex decision problems. Therefore, this research aims to rank the companies included in the sustainability index (excluding banks) in Turkey by considering their financial performance. The criteria weights were determined using the full consistency method (FUCOM) by considering the evaluations of four experts. The firms were ranked using nine multi-criteria decision-making methods. The consensus among the nine rankings was ensured with the Copeland technique. The decision matrix includes financial ratios and the stock market performance of the firms; 100,000 FUCOM weights were created with random evaluations to validate the results. The results indicate that the most crucial criterion is the current ratio by considering expert evaluations. Weight simulation indicates that alternative 16 (alternative 21) is superior (inferior) to the other alternatives, even though the weights are determined with random evaluations. Ranking with expert evaluations is similar to the mean of the weight simulation results. The results demonstrate that the proposed framework can be performed as a basis for financial performance ranking.

中文翻译：

---

确定伊斯坦布尔证券交易所可持续发展指数中公司的财务绩效：将多标准决策方法与模拟相结合

无论公司从事哪个行业，评估公司绩效都是最关键、最重要的流程之一；最本质、最突出的绩效评价与财务绩效有关。适当的绩效分析对于处于不同财务绩效因素的决策者来说是复杂且至关重要的；因此，需要一个方法框架来解决如此复杂的决策问题。因此，本研究旨在通过考虑财务表现，对土耳其可持续发展指数中包含的公司（不包括银行）进行排名。标准权重是通过考虑四位专家的评估，采用完全一致性方法（FUCOM）确定的。这些公司使用九种多标准决策方法进行排名。谷轮技术确保了九个排名之间的一致性。决策矩阵包括公司的财务比率和股票市场表现；通过随机评估创建了 100,000 个 FUCOM 权重来验证结果。结果表明，考虑专家评估后，最关键的标准是流动比率。权重模拟表明，尽管权重是通过随机评估确定的，但备选方案 16（备选方案 21）优于（劣于）其他备选方案。专家评价的排名类似于权重模拟结果的平均值。结果表明，所提出的框架可以作为财务绩效排名的基础。