Yasemin Ertan, Aylin Poroy Arsoy, Tuba Bora Kılınçarslan

Kurumsal Risk Yönetimi Olgunlaşma Seviyesinin Finansal Performansa Etkisi: Türkiye Örneği

1990’lı yıllarda yaşanan bazı şirket skandalları risk yönetimine verilen önemin artmasına neden olmuş ve risk yönetimi faaliyetlerinin bütünleşik bir yaklaşımla uygulanmasının gerektiğini göstermiştir. Risk yönetiminde uygulanan bütünleşik yaklaşım, kurumsal risk yönetimi olarak ifade edilmektedir. Bu çalışmanın amacı, Borsa İstanbul’da işlem gören imalat işletmelerinin kurumsal risk yönetimi olgunlaşma seviyelerinin, finansal performansları üzerindeki etkisini incelemektir. Araştırmanın sonuçları, işletmelerin kurumsal risk yönetimi olgunlaşma seviyeleri ile varlık karlılıkları ve özsermaye karlılıkları arasında istatistiki olarak anlamlı ve pozitif bir ilişkinin olduğunu ortaya koymaktadır.

Anahtar Kelimeler:

Kurumsal risk yönetimi, finansal performans, aktif karlılığı, özsermaye karlılığı

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