Takipteki Krediler Oranı ve Mevduatların Bankacılıkta Zimmet Suçuna Etkileri

Year 2018, Issue: 109, 161 - 182, 01.06.2018

Afrin Şahin

Abstract

Bankacılıkta zimmet vakaları makroekonomik ve finansal göstergelerden etkilenebilmektedir. Bu çalışmada; En Küçük Kareler OLS yöntemi ve Türkiye 2002-2016 çeyrek dönem verisi kullanılarak, takipteki kredilerin toplam krediler içindeki payının ve mevduatların bankacılık sektöründe zimmet suçundan mahkûm olmuş kişi sayısına etkileri tahmin edilmektedir. Elde edilen bulgulara göre, her iki değişken de mahkûm sayısını artırmaktadır. Ekonomi büyürken, bankacılık sektöründe kredi genişlemesinin olduğu dönemlerde, sektörün gevşek kredi koşullarını uygulaması zimmet vakalarını artırabilecektir. Bu nedenlerle, bankaların kurum içi denetim mekanizmalarında sıkılaştırmaya gitmeleri, kurum içi ve kurum dışı denetimlerin etkinliğinin artırılması ve teknolojiden daha fazla yararlanılması önem taşımaktadır.

Keywords

Bankacılıkta Zimmet, OLS, Krediler.

THE EFFECTS OF NON-PERFORMING LOANS RATIO AND DEPOSITS ON BANK EMBEZZLEMENT

Abstract

Embezzlement cases in banking can be affected by macroeconomic and financial indicators. This study estimates the effects of the share of non-performing loans over total loans and deposits on the number of criminals sentenced from bank embezzlement by using Ordinary Least Squares OLS method and Turkish quarterly data spanning 2002-2016. According to the findings, both variables increase the number of prisoners. When the economy is growing, during the expansion periods of bank credits, loose credit conditions of banks may increase the embezzlement cases. For these reasons, it is important that banks tighten their internal control mechanisms, increase the efficiency of internal and external audits and benefit more from the technology.

Keywords

Bank Embezzlement, OLS, Credits.

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