eki̇mad Ekonomi İşletme ve Maliye Araştırmaları Dergisi 2667-503X İrfan ERSİN 10.38009/ekimad.1180859 Business Administration İşletme The Relationship Between Financial Performance and Existence of Members with Accounting or Audit Background in The Board of Directors: Evidence from Turkish Banking Sector Finansal Performans ve Yönetim Kurullarında Muhasebe veya Denetim Geçmişi Olan Üyelerin Bulunması Arasındaki İlişki: Türk Bankacılık Sektörü Örneği https://orcid.org/0000-0003-1093-2664 Baloğlu Gürol SÜZER GRUBU https://orcid.org/0000-0003-4186-2291 Çakalı Kaan Ramazan Türkiye Kalkınma ve Yatırım Bankası A.Ş. 12 31 2022 4 3 270 292 09 27 2022 12 31 2022 Copyright © 2018, Journal of Economics Business and Finance Research 2018 Journal of Economics Business and Finance Research

The relationship between the financial performance and the composition and structure of board of directors (BoD) of enterprises is among the research topics in the literature. In this study, the relationship between the financial performance and existence of members with accounting or audit background in the BoD of banks, which has not been studied in previous academic literature is analyzed. Dependent variables are chosen as ROA and ROE and the ratio of members with accounting or audit background in the BoDs of banks is chosen as the independent variable. Two distinct periods are used to test the existence of the relationship, 2017-2021 and 2016-2020 periods. In the analysis, Kruskal-Wallis H test and Mann-Whitney U test are applied. As a result, a significant difference in bank performances depending on the presence of members with accounting or audit background in BoD is identified in both ROE and ROA with different extends.

İşletmelerin finansal performansı ve yönetim kurullarının yapısı arasındaki ilişki literatürdeki araştırma konuları arasında yer almaktadır. Bu çalışmada, daha önceki akademik çalışmalarda araştırılmayan, bankaların yönetim kurullarındaki muhasebe veya denetim geçmişi olan üyelerin dahil edilmesi ile bankaların finansal performansları arasındaki ilişki araştırılmıştır. Çalışmanın bağımlı değişkeni olarak özkaynak kârlılığı ve aktif kârlılığı, bağımsız değişken olarak ise bankaların yönetim kurullarında yer alan muhasebe veya denetim geçmişine sahip üyelerin oranı seçilmiştir. İlişkinin mevcudiyetini test etmek için iki farklı dönem, 2016-2020 ve 2017-2021 kullanılmıştır. Analizlerde, Kruskal-Wallis H testi ve Mann-Whitney U testi uygulanmıştır. Sonuç olarak, yönetim kurullarında muhasebe veya denetim geçmişi olan üyelerin bulunmasına bağlı olarak, ROE ve ROA’de farklı seviyelerde, banka performansları açısından anlamlı bir farklılık bulunduğu belirlenmiştir.

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