Bankalarda reklam maliyetleri ve finansal performansa etkileri: bist analizi
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Dosyalar
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi, Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu araştırmada; reklam maliyeti, finansal sektör yapısı ve finansal performans kavramları teorik düzeyde tanımlanmış ve bir araya getirilmiştir. Çalışmanın kritik argümanı, reklam maliyetlerinin bankalarda finansal performansa (karlılığa) etkisinin olmasıdır. Bu çalışmanın amacı, banka performans ölçüleri için kullanılan özsermaye karlılığı, varlık karlılığı ve net faiz marjı oranı kontrol değişkenleri varlığında reklamcılığın 2008/12-2019/03 yılları arasında bankaların karlılığı üzerindeki etkisini araştırmaktır. Yapılan çalışmadaki temel soru, bankalarda reklam maliyetlerinin öz kaynak karlılığı, varlık karlılığı ve net faiz marjı üzerindeki pozitif ve belirgin bir etkisinin hangi düzeyde etkilediğini bulmaktır. Bankaların verileri Kamuyu Aydınlatma Platformu (KAP), Türkiye Bankalar Birliği (TBB) resmi internet sitesinden ve ticari banka yayınlarından elde edilmiştir. Çalışmada BİST’de işlem gören 11 bankanın incelenen 2008/12-2019/03 dönem aralığındaki reklam maliyetleri ve finansal performansa etkilerinin net faiz (NIM) marjı hariç, özsermaye karlılığı (ROE) ve varlık karlılığı (ROA) üzerinde pozitif yönde anlamlı bulunduğu panel veri analizi test sonuçlarıyla ortaya koyulmuştur.
In this research, the concepts of advertising expense, financial sectorial structure and financial performance were defined and brought together on theoretical level. The critical argument of the study is that the advertising expenses have an effect on financial performance (profitability) in the banks. The aim of this study is to explore the effect of advertising on the profitability of the banks between the dates of 2008/12 and 2019/03 in the presence of equity capital profitability, asset profitability and the net interest margin which are used for bank performance criteria. The main question in the study conducted is to find to what extent the advertising expenses in the banks affect the positive and significant effect on equity capital profitability, asset profitability and the net interest margin. Bank data has been obtained from the Public Disclosure Platform (KAP), the Banks Association of Turkey (TBB) official website and commercial bank publications. The study revealed that the effects of advertisement expenditure and financial performance were positively and significantly correlated with Return on Equity (ROE) and Return on Assets (ROA) excluding the net interest margin (NIM) for 11 banks traded in BIST (Istanbul Stock Exchange) within the period of 2008/12 and 2019/03 as a result of panel data analysis test.
In this research, the concepts of advertising expense, financial sectorial structure and financial performance were defined and brought together on theoretical level. The critical argument of the study is that the advertising expenses have an effect on financial performance (profitability) in the banks. The aim of this study is to explore the effect of advertising on the profitability of the banks between the dates of 2008/12 and 2019/03 in the presence of equity capital profitability, asset profitability and the net interest margin which are used for bank performance criteria. The main question in the study conducted is to find to what extent the advertising expenses in the banks affect the positive and significant effect on equity capital profitability, asset profitability and the net interest margin. Bank data has been obtained from the Public Disclosure Platform (KAP), the Banks Association of Turkey (TBB) official website and commercial bank publications. The study revealed that the effects of advertisement expenditure and financial performance were positively and significantly correlated with Return on Equity (ROE) and Return on Assets (ROA) excluding the net interest margin (NIM) for 11 banks traded in BIST (Istanbul Stock Exchange) within the period of 2008/12 and 2019/03 as a result of panel data analysis test.
Açıklama
Anahtar Kelimeler
Banka Performansı, Panel Veri Analizi, Öz Sermaye Karlılığı, Reklam Harcamaları, Bank Performance, Panel Data Analysis, Equity Capital Profitability, Advertising Expenses
