Kurumsal Yönetim İlkesi Olarak Şeffaflık ve BİST’te İşlem Gören Mali Kuruluşların Şeffaflık Düzeyleri

Year 2022, Volume: 6 Issue: 2, 207 - 228, 30.12.2022

Erhan Daştan , Suat Yıldırım

https://doi.org/10.33399/biibfad.1085603

Abstract

Bu çalışmanın amacı; Borsa İstanbul’da kayıtlı olan mali kuruluşların 2018 yılı itibariyle şeffaflık düzeylerinin belirlenmesidir. Çalışmanın amacına uygun olarak mali kuruluşlara anket yapılarak elde edilen verilerin frekans dağılımları ortaya konulmuştur. Bu ankette Standart & Poor’s (S&P) tarafından geliştirilen “Şeffaflık ve Kamuya Açıklama Endeksi” metodolojisi kullanılmıştır. Sonuç olarak araştırma kapsamındaki mali kuruluşların şeffaflık düzeylerinin ortalaması %81 olarak tespit edilmiştir. Tüm sonuçlar incelendiğinde en yüksek şeffaflık yüzdesine sahip şirket grubu %85 şeffaflık oranı ile Banka ve Özel Finans Kurumlarıdır. %80’lik şeffaflık oranıyla Aracı Kurumlar ikici sırada, %79’la Finansal Kiralama ve Factoring Şirketleri üçüncü, %78’lik şeffaflık oranıyla Sigorta Şirketleri dördüncü sıradadır. Ayrıca çalışmada şirketlerin çalışan sayısı, faaliyet yılı, halka açıklık oranı ve bilanço büyüklüklerinin şeffaflık düzeylerine etki edip etmediği regresyon analizi ile incelenmiştir. Elde edilen sonuçlara göre hiçbir değişkenin şeffaflık düzeyine etki etmediği görülmüştür. Çalışmada analizler SPSS paket programı aracılıyla yapılmıştır.

Keywords

Kurumsal Yönetim, Şeffaflık, Kamuyu Aydınlatma, Mali Kuruluşlar

Transparency as a Corporate Governance Principle and Transparency Levels of Financial Institutions Traded in BIST

Abstract

The aim of this study is to determine of the transparency levels of financial institutions registered in Borsa Istanbul as of 2018. In accordance with the purpose of the study, the frequency distribution of the data obtained by surveying financial institutions was revealed. The "Transparency and Disclosure Index" methodology developed by Standard & Poor's (S&P) was used in this survey. As a result, the average transparency level of financial institutions within the scope of the research was determined as 81%. When all the results are analyzed, the company group with the highest transparency rate is Banks and Private Finance Institutions, with a transparency rate of 85%. Intermediary Institutions are in second place with a transparency rate of 80%, Financial Leasing and Factoring Companies are in third place with 79%, and Insurance Companies are in fourth place with a transparency rate of 78%. In addition, the number of employees, year of operation, free float ratio, and balance sheet sizes have been examined by regression analysis. According to the results obtained, it was seen that none of the variables affected the level of transparency. In the study, the analyzes were made using the SPSS package program.

Keywords

Corporate Governance, Transparency, Public Disclosure, Financial Institutions

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