The Effect of Corporate Governance Characteristics on Financial Performance in the Banking Sector: A Review on Developed Countries

Cengiz Hokka; Ahmet Emre Biber

Makale detayları

The Effect of Corporate Governance Characteristics on Financial Performance in the Banking Sector: A Review on Developed Countries

Yazarlar:

Cengiz Hokka | Ahmet Emre Biber

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Ekonometrik ve İstatistiksel Yöntemler | Finans | Finans ve Yatırım (Diğer)

Dergi:

Politik Ekonomik Kuram Vol.7 Issue 2, pp.393-411

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306467

pISSN:

2587-2567

Anahtar kelimeler:

Özet:

 This study aims to examine the effect of corporate governance characteristics on the financial performance of banks. For this purpose, a total of 71 commercial banks from 7 developed countries are included in the sample and their corporate governance and financial data for the period 2011-2021 are used in the analysis part of the study. Board size, presence of corporate governance and audit committees, proportion of female directors, proportion of non-executive directors, proportion of independent directors and leadership structure variables are used as corporate governance variables. Banks performance is measured by return on assets ROA and return on equity ROE. The effect of corporate governance variables on banks performance is analyzed with multidimensional panel data models. According to the analysis results, board size is found to be negatively related to bank performance. İt has been observed that the presence of a corporate governance committee on the board of directors and increasing of the proportion of non-executive directors are increase bank performance. Moreover, it is determined that there is a negative relationship between the general manager and the chairman of the board of directors being the same person and ROA and increasing of the proportion of female directors on the board of directors increases of the bank performance in terms of ROE.

 This study aims to examine the effect of corporate governance characteristics on the financial performance of banks. For this purpose, a total of 71 commercial banks from 7 developed countries are included in the sample and their corporate governance and financial data for the period 2011-2021 are used in the analysis part of the study. Board size, presence of corporate governance and audit committees, proportion of female directors, proportion of non-executive directors, proportion of independent directors and leadership structure variables are used as corporate governance variables. Banks performance is measured by return on assets ROA and return on equity ROE. The effect of corporate governance variables on banks performance is analyzed with multidimensional panel data models. According to the analysis results, board size is found to be negatively related to bank performance. İt has been observed that the presence of a corporate governance committee on the board of directors and increasing of the proportion of non-executive directors are increase bank performance. Moreover, it is determined that there is a negative relationship between the general manager and the chairman of the board of directors being the same person and ROA and increasing of the proportion of female directors on the board of directors increases of the bank performance in terms of ROE.

 This study aims to examine the effect of corporate governance characteristics on the financial performance of banks. For this purpose, a total of 71 commercial banks from 7 developed countries are included in the sample and their corporate governance and financial data for the period 2011-2021 are used in the analysis part of the study. Board size, presence of corporate governance and audit committees, proportion of female directors, proportion of non-executive directors, proportion of independent directors and leadership structure variables are used as corporate governance variables. Banks performance is measured by return on assets ROA and return on equity ROE. The effect of corporate governance variables on banks performance is analyzed with multidimensional panel data models. According to the analysis results, board size is found to be negatively related to bank performance. İt has been observed that the presence of a corporate governance committee on the board of directors and increasing of the proportion of non-executive directors are increase bank performance. Moreover, it is determined that there is a negative relationship between the general manager and the chairman of the board of directors being the same person and ROA and increasing of the proportion of female directors on the board of directors increases of the bank performance in terms of ROE.

 Bu çalışma, kurumsal yönetim özelliklerinin bankaların finansal performansı üzerindeki etkisini incelemeyi amaçlamaktadır. Bu amaç doğrultusunda 7 gelişmiş ülkeden toplam 71 ticari banka örneklem kapsamına alınmış ve çalışmanın analiz kısmında bu bankaların 2011-2021 dönemine ait kurumsal yönetim ve finansal verileri kullanılmıştır. Kurumsal yönetim değişkeni olarak, yönetim kurulu büyüklüğü, kurumsal yönetim ve denetim komitelerinin varlığı, kadın yönetici oranı, icracı olmayan yönetici oranı, bağımsız yönetici oranı ve liderlik yapısı değişkenleri kullanılmıştır. Bankaların performansı ise aktif karlılığı ROA ve özkaynak karlılığı ROE ile ölçülmüştür. Kurumsal yönetim değişkenlerinin bankaların performansı üzerindeki etkisi çok boyutlu panel veri modelleri ile analiz edilmiştir. Analizden elde edilen bulgulardan, yönetim kurulu büyüklüğü ile banka performansı arasında negatif yönlü bir ilişki bulunmuştur. Yönetim kurulunda kurumsal yönetim komitesinin bulunmasının ve icracı olmayan yönetici oranının artmasının ise banka performansını artırdığı görülmüştür. Bununla birlikte, genel müdür ve yönetim kurulu başkanının aynı kişi olması durumu ile ROA arasında negatif yönlü bir ilişki olduğu, yönetim kurulunda kadın yönetici oranının artmasının ise ROE açısından banka performansını artırdığı tespit edilmiştir.

Makale detayları

The Effect of Corporate Governance Characteristics on Financial Performance in the Banking Sector: A Review on Developed Countries

Yazarlar:

Cengiz Hokka | Ahmet Emre Biber

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Ekonometrik ve İstatistiksel Yöntemler | Finans | Finans ve Yatırım (Diğer)

Dergi:

Politik Ekonomik Kuram Vol.7 Issue 2, pp.393-411

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306467

pISSN:

2587-2567

Corporate Governance

Bank Performance

Board Size

Panel Data Analysis.Kurumsal Yönetim

Banka Performansı

Yönetim Kurulu Büyüklüğü

Panel Veri Analizi.

Sayı

Makale detayları

Yazarlar: Cengiz Hokka | Ahmet Emre Biber

Yayıncı: Ahmet Arif EREN

Ana Başlıklar: Ekonometrik ve İstatistiksel Yöntemler | Finans | Finans ve Yatırım (Diğer)

Dergi: Politik Ekonomik Kuram Vol.7 Issue 2, pp.393-411

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001306467

pISSN: 2587-2567

Sayı

Yazarlar:

Cengiz Hokka | Ahmet Emre Biber

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Ekonometrik ve İstatistiksel Yöntemler | Finans | Finans ve Yatırım (Diğer)

Dergi:

Politik Ekonomik Kuram Vol.7 Issue 2, pp.393-411

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306467

pISSN:

2587-2567