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

Yıl 2016, Cilt: 9 Sayı: 2, 53 - 60, 07.04.2016

Mesut Doğan Feyyaz Yıldız

Öz

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. 

Anahtar Kelimeler

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

TÜRKİYE İLE KIRGIZİSTAN’DA BULUNAN BANKALARIN MALİ YAPILARININ KARŞILAŞTIRILMASI

Öz

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. 

Anahtar Kelimeler

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

Kaynakça

• Alam, H. M., Raza A. & Akram M. (2011). A Financial Performance Comparison of Public Vs Private Banks: The Case of Commercial Banking Sector of Pakistan. International Journal of Business and Social Science. 2(11), 56-64.
• Ansari, S. & Rehman, A. (2010). Financial Performance of Islamic and Conventional Banks in Pakistan: A Comparative Study. 8th International Conference on Islamic Economics and Finance.
• BRSA (2014). Banking Regulation and Supervision Agency. https://www.bddk.org.tr/WebSitesi/turkce/Raporlar/TBSGG/13810tbs_temel_gostergeler.pdf, 10.04.2015.
• Chantapong, S. (2003). Comparative Study of Domestic and Foreign Bank Performance in Thailand: The Regression Analysis. http://ideas.repec.org/a/kap/ecopln/v38y2005i1p63-83.html, 10.12.2014.
• Ertuğrul, İ. & Karakaşoğlu N. (2011). Banka Şube Performanslarının Vikor Yöntemi İle Değerlendirilmesi. Endüstri Mühendisliği Dergisi. YA/EM 2008 Özel Sayısı Cilt: 20 Sayı: 1 Sayfa: 19-28.
• Hanif, M., Tariq, M., – Tahir, A. & Momeneen, W. (2012). Comparative Performance Study of Conventional and Islamic Banking in Pakistan. International Research Journal of Finance and Economics. ISSN 1450-2887 Issue 83, pp.62-72.
• Javaid, S., Anwar J., Zaman K. & Gafoor A. (2011). Determinants of Bank Profitability in Pakistan: Internal Factor Analysis. Medıterranean Journal Of Socıal Scıences. Vol. 2, No. 1, January 2011, ISSN 2039-2117.
• Jha, S. & Hui, X. (2012). A comparison of financial performance of commercial banks: A case study of Nepal. African Journal of Business Management. 6(25): 7601-7611.
• Loghod, H. A. (2010). Do Islamic Banks Perform Better than Conventional Banks? Evidence from Gulf Cooperation Council countries. Working Paper Series, http://www.arab-api.org/jodep/products/delivery/wps1011.pdf, 01.09.2014.
• Matthew, N. G. & Esther, L. A. (2012). Financial Performance Comparison of Foreign VS Local Banks in Ghana. International Journal of Business and Social Science. 3(21): 82-87.
• NBKR (2015) National Bank of the Kyrgyz Republic, http://www.nbkr.kg/DOC/12062015/000000000035915.pdf, 10.04.2015.
• Ryu-K. P. & Piao, S. Z. & Doowoo, N. (2012). A Comparative Study between the Islamic and Conventional Banking Systems and Its Implications. Scholarly Journal of Business Administration. Vol. 2(5) pp. 48-54.
• Samad, A. (2004). Performance of Interest-free Islamic banks vis-à-vis Interest-based Conventional Banks of Bahrain. IIUM Journal of Economics and Management. Vol. 12(2), pp. 1-15.
• San, O. T., Theng L. L., & Heng, T. B. (2011). A Comparison on Efficency of Domestic and Foreign Banks in Malaysia: A DEA Approach. Business Management Dynamics 1(4):.33-49.
• Siraj, K.K. - Pillai, P. Sudarsanan (2012). Comparative Study on Performance of Islamic Banks and Conventional Banks in GCC region. Journal of Applied Finance & Banking, vol.2, no.3, pp. 123-161.
• Viverita, V. (2011). Performance Analysis of Indonesian Islamic and Conventional Banks. hhtp://ssrn.com/abstract=1868938, 08.09.2014.
• Yamaltdinova, A. & Eleren A. (2013). Kırgızistan’daki Bankaların Finansal Performansının Topsis Çok Kriterli Karar Verme Yöntemi ile Belirlenmesi. İstanbul Uluslararası Finans Kongresi 30-31 Mayıs, İstanbul,13-22.