Sermaye Yapısı ve PersonelGiderleri: Mevduat Bankaları ÜzerineBir Araştırma

Year 2016, Issue: 620, 61 - 70, 01.10.2016

Nasıf Özkan , Fatih Akbey

Abstract

Bu çalışma, 2003-2015 yılları arasında Türkiye’de faaliyet gösteren yirmi dokuz mevduat bankasının, sermaye yapısı ile emek yoğunluğu arasındaki ilişkiyi ampirik olarak araştırmaktadır. Bankaların sermaye yapısı ölçütü olarak, özkaynak rasyosu ve sermaye yeterliliği standart oranı kullanılırken, bankaların emek yoğunluğu, personel giderlerinin toplam aktiflere bölünmesiyle hesaplanmaktadır. Çalışmada ayrıca, banka büyüklüğü, net faiz marjı, faiz dışı etkinlik, aktif kalitesi ve özkaynak karlılığı gibi kontrol değişkenlerinin de emek yoğunluğu üzerindeki etkileri incelenmektedir. Sermaye yapısı değişkenlerinin ve kontrol değişkenlerinin emek yoğunluğu üzerindeki etkileri panel veri regresyon analizi yöntemi kullanılarak test edilmektedir. Çalışma sonuçlarına göre, bankalarının sermaye yapısı değişkenleri ile emek yoğunluğu arasında pozitif bir ilişki söz konusudur. Bu durum, iyi sermayelendirilmiş mevduat bankalarının, daha yüksek personel giderlerine sahip olduğu anlamına gelmekte ve Bertay ve Uras (2016)’nın bulgularını desteklemektedir

Keywords

İşgücü Maliyetleri, İflas Maliyetleri, Finansal Yapı

Capital Structure and Employee Expenses: An Investigation on Deposit Banks

Abstract

This study empirically investigates the relationship between capital structure and labor intensity of twenty nine deposit banks operating in Turkey between the years 2003 to 2015. The equity ratio and the capital adequacy ratio are used as measure of the capital structure of banks while the labor intensity of banks is calculated by dividing personnel expenses to total assets. The study also examines the impact of control variables such as size of bank, net interest margin, non-interest income, asset quality, and return on equity on the labor intensity. The impact of capital structure variables and control variables on banks’ labor intensity are tested by using panel data regression analysis. According to the study results, there is a positive relationship between the capital structure variables and labor intensity of banks. This means that well-capitalized banks have higher personnel expenses and the findings of Bertay and Uras (2016) are supported

Keywords

Labor Costs, Bankruptcy costs, Financial Structure

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