susbed Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 2667-4750 Selçuk Üniversitesi 10.52642/susbed.1775737 Monetary-Banking Para-Bankacılık Banka Performansının Finansal ve Finansal Olmayan Bilgi Açıklamalarına Etkileri: Borsa İstanbul Örneği The Impact of Bank Performance on Financial and Non-Financial Information Disclosures: The case of Borsa Istanbul https://orcid.org/0000-0003-4175-3001 Özsalih Aygün Trabzon Üniversitesi https://orcid.org/0000-0001-6491-132X Karakaya Aykut RECEP TAYYİP ERDOĞAN ÜNİVERSİTESİ 04 30 2026 59 36 57 09 01 2025 04 28 2026 Copyright © 1992, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 1992 Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Günümüzde finansal piyasaların şeffaf ve etkin işleyişi, yalnızca finansal göstergelere değil, aynı zamanda kurumsal aktörlerin bilgi açıklama düzeyine de bağlı hale gelmiştir. Bankalar gibi yüksek regülasyon altında faaliyet gösteren kurumlar için, bilgi açıklamaları hem yasal bir yükümlülük hem de kurumsal güven inşa sürecinin vazgeçilmez bir unsurudur. Bu çalışma, Türkiye’de Borsa İstanbul’da işlem gören bankaların finansal performanslarının, kamuya açıklanan finansal ve finansal olmayan bilgi düzeyleri üzerindeki etkilerini analiz etmeyi amaçlamaktadır. Bu bağlamda, çalışmada Borsa İstanbul’da işlem gören 12 bankanın 2003-2023 yılları arasındaki verileri kullanılarak oluşturulan uzun dönemli veri seti üzerinden, performansın bilgi açıklama davranışları üzerindeki etkisi panel veri analizi yöntemi kullanılarak analiz edilmiştir. Elde edilen bulgular, banka performansının hem finansal hem de finansal olmayan açıklamaları anlamlı şekilde etkilediğini; ancak bu etkinin yön ve büyüklük açısından farklılık gösterdiğini ortaya koymuştur. Ayrıca, banka büyüklüğünün açıklama düzeyini azaltıcı; finansal kaldıraç ve varlık kullanım etkinliğinin ise artırıcı etkileri olduğu tespit edilmiştir. Bu sonuçlar, bilgi açıklama stratejilerinin bankaların performans yapısına bağlı olarak farklılık gösterdiğini ve performansın iletişim faaliyetleri üzerinde anlamlı bir etkiye sahip olduğunu ortaya koymaktadır.

Today, the transparent and effective functioning of financial markets has become dependent not only on financial indicators but also on the level of information disclosure by institutional actors. For institutions operating under high regulation, such as banks, information disclosure is both a legal obligation and an indispensable element of the institutional trust-building process. This study aims to analyze the effects of financial performance of banks traded on Borsa Istanbul in Turkey on the levels of financial and non-financial information disclosed to the public. In this context, the effect of performance on information disclosure behaviors was analyzed using the panel data analysis method on the long-term data set created using the data of 12 banks traded on Borsa Istanbul between the years 2003-2023. The findings revealed that bank performance significantly affects both financial and non-financial disclosures; however, this effect varies in terms of direction and magnitude. In addition, it was determined that bank size has a decreasing effect on the level of disclosure, while financial leverage and asset utilization efficiency have an increasing effect. These results reveal that information disclosure strategies differ depending on the performance structure of banks and that performance has a significant effect on communication activities.

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