BibTex RIS Kaynak Göster

Finansal Rasyoların Katılım Bankaları ve Geleneksel Bankalar Arasında Bir Tasnif Aracı Olarak Kullanımı: Türkiye Örneği

Yıl 2011, Cilt: 11 Sayı: 3, 397 - 405, 01.08.2011

Öz

Katılım bankaları geleneksel bankalardan farklı olarak risk paylaşımı ve faiz yasağı gibi İslami kurallara dayalı olarak faaliyet gösterirler. Buna karşılık geleneksel bankalar kar maksimizasyonu hedefiyle faaliyetlerini yürütürler. Eğer bu iki tip banka arasındaki fark sadece sözde kalmıyorsa, İslami ve geleneksel bankalar bilanço ve gelir tablolarından elde edilecek finansal bilgilere dayalı olarak birbirlerinden ayrılabilmelidir. Bu çalışmanın amacı, Türkiye’de faaliyet gösteren geleneksel ve katılım bankaları arasında finansal karakteristikleri baz alınarak ayrım yapılıp yapılamayacağını belirlemektir. Logit analiz modelinde 23 finansal rasyo kullanılmak suretiyle araştırmacıların iki banka tipi arasında ayrım yapılıp yapılmayacağını belirlemeye çalışılmaktadır

Kaynakça

  • Alpay, S. ve Hassan, M.K. (2007) “A Comparative Effici- ency Analysis of Interest Free Financial Institutions and Con- ventional Banks: A Case Study on Turkey” Economic Research Forum Working Paper Series, November.
  • Atlaş, G. (2008) “İslami Finans Sistemi” Sermaye Piyasasın- da Gündem, TSPAKB, 69: 19-30.
  • Ariss R.T. (2010) “Competitive Conditions in Islamic and Conventional Banking: A Global Perspective”, Review of Fi- nancial Economics, 19(3):101-108.
  • Bader, M.K., Mohamad, S. ve diğerleri (2008) “Cost, Revenue, and Profit Efficiency of Islamic Versus Conventio- nal Banks: International Evidence Using Data Envelopment Analysis” Islamic Economic Studies , 15(2): 23-76.
  • Birdal, M. (2007) “İslam Bankacılığı Ne Kadar Alternatif?” Evrensel Gazetesi (06.10.2007), http://www.Evrensel.Net/Ha- ber.Php?Haber_İd=18227 , (10.04.2010).
  • Iqbal, M.M. (2006) “A Broader Definition of Riba” Pakis- tan Institute of Development Economics Working Paper.
  • Işık, I. ve Hassan, M.K. (2002) “Technical, Scale and Al- locative Efficiencies of Turkish Banking Industry” Journal of Banking and Finance, 26(4): 719-766.
  • Olson, D. ve Zoubi, T.A. (2008) “Using Accounting Ra- tios to Distinguish Between Islamic and Conventional Banks in The GCC Region” The International Journal Of Accounting, 43(1):45-65.
  • Onour, I.A. ve Abdalla, A.M.A (2010) “Efficiency of Isla- mic Banks in Sudan: A Non-Parametric Approach” Arap Plan- ning Institute Working Paper Series. http://www.arab-api.org/ jodep/products/delivery/wps1012.pdf
  • Özulucan, A. ve Deran, A. (2009) “Katılım Bankacılığı İle Geleneksel Bankaların Bankacılık Hizmetleri Ve Muhasebe Uy- gulamaları Açısından Karsılaştırılması” Mustafa Kemal Üniver- sitesi Sosyal Bilimler Enstitüsü Dergisi, 11(6): 85-108.
  • Samad, A. ve Hassan, M.K (1999) “The Performance of Malaysian Islamic Bank During 1984-1997: An Exploratory Study” International Journal of Islamic Financial Services, 1(3).
  • Sufian, F. (2007) “The Efficiency of Islamic Banking In- dustry: A Non-Parametric Analysis With Non-Discretionary Input Variable” Islamic Economic Studies, 14(1-2):53-78.
  • Şimşek, B. (2006) Katılım Bankalarında Hizmet Kalitesi- nin Ölçülmesi ve Örnek Bir Uygulama, Yayınlanmamış Dok- tora Tezi, Ankara, Gazi Üniversitesi Eğitim Bilimler Enstitüsü.
  • TKBB (Türkiye Katılım Bankaları Birliği), www.tkbb.org. tr.
  • Viverita, K.B. and Skully, M. (2007) “Efficiency Analysis of Islamic Banks in Africa, Asia and the Middle East” Review of Islamic Economics, 11(2):5-16.
  • Yılmaz, O.N. (2010) “Faizsiz Bankacılık İlkeleri ve Katı- lım Bankacılığı” http://Www.Tkbb.Org.Tr/Download/Faiz- siz_Bankacilik_Onyilmaz.Pdf, (10.04.2010).
  • Yudistira, D. (2004) “Efficiency in Islamic Banking: An Empirical Analysis Of Eighteen Banks” Islamic Economic Stu- dies, 12(1):1-17.

Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey

Yıl 2011, Cilt: 11 Sayı: 3, 397 - 405, 01.08.2011

Öz

Islamic banks are organized under and operate upon principles of Islamic law which requires risk sharing and prohibits the payment or receipt of interest. In contrast, conventional banks are guided mainly by the profit-maximization principle. If the differences between the two types of banks are not just semantic, Islamic and conventional banks should be distinguishable from one another on the basis of financial information obtained from company balance sheets and income statements. The purpose of this paper is to determine whether Islamic and conventional banks in Turkey are distinguishable from one another on the basis of financial characteristics alone. We input 23 financial ratios into logit analysis models to determine whether researchers could use these ratios to distinguish between the two types of banks

Kaynakça

  • Alpay, S. ve Hassan, M.K. (2007) “A Comparative Effici- ency Analysis of Interest Free Financial Institutions and Con- ventional Banks: A Case Study on Turkey” Economic Research Forum Working Paper Series, November.
  • Atlaş, G. (2008) “İslami Finans Sistemi” Sermaye Piyasasın- da Gündem, TSPAKB, 69: 19-30.
  • Ariss R.T. (2010) “Competitive Conditions in Islamic and Conventional Banking: A Global Perspective”, Review of Fi- nancial Economics, 19(3):101-108.
  • Bader, M.K., Mohamad, S. ve diğerleri (2008) “Cost, Revenue, and Profit Efficiency of Islamic Versus Conventio- nal Banks: International Evidence Using Data Envelopment Analysis” Islamic Economic Studies , 15(2): 23-76.
  • Birdal, M. (2007) “İslam Bankacılığı Ne Kadar Alternatif?” Evrensel Gazetesi (06.10.2007), http://www.Evrensel.Net/Ha- ber.Php?Haber_İd=18227 , (10.04.2010).
  • Iqbal, M.M. (2006) “A Broader Definition of Riba” Pakis- tan Institute of Development Economics Working Paper.
  • Işık, I. ve Hassan, M.K. (2002) “Technical, Scale and Al- locative Efficiencies of Turkish Banking Industry” Journal of Banking and Finance, 26(4): 719-766.
  • Olson, D. ve Zoubi, T.A. (2008) “Using Accounting Ra- tios to Distinguish Between Islamic and Conventional Banks in The GCC Region” The International Journal Of Accounting, 43(1):45-65.
  • Onour, I.A. ve Abdalla, A.M.A (2010) “Efficiency of Isla- mic Banks in Sudan: A Non-Parametric Approach” Arap Plan- ning Institute Working Paper Series. http://www.arab-api.org/ jodep/products/delivery/wps1012.pdf
  • Özulucan, A. ve Deran, A. (2009) “Katılım Bankacılığı İle Geleneksel Bankaların Bankacılık Hizmetleri Ve Muhasebe Uy- gulamaları Açısından Karsılaştırılması” Mustafa Kemal Üniver- sitesi Sosyal Bilimler Enstitüsü Dergisi, 11(6): 85-108.
  • Samad, A. ve Hassan, M.K (1999) “The Performance of Malaysian Islamic Bank During 1984-1997: An Exploratory Study” International Journal of Islamic Financial Services, 1(3).
  • Sufian, F. (2007) “The Efficiency of Islamic Banking In- dustry: A Non-Parametric Analysis With Non-Discretionary Input Variable” Islamic Economic Studies, 14(1-2):53-78.
  • Şimşek, B. (2006) Katılım Bankalarında Hizmet Kalitesi- nin Ölçülmesi ve Örnek Bir Uygulama, Yayınlanmamış Dok- tora Tezi, Ankara, Gazi Üniversitesi Eğitim Bilimler Enstitüsü.
  • TKBB (Türkiye Katılım Bankaları Birliği), www.tkbb.org. tr.
  • Viverita, K.B. and Skully, M. (2007) “Efficiency Analysis of Islamic Banks in Africa, Asia and the Middle East” Review of Islamic Economics, 11(2):5-16.
  • Yılmaz, O.N. (2010) “Faizsiz Bankacılık İlkeleri ve Katı- lım Bankacılığı” http://Www.Tkbb.Org.Tr/Download/Faiz- siz_Bankacilik_Onyilmaz.Pdf, (10.04.2010).
  • Yudistira, D. (2004) “Efficiency in Islamic Banking: An Empirical Analysis Of Eighteen Banks” Islamic Economic Stu- dies, 12(1):1-17.
Toplam 17 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA74TN44UB
Bölüm Araştırma Makalesi
Yazarlar

Raif Parlakkaya Bu kişi benim

Suna Akten Çürük

Yayımlanma Tarihi 1 Ağustos 2011
Yayımlandığı Sayı Yıl 2011 Cilt: 11 Sayı: 3

Kaynak Göster

APA Parlakkaya, R., & Çürük, S. A. (2011). Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey. Ege Academic Review, 11(3), 397-405.
AMA Parlakkaya R, Çürük SA. Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey. eab. Ağustos 2011;11(3):397-405.
Chicago Parlakkaya, Raif, ve Suna Akten Çürük. “Using Financial Ratios to Distinguish Between Participation and Conventional Banks: A Case Study of Turkey”. Ege Academic Review 11, sy. 3 (Ağustos 2011): 397-405.
EndNote Parlakkaya R, Çürük SA (01 Ağustos 2011) Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey. Ege Academic Review 11 3 397–405.
IEEE R. Parlakkaya ve S. A. Çürük, “Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey”, eab, c. 11, sy. 3, ss. 397–405, 2011.
ISNAD Parlakkaya, Raif - Çürük, Suna Akten. “Using Financial Ratios to Distinguish Between Participation and Conventional Banks: A Case Study of Turkey”. Ege Academic Review 11/3 (Ağustos 2011), 397-405.
JAMA Parlakkaya R, Çürük SA. Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey. eab. 2011;11:397–405.
MLA Parlakkaya, Raif ve Suna Akten Çürük. “Using Financial Ratios to Distinguish Between Participation and Conventional Banks: A Case Study of Turkey”. Ege Academic Review, c. 11, sy. 3, 2011, ss. 397-05.
Vancouver Parlakkaya R, Çürük SA. Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey. eab. 2011;11(3):397-405.