Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz

Year 2019, Issue: 83, 279 - 298, 01.07.2019

Gizem Çopur Vardar , Aslı Yıkılmaz Erkol

https://doi.org/10.25095/mufad.580171

Abstract

Bu çalışmanın amacı 2005-2017 yılları arasında BIST 100 endeksi banka ve imalat sanayi sektörlerindeki firmaların ihtiyatlılık skorlarını hesaplayarak, karşılaştırma yapmaktır.  Koşulsuz ihtiyatlılığın tahmininde negatif tahakkuk yöntemi, koşullu ihtiyatlılığın tahmininde ise piyasa değeri/defter değeri oranı yöntemi kullanılmıştır. Elde edilen sonuçlara göre her iki sektörün koşullu ihtiyatlılık skoru yüksektir. Fakat bankacılık sektörünün koşullu ihtiyatlılık skoru imalat sanayi sektörüne göre daha yüksektir. Koşulsuz ihtiyatlılığın ise her iki sektörde düşük olduğu fakat imalat sanayi sektöründe son yıllarda yükselme eğiliminde olduğu gözlemlenmiştir. Sonuç olarak iki sektörün ihtiyatlılık düzeyinin birbirbirinden önemli ölçüde farklılaşmadığı ve düzenleyici otoritenin bankacılık sektörü ihtiyatlılık düzeyini önemli derecede etkilediği sonucuna varılmıştır.

Keywords

İhtiyatlılık, koşullu ihtiyatlılık, koşulsuz ihtiyatlılık, Bankacılık sektörü, İmalat Sanayi Sektörü

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