BANKA PERFORMANSI ÜZERİNDE YÖNETİM KURULU BÜYÜKLÜĞÜNÜN ETKİSİ

Yıl 2010, Cilt: 24 Sayı: 3, 67 - 78, 06.07.2011

Mehmet Aygün Aslıhan Taşdemir Ertuğrul Çavdar

Öz

Bu çalışmada banka performansı üzerinde yönetim kurulu
büyüklüğünün etkisi incelenmiştir. 2006–2008 yıllarını kapsayan çalışmada
İstanbul Menkul Kıymetler Borsası’nda işlem gören 12 özel ve kamu bankası
verilerinden yararlanılmıştır. Ampirik analizlerde regresyon ve korelasyon
analizleri kullanılmıştır. Yapılan analiz sonucunda banka karlılıkları ile yönetim
kurulunun büyüklüğü arasında negatif ve istatistiksel olarak anlamlı sonuçlar
elde edilmiştir. Buna karşın piyasa temelli gösterge olarak kullanılan Tobin’s q
ile yönetim kurulu büyüklüğü arasında pozitif ve anlamlı sonuçlar
görülmektedir. Çalışmada elde edilen önemli bir bulgu da, bankaların halka
açıklılık oranı ile karlılık arasında pozitif buna karşın banka risklilik göstergeleri
ile performans arasında negatif bir ilişkinin olduğunu ortaya koymuştur.

Anahtar Kelimeler

Yönetim Kurulu Büyüklüğü, Banka Performansı, Büyüklük, Karlılık

Kaynakça

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