Entelektüel Sermayenin Ticari Bankalarda Kârlılığa Etkisi: Türk Bankacılık Sektöründen Kanıtlar

Year 2023, Issue: 98, 43 - 62, 17.04.2023

Haşmet Sarıgül

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

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

Entelektüel sermaye, Ticari bankalar, Karlılık, Panel Veri, GMM

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