A COMPARATIVE STUDY OF THE FINANCIAL STRUCTURES OF BANKS IN TURKEY AND KYRGYZSTAN

Year 2016, Volume: 9 Issue: 2, 53 - 60, 07.04.2016

Mesut Doğan , Feyyaz Yıldız

Abstract

The present study aims to compare the financial structures of the banks operating in the banking sectors of Turkey and Kyrgyzstan in the period between 2007 and 2014. Financial data of the banks of Turkey and Kyrgyzstan were used to create a sample. 10 financial ratios were used in 5 categories in order to compare the structures of the banks. The mentioned categories are related to balance sheet structure, asset quality, capital adequacy, income and expense structure, and profitability. T-test was utilized in empirical analyses. The results of the analysis suggest that Kyrgyz banks have higher capital adequacy compared to the banks in Turkey. Banks in Turkey, on the other hand, had higher levels of non-interest incomes, asset quality, return on assets and return on equity compared to the banks in Kyrgyzstan. 

Keywords

Turkey, Kyrgyzstan, Banking System, Financial Structure, Financial Ratios

TÜRKİYE İLE KIRGIZİSTAN’DA BULUNAN BANKALARIN MALİ YAPILARININ KARŞILAŞTIRILMASI

Abstract

Bu çalışmada 2007-2014 yılları arasında Türkiye ve Kırgızistan’da Bankacılık Sektöründe faaliyette bulunan mevduat bankaların mali yapılarının karşılaştırılması amaçlanmıştır. Türkiye Kırgızistan’da bulunan bankaların finansal verileri kullanılarak bir örneklem oluşturulmuştur. Araştırmada bankaların mali yapılarını karşılaştırmak için 10 finansal oran 5 kategoriye ayrılarak kullanılmıştır. Söz konusu kategoriler; bilanço yapısı, aktif kalitesi, sermaye yeterliliği, gelir gider yapısı ve karlılık ile ilgili oranlardır. Ampirik analizlerde ttestinden yararlanılmıştır. Yapılan analiz sonucunda Kırgızistan’da bulunan bankaların sermaye yeterliliği Türkiye’de bulunan bankalardan daha yüksek olduğu belirlenmiştir. Buna karşın Türkiye’de bulunan bankaların faiz dışı gelirleri, aktif kalitesi, varlık karlılığı ve öz sermaye karlılığı Kırgızistan’da bulunan bankalardan daha yüksek olduğu tespit edilmiştir. 

Keywords

Türk iye, Kırgızistan, Bank acılık Sistemi, Mali Yapı, Finansal Oranlar

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