Investigation of the effect of high inflation conditions on credit/deposit ratio and cash flows in deposit banks

Zehra Haberal

Makale detayları

Investigation of the effect of high inflation conditions on credit/deposit ratio and cash flows in deposit banks

Yazarlar:

Zehra Haberal

Yayıncı:

Hitit University

Ana Başlıklar:

Uluslararası Muhasebe

Dergi:

Hitit Sosyal Bilimler Dergisi Vol.16 Issue 2, pp.563-581

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001303983

pISSN:

2757-7449

Anahtar kelimeler:

Özet:

 The purpose of this research is to analyze how high inflation conditions in the Turkish banking sector affect banks loan deposit rates and cash flow statements. For this purpose, the financial statements for the years 2021, 2022 and June 2023 were examined and the deposit and loan amounts of the banks were examined, taking into account the basic indicators of the Turkish Banking Sector published by the Banking Regulation and Supervision Agency BRSA. A total of 15 banks were included in the scope of the research, including 3 public deposit banks, 8 private capital deposit banks and 4 foreign capital deposit banks. When the research results are evaluated; It was observed that there were significant increases in the deposits collected and loans given by banks in the end-2022 and June 2023 data, but these increases remained below the inflation rate, the loandeposit ratio was 80-85, and there was a 3-5 decrease in the rate in the examined period. When the change in banks cash flows is evaluated according to their cash flow models, it is determined that the second model generally dominates and while there is a net cash inflow from banking activities, there is a net cash outflow due to financial asset purchases in investment activities and a net cash outflow from financing activities. It has been observed that banks implement a policy of reducing liquidity risks by preserving their end-of-period cash assets and try to increase their end-of-period cash assets.

 The purpose of this research is to analyze how high inflation conditions in the Turkish banking sector affect banks loan deposit rates and cash flow statements. For this purpose, the financial statements for the years 2021, 2022 and June 2023 were examined and the deposit and loan amounts of the banks were examined, taking into account the basic indicators of the Turkish Banking Sector published by the Banking Regulation and Supervision Agency BRSA. A total of 15 banks were included in the scope of the research, including 3 public deposit banks, 8 private capital deposit banks and 4 foreign capital deposit banks. When the research results are evaluated; It was observed that there were significant increases in the deposits collected and loans given by banks in the end-2022 and June 2023 data, but these increases remained below the inflation rate, the loandeposit ratio was 80-85, and there was a 3-5 decrease in the rate in the examined period. When the change in banks cash flows is evaluated according to their cash flow models, it is determined that the second model generally dominates and while there is a net cash inflow from banking activities, there is a net cash outflow due to financial asset purchases in investment activities and a net cash outflow from financing activities. It has been observed that banks implement a policy of reducing liquidity risks by preserving their end-of-period cash assets and try to increase their end-of-period cash assets.

 The purpose of this research is to analyze how high inflation conditions in the Turkish banking sector affect banks loan deposit rates and cash flow statements. For this purpose, the financial statements for the years 2021, 2022 and June 2023 were examined and the deposit and loan amounts of the banks were examined, taking into account the basic indicators of the Turkish Banking Sector published by the Banking Regulation and Supervision Agency BRSA. A total of 15 banks were included in the scope of the research, including 3 public deposit banks, 8 private capital deposit banks and 4 foreign capital deposit banks. When the research results are evaluated; It was observed that there were significant increases in the deposits collected and loans given by banks in the end-2022 and June 2023 data, but these increases remained below the inflation rate, the loandeposit ratio was 80-85, and there was a 3-5 decrease in the rate in the examined period. When the change in banks cash flows is evaluated according to their cash flow models, it is determined that the second model generally dominates and while there is a net cash inflow from banking activities, there is a net cash outflow due to financial asset purchases in investment activities and a net cash outflow from financing activities. It has been observed that banks implement a policy of reducing liquidity risks by preserving their end-of-period cash assets and try to increase their end-of-period cash assets.

 Bu araştırmanın amacı, Türk bankacılık sektöründe yüksek enflasyon koşullarının, bankaların kredi mevduat oranları ile nakit akış tablolarını nasıl etkilendiğinin analiz edilmesidir. Bu amaçla Bankacılık Düzenleme ve Denetleme Kurumu BDDK tarafından yayınlanan Türk Bankacılık Sektörünün temel göstergeleri dikkate alınarak 2021, 2022 yılları ve 2023 Haziran dönemine ait finansal tablolar incelenerek bankaların mevduat ve kredi tutarları incelenmiştir. Araştırma kapsamına 3 kamu mevduat bankası, 8 özel sermayeli mevduat bankası ve 4 yabancı sermayeli mevduat bankası olmak üzere toplam 15 banka alınmıştır. Araştırma sonuçları değerlendirildiğinde; bankaların topladıkları mevduatlarda ve verdikleri kredilerde 2022 dönem sonu ve 2023 Haziran ayı verilerinde önemli artışlar olduğu, ancak bu artışların enflasyon oranının altında kaldığı, kredimevduat oranın 80-85 oranında gerçekleştiği, incelenen dönemde oranda 3-5 puanlık azalma olduğu görülmüştür. Bankaların nakit akışlarındaki değişim nakit akış modellerine göre değerlendirildiğinde genellikle 2. modelin hâkim olduğu ve bankacılık faaliyetlerinden net nakit girişi sağlarken yatırım faaliyetlerinde finansal varlık alımlarından dolayı net nakit çıkışı ve finansman faaliyetlerinde de net nakit çıkışı olduğu belirlenmiştir. Bankaların dönem sonu nakit mevcutlarını koruyarak likidite risklerini azaltma politikası uyguladıkları ve dönem sonu nakit mevcutlarını artırmaya çalıştıkları görülmüştür.

Makale detayları

Investigation of the effect of high inflation conditions on credit/deposit ratio and cash flows in deposit banks

Yazarlar:

Zehra Haberal

Yayıncı:

Hitit University

Ana Başlıklar:

Uluslararası Muhasebe

Dergi:

Hitit Sosyal Bilimler Dergisi Vol.16 Issue 2, pp.563-581

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001303983

pISSN:

2757-7449

High inflation

Credit/Deposit Ratio

Cash Flow

Deposit BanksYüksek Enflasyon

Kredi /Mevduat Oranı

Nakiş Akış

Mevduat Bankaları

Sayı

Makale detayları

Yazarlar: Zehra Haberal

Yayıncı: Hitit University

Ana Başlıklar: Uluslararası Muhasebe

Dergi: Hitit Sosyal Bilimler Dergisi Vol.16 Issue 2, pp.563-581

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001303983

pISSN: 2757-7449

Sayı

Yazarlar:

Zehra Haberal

Yayıncı:

Hitit University

Ana Başlıklar:

Uluslararası Muhasebe

Dergi:

Hitit Sosyal Bilimler Dergisi Vol.16 Issue 2, pp.563-581

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001303983

pISSN:

2757-7449