The Relatıonshıp Between the Board Structure and Bank Performance: A Dynamıc Panel Data Analysıs on Commercıal Banks Lısted on the Stock Exchanges of Developıng Countrıes

Yıl 2024, Cilt: 24 Sayı: 1, 318 - 334, 25.03.2024

Cengiz Hokka , Ahmet Emre Biber

https://doi.org/10.11616/asbi.1395711

Cited By: 1

Öz

The aim of this study is to reveal the relationship between board structure and bank performance. For this aim, the relationship between the board structure and the financial performance of banks listed on the stock exchanges of developing countries in the period 2011-2021 is analyzed with the dynamic panel data analysis. In this study, return on assets is used as the dependent variable. Board size, the proportion of directors with sector experience, the proportion of non-executive directors and the leadership structure are used as board variables. The findings show that board size and CEO duality are negatively related to bank performance. On the other hand, the effect of bank capital, one of the bank-specific control variables, on performance is found to be positive and statistically significant.

Anahtar Kelimeler

Bank Performance , Board Structure , Dynamic Panel Data Analysis , Developing Countries

Yönetim Kurulu Yapısı ve Banka Performansı Arasındaki İlişki: Gelişmekte Olan Ülkelerin Borsalarında İşlem Gören Ticari Bankalar Üzerine Dinamik Panel Veri Analizi

Öz

Bu çalışmanın amacı, yönetim kurulu yapısı ile banka performansı arasındaki ilişkiyi ortaya koymaktır. Bu amaç doğrultusunda 2011-2021 döneminde gelişmekte olan ülkelerin borsalarında işlem gören bankaların yönetim kurulu yapısı ile finansal performansı arasındaki ilişki dinamik panel veri analiz yöntemi kullanılarak incelenmiştir. Bağımlı değişken olarak aktif kârlılığı (ROA)’nın kullanıldığı çalışmada, yönetim kurulu büyüklüğü, sektör tecrübesine sahip yönetici oranı, icracı olmayan yönetici oranı ve liderlik yapısı ise yönetim kurulu değişkenleri olarak kullanılmıştır. Analizden elde edilen bulgulara göre, hem yönetim kurulu büyüklüğü değişkeni hem de genel müdürlük ve yönetim kurulu başkanlığı görevlerinin aynı kişi tarafından icra edilmesi durumunu ifade eden liderlik yapısı değişkeni ile banka performansı arasında negatif yönlü bir ilişki olduğu görülmüştür. Diğer taraftan, bankaya özgü kontrol değişkenlerinden banka sermayesinin performans üzerindeki etkisinin pozitif ve istatistiki olarak anlamlı olduğu tespit edilmiştir.

Anahtar Kelimeler

Banka Performansı , Yönetim Kurulu Yapısı , Dinamik Panel Veri Analizi , Gelişmekte Olan Ülkeler

Kaynakça

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