Borsa İstanbul’da İşlem Gören Bankaların Yönetim Kurulu Yapısının Finansal Performansa Etkisi: Panel Veri Analizi

Öz

Çalışmada, bankacılık sektöründe faaliyet gösteren ve pay senetleri Borsa İstanbul’da işlem gören 16 bankanın 2007-2014 yılları arasındaki yönetim kurulu yapılarının finansal performanslarına olan etkisi, panel regresyon analiz yöntemi kullanılarak incelenmiştir. Bu amaçla çalışmada, bankaların yönetim kurulu yapısını ifade eden değişkenler ile finansal performans göstergeleri olan özsermaye kârlılığı, aktif kârlılık ve Tobin’s q değerleri arasındaki ilişki analiz edilmiştir. Analiz kapsamında oluşturulmuş üç farklı regresyon modeli doğrultusunda yönetim kurulu yapısını ifade eden 9 bağımsız değişkenden, bağımsız üye sayısının ve yönetim kurulu üye sayısının finansal performansı artırdığı tespit edilirken; kadın üye sayısının ve komite sayısının ise finansal performansı düşürdüğü tespit edilmiştir. Model bazında değerlendirme yapıldığında ise bankaların yönetim kurulu yapısının, finansal performansa olan etkisinin düşük düzeyde olduğu sonucuna da ulaşılmıştır.  

Anahtar Kelimeler

• Yönetim Kurulu Yapısı,Finansal Performans,Bankacılık,Borsa İstanbul,Panel Veri Analizi

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