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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 21 Sayı: 65

THE INVESTIGATION OF THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE AND EXECUTIVE COMPENSATION IN BANKING SECTOR

BANKACILIK SEKTÖRÜNDE FİNANSAL PERFORMANS İLE ÜST DÜZEY YÖNETİCİLERE SAĞLANAN FAYDALAR ARASINDAKİ İLİŞKİNİN İNCELENMESİNE YÖNELİK BİR ARAŞTIRMA

Oğuzhan Bahadır(GALATASARAY ÜNİVERSİTESİ)0000-0002-5721-9498
Eylül Yardımcı(GALATASARAY ÜNİVERSİTESİ)0000-0003-1980-6541
Pages
47–64
Publication Date
2022-01-21
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The results show that there is a positive relationship between the bank’s return on assets and capital adequacy and the benefits provided to executives.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the relationship between financial performance and executive compensation in the Turkish banking sector.
📊
Key Findings & Data:The data of 12 banks that are traded in Borsa Istanbul for the period of 2011-2020 are analysed by using panel data analysis to investigate whether accounting-based performance indicators and market-based performance indicators affect the benefits provided to executives.
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Conclusion & Impact:The results show that there is a positive relationship between the bank’s return on assets and capital adequacy and the benefits provided to executives.
🔬Design:Araştırma Makalesi
📍Scope:2011-2020 Verileri
⚙️Variables:Üst düzey yöneticilere sağlanan faydalar · Muhasebe temelli finansal performans göstergeleri · Piyasa temelli finansal performans göstergeleri

Abstract

This study examines the relationship between financial performance and executive compensation in the Turkish banking sector. The data of 12 banks that are traded in Borsa Istanbul for the period of 2011-2020 are analysed by using panel data analysis to investigate whether accounting-based performance indicators and market-based performance indicators affect the benefits provided to executives. The results show that there is a positive relationship between the bank’s return on assets and capital adequacy and the benefits provided to executives. Return on equity, net interest margin and bank ownership structure have no significant effect on benefits provided to executives. Furthermore, there is a negative correlation between the price/earnings ratio and the benefits provided to executives.

Özet

Bu çalışma Türk bankacılık sektöründe finansal performans ile üst düzey yönetici ücretleri arasındaki ilişkiyi incelemektedir. 2011-2020 dönemine ilişkin hisse senetleri Borsa İstanbul’da işlem gören 12 bankanın verileri panel veri analizi yöntemine tabi tutularak, muhasebe temelli performans göstergeleri ve piyasa temelli performans göstergelerinin üst düzey yönetici ücretlerini etkileyip etkilemediği araştırılmıştır. Çalışmanın sonuçlarına göre, banka aktif kârlılığı ve sermaye yeterliliği ile üst yönetime sağlanan faydalar arasında pozitif yönlü bir ilişki bulunmaktadır. Özkaynak kârlılığı, net faiz marjı ve banka sahiplik yapısı ile yöneticilere sağlanan faydalar arasında anlamlı bir ilişkisi tespit edilememiştir. Fiyat/kazanç oranı ile yöneticilere sağlanan faydalar arasında ise negatif yönlü ilişikli olduğu anlaşılmıştır.

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Cite This Article

Bahadır, O., Yardımcı, E. (2022). THE INVESTIGATION OF THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE AND EXECUTIVE COMPENSATION IN BANKING SECTOR. Muhasebe ve Denetime Bakış, Cilt: 21 Sayı: 65, 47–64. https://ajindex.com/articles/1294819

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