TY - JOUR TT - CAPITAL INCREASE IN INCORPORATED COMPANIES: REVIEW OF TURKISH BANKING SECTOR AU - Aslanoglu, Suphi AU - Yildiz, Seyfi AU - Cengiz, Selim PY - 2017 DA - March DO - 10.17261/Pressacademia.2017.365 JF - Journal of Economics Finance and Accounting JO - JEFA PB - Suat TEKER WT - DergiPark SN - 2148-6697 SP - 48 EP - 69 VL - 4 IS - 1 KW - Banking sector KW - capital increase KW - internal resources KW - Turkish Business Law KW - equity finance N2 - Purpose – In review of academic researches regarding capital increase in thecountry, it becomes clear that there are few studies observing the factorsaffecting corporations’ capital structure and decisions on increase. Moreover,there is almost no study concerning capital structure and capital increase inbanking sector which is vital for financial markets. Consequently, the purposeof this study is to scrutinize in various time periods, the capital structureand capital increases in Turkish banking sector as well as the factors behindthem. Insomuch that some knowledge shall be gained pertaining to the capitalstructure and capital increases in Turkish banking sector within differentperiods. Methodology – This study has utilized content analysis method in order toreview levels of capital increase and the factors forming the capital structureof Turkish banking sector. In scope of the purpose of this study, financialaccounts pertaining to the periods of 2010 and 2015 of 13 banks which areperpetually active in BIST (Istanbul Stock Exchange) have been scrutinized. Thedata required for the study has been obtained from the activity reports of thebanks plus KAP (public disclosure platform).Findings - It has beenascertained that the banks subject to the study increase their capitals mostlyby means of internal resources and rarely via external sources.Conclusion – It has been gathered that the banks keep operating with highprofits and preserve the majority of their period incomes in shareholders’equity by increasing capital or transferring to the reserves. Additionally, ithas been determined that the banks included in the study have oriented a verysmall part of their equity to such fixed investments as real assets andparticipations, as well as they have remarkably high equity and accordingly astrong structure of liquid assets. On a general basis, it might be suggestedthat the banks have had high equity in the course of years. CR - Arıçelik, G. (2010), Ticari Bankalarda Performans Ölçümü: Camels Analizine Dayalı Bir İnceleme, T.C. Dokuz Eylül Üniversitesi, Sosyal Bilimler Enstitüsü, İktisat Anabilim Dalı, Yayınlanmamış Yüksek Lisans Tezi, İzmir. CR - Akkale, R. G.(2013), Kayıtlı Sermaye Yapısı Hakkında Genel Bilgi ve 6102 Sayılı Türk Ticaret Kanunu’na Göre Halka Açık Olmayan Anonim Şirketlerde Sermaye Artırım Usulü, Gazi Üniversitesi Hukuk Fakültesi Dergisi, C. XVII. CR - Bahtiyar, M. (1996), Anonim Ortaklıkta Kayıtlı Sermaye Sistemi ve Sermaye Artırımı, Beta Yayınları, İstanbul. CR - Biçer, L. (2010), Anonim Şirketlerde Şartlı Sermaye, İstanbul. CR - Çağlar, H. (2010), Anonim Şirketlerde Esas Sermayenin Azaltılması, Ankara. CR - Güçlü, H. M. (2015), Anonim Şirketlerde Şartlı Sermaye Artırımı, T.C. Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Özel Hukuk Ana Bilim Dalı, Ticaret Hukuku Bilim Dalı, Yayınlanmamış Yüksek Lisans Tezi, Konya. CR - İmregün, O. (1989), Anonim Ortaklıklar, Yasa Yayınları, İstanbul. CR - Kaya, A. (1997), Sermaye Artırımı, 40. Yılında Türk Ticaret Kanunu, İstanbul. CR - Kendigelen, A. (2012), Yeni Türk Ticaret Kanunu: Değişiklikler, Yenilikler ve İlk Tespitler, 2. Bası, İstanbul. CR - Koç, Y. Y. (2001), Genel Muhasebe İlkeleri Uygulaması, Tek Düzen Muhasebe Sistemi, Ankara. CR - Moroğlu, E. (2003), Anonim Ortaklıklarda Esas Sermaye Artırımı, Vedat Kitapçılık, İstanbul. CR - Pulaşlı, H. (2013), İkincil Mevzuat Çerçevesinde Çıkarılan Yönetmelik ve Tebliğlere ve 6362 Sayılı Sermaye Piyasası Kanununa Göre Hazırlanmış Şirketler Hukuku Genel Esaslar, 2. Bası, Seçkin Yayıncılık, Ankara. CR - Saraç, T. (2009), Anonim Şirketlerde Şarta Bağlı Sermaye Artırımı, Ankara. CR - Şengür, D. E. (2011), “Yeni Türk Ticaret Kanunu İle Anonim Şirketlerde Sermaye İle İlgili Getirilen Yenilikler”, Mali Çözüm Dergisi, Ocak- Şubat, 97-119. CR - Tekinalp, Ü. (2011), Yeni Anonim ve Limited Ortaklıklar Hukuku, Vedat yayınevi, 2. Bası, İstanbul. CR - Ünsal, E. M. (2004), Makro İktisada Giriş, Siyasal Kitabevi, Ankara. CR - http://www.hitasymm.com.tr/yeni-turk-ticaret-kanunu-ile-anonim-sirketlerde-sermaye-ve-sermaye-artirimi-ile-ilgili-getirilen-yenilikler- CR - http://www.vergimevzuati.org/yeni-ttkna-gore-anonim-sirketlerde-sermaye-arttirimi/ CR - http://yildirimercan.blogspot.com.tr/2013/01/anonim-sirketlerde-sarta-bagl-sermaye.html CR - http://www.thelira.com/yazar/31/ekrem-oncu/2099 UR - https://doi.org/10.17261/Pressacademia.2017.365 L1 - https://dergipark.org.tr/en/download/article-file/369964 ER -