KURUMSAL YÖNETİM UYGULAMALARININ TÜRKİYE’DE FAALİYET GÖSTEREN KATILIM BANKALARININ FİNANSAL PERFORMANSLARINA ETKİSİ

Abstract

Uluslararası literatürde kurumsal yönetim ile faizsiz bankaların finansal performansı arasındaki ilişkiyi inceleyen çok sayıda çalışma mevcut olmakla birlikte ülkemizde faizsiz çalışan bankalar olan katılım bankalarını bu konuda inceleyen yeterli sayıda çalışma bulunmamaktadır. Bu çalışmada katılım bankalarının kurumsal yönetim düzeyleri ile finansal performansları arasındaki ilişki incelenerek kurumsal yönetim göstergelerinin finansal performansı ne yönde etkilediği açıklanmaya çalışılmıştır. Bu kapsamda Türkiye’de faaliyet gösteren katılım bankalarının 2015-2019 yıllarına ait kurumsal yönetim açıklamaları ve finansal göstergeleri panel veri regresyon yöntemiyle analiz edilmiştir. Analiz çıktılarından hareketle finansal performansa etki eden kurumsal yönetim göstergeleri belirlenerek açıklanmıştır.

Keywords

• Kurumsal Yönetim
• Katılım Bankaları
• Finansal Performans

IMPACT OF THE CORPORATE GOVERNANCE PRACTICES ON THE FINANCIAL PERFORMANCE OF PARTICIPATION BANKS IN TURKEY

Abstract

Although there are many international studies examining the relationship between the corporate governance and the financial performance of interest-free banks, there are no sufficient studies examining participation banks, which are interest-free banks in Turkey. In this study, the relationship between corporate governance levels and financial performance of participation banks were examined and how corporate governance indicators affect financial performance was explained. Corporate governance disclosures and financial performance indicators between the years of 2015-2019 of the participation banks in Turkey were analyzed using panel data regression model. Finally, corporate governance indicators that affect financial performance were identified and explained.

Keywords

• Corporate Governance
• Participation Banks
• Financial Performance

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