Borsa İstanbul’da İşlem Gören Bankaların Yönetim Kurulu Yapısının Finansal Performansa Etkisi: Panel Veri Analizi

Year 2018, Issue: 41, 9 - 34, 30.06.2018

Emre Esat Topaloğlu , İlhan Ege

Abstract

Çalışmada,
bankacılık sektöründe faaliyet gösteren ve pay senetleri Borsa İstanbul’da
işlem gören 16 bankanın 2007-2014 yılları arasındaki yönetim kurulu yapılarının
finansal performanslarına olan etkisi, panel regresyon analiz yöntemi
kullanılarak incelenmiştir. Bu amaçla çalışmada, bankaların yönetim kurulu
yapısını ifade eden değişkenler ile finansal performans göstergeleri olan
özsermaye kârlılığı, aktif kârlılık ve Tobin’s q değerleri arasındaki
ilişki analiz edilmiştir. Analiz kapsamında oluşturulmuş üç farklı regresyon
modeli doğrultusunda yönetim kurulu yapısını ifade eden 9 bağımsız değişkenden,
bağımsız üye sayısının ve yönetim kurulu üye sayısının finansal performansı
artırdığı tespit edilirken; kadın üye sayısının ve komite sayısının ise
finansal performansı düşürdüğü tespit edilmiştir. Model bazında değerlendirme
yapıldığında ise bankaların yönetim kurulu yapısının, finansal performansa olan
etkisinin düşük düzeyde olduğu sonucuna da ulaşılmıştır.  

Keywords

Yönetim Kurulu Yapısı, Finansal Performans, Bankacılık, Borsa İstanbul, Panel Veri Analizi

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