Kurumsal yönetim uygulamalarının hisseleri borsada işlem gören bankaların performansına etkisi
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2021
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Kurumsal yönetim uygulamaları, özellikle 2000'li yıllardan sonra ülkelerin ve kurumların odak noktası haline gelmiştir. Kurumların, kurumsal yönetim ilkeleri olan adillik, şeffaflık, hesap verilebilirlik ve sorumluluk konularında özverili olması ve bunun sonuncunda da yönetimsel ve finansal anlamda başarıya ulaşmaları beklenmektedir. Dünyada ve ülkemizde kurumsal yönetim alanında düzenlemeler yapılmaya başlanmış, her ülkenin kendi sistemine uygun hukuki altyapı oluşturma çabaları 2000'li yıllardan sonra artarak devam etmiştir. Ancak bu alanda eksiklikler halen mevcut olup, ülkelerin ve yasa düzenleyicilerin eksik noktaları tespit ederek gerekli aksiyonları almaları gerekmektedir. Bankacılık sektörü hem şirketleri hem de ulus ekonomilerini desteklemesi sebebiyle oldukça önemli bir konuma sahiptir. Bankaların iyi yönetilmeleri, uluslararası sermaye hareketlerinin oldukça arttığı bu dönemde, hem ülkeler hem de şirketler açısından hayati öneme sahiptir. Bu çalışmada, kurumsal yönetim uygulamalarının ülkemizde hisse senetleri borsada işlem gören bankaların performansları üzerindeki etkisi incelenmiştir. Bankaların performans kriteri olarak hem mali tablolarındaki hem de borsadaki başarıları dikkate alınmıştır. 2010-2019 yılları arasını kapsayan bu çalışmada, bağımlı ve bağımsız değişkenler tespit edilmiştir. Sonrasında ise, Eviews programı kullanılarak panel verilerin analizi sonucu modeller oluşturulmuştur. Bu modeller yorumlanarak, kurumsal yönetim uygulamalarının bankaların finansal açıdan ve borsadaki performansı açısından başarısında etkisinin olup olmadığı, eğer olduysa hangi yönde gerçekleştiği analiz edilmiştir.
Corporate governance practices have become the focal point of countries and institutions especially after 2000s. Institutions are expected to be devoted to the corporate governance principles which are fairness, transparency, accountability and responsibility, and consequently to achieve success in managerial and financial terms. In the world and our country, the regulations have been made in the scope of corporate governance, the efforts to establish legal infrastructure based on each country's own system have continued to increase after 2000s. However, there are still deficiencies in this field, the countries and the lawmakers need to identify the missing points and take the necessary actions. The banking sector is in an important position as it supports both companies and national economies. Good management of banks is of vital importance for both countries and companies as international capital flows have increased significantly in this period. In this study, the effect of corporate governance on the performance of banks whose shares are traded in the stock market is analyzed. The success in the both financial statements and stock market were taken into account as performance criteria. In this study, covering the years between 2010-2019, the dependent and the independent variables were determined. Afterwards, the models were created as a result of the analysis of panel data by using Eviews program. By interpreting these models, it was analyzed whether corporate governance practices have an effect on the financial and stock market performance of banks, and if so, in which direction.
Corporate governance practices have become the focal point of countries and institutions especially after 2000s. Institutions are expected to be devoted to the corporate governance principles which are fairness, transparency, accountability and responsibility, and consequently to achieve success in managerial and financial terms. In the world and our country, the regulations have been made in the scope of corporate governance, the efforts to establish legal infrastructure based on each country's own system have continued to increase after 2000s. However, there are still deficiencies in this field, the countries and the lawmakers need to identify the missing points and take the necessary actions. The banking sector is in an important position as it supports both companies and national economies. Good management of banks is of vital importance for both countries and companies as international capital flows have increased significantly in this period. In this study, the effect of corporate governance on the performance of banks whose shares are traded in the stock market is analyzed. The success in the both financial statements and stock market were taken into account as performance criteria. In this study, covering the years between 2010-2019, the dependent and the independent variables were determined. Afterwards, the models were created as a result of the analysis of panel data by using Eviews program. By interpreting these models, it was analyzed whether corporate governance practices have an effect on the financial and stock market performance of banks, and if so, in which direction.
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Bankacılık, Banking