Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar

Haşmet Sarıgül

doi:10.25095/mufad.1245202

Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar

Abstract

Bu çalışmanın amacı Türkiye’de faaliyet gösteren ticari bankalarda entelektüel sermaye ve kârlılık arasındaki ilişkinin incelenmesidir. Bankaların entelektüel sermaye düzeylerinin ölçülmesinde katma değer katsayısı modeline başvurulmuştur. Entelektüel katma değer katsayısı ile bileşenlerinin bankaların kârlılık düzeyleri üzerindeki etkileri ise Genelleştirilmiş Momentler Yöntemi tahmincileri kullanmak suretiyle araştırılmıştır. 2005–2021 dönemi yıllık verilerine dayalı olarak gerçekleştirilen dinamik panel veri analizinin bulguları entelektüel sermaye etkinliğinin ticari bankaların hem aktif hem de özsermaye kârlılıkları üzerinde istatistiksel olarak anlamlı pozitif etkisinin olduğunu göstermektedir. Entelektüel sermaye bileşenlerine dayalı olarak ölçüldüğünde ise kullanılan sermaye ve insan sermayesi etkinlik katsayılarının bankaların kârlılık göstergelerini olumlu yönde etkilediği görülmektedir. Diğer taraftan, yapısal sermaye etkinlik katsayısının kârlılık üzerindeki etkisi negatiftir.

Keywords

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Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Research Article

Authors

Haşmet Sarıgül ^*
0000-0001-7262-6668
Türkiye

Publication Date

April 17, 2023

Submission Date

January 31, 2023

Acceptance Date

February 17, 2023

Published in Issue

Year 2023 Number: 98

DOI

https://doi.org/10.25095/mufad.1245202

IZ

https://izlik.org/JA29BN66NE

Cite

RIS / Bibtex

APA

Sarıgül, H. (2023). Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar. Muhasebe Ve Finansman Dergisi, 98, 43-62. https://doi.org/10.25095/mufad.1245202

AMA

1.Sarıgül H. Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar. Muhasebe ve Finansman Dergisi. 2023;(98):43-62. doi:10.25095/mufad.1245202

Chicago

Sarıgül, Haşmet. 2023. “Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar”. Muhasebe Ve Finansman Dergisi, nos. 98: 43-62. https://doi.org/10.25095/mufad.1245202.

EndNote

Sarıgül H (April 1, 2023) Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar. Muhasebe ve Finansman Dergisi 98 43–62.

IEEE

[1]H. Sarıgül, “Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar”, Muhasebe ve Finansman Dergisi, no. 98, pp. 43–62, Apr. 2023, doi: 10.25095/mufad.1245202.

ISNAD

Sarıgül, Haşmet. “Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar”. Muhasebe ve Finansman Dergisi. 98 (April 1, 2023): 43-62. https://doi.org/10.25095/mufad.1245202.

JAMA

1.Sarıgül H. Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar. Muhasebe ve Finansman Dergisi. 2023;:43–62.

MLA

Sarıgül, Haşmet. “Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar”. Muhasebe Ve Finansman Dergisi, no. 98, Apr. 2023, pp. 43-62, doi:10.25095/mufad.1245202.

Vancouver

1.Haşmet Sarıgül. Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar. Muhasebe ve Finansman Dergisi. 2023 Apr. 1;(98):43-62. doi:10.25095/mufad.1245202

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Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar

Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar

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Cited By

The Effect of Intellectual Capital on the Financial Performance of Islamic and Conventional Life Insurance Companies in GCC and ASEAN

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