Mehmet AYGÜN, Aslıhan TAŞDEMİR, Ertuğrul ÇAVDAR

BANKA PERFORMANSI ÜZERİNDE YÖNETİM KURULU BÜYÜKLÜĞÜNÜN ETKİSİ

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

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