Affiliation:
1. SÜZER GRUBU
2. Türkiye Kalkınma ve Yatırım Bankası A.Ş.
Abstract
The relationship between the financial performance and the composition and structure of board of directors (BoD) of enterprises is among the research topics in the literature. In this study, the relationship between the financial performance and existence of members with accounting or audit background in the BoD of banks, which has not been studied in previous academic literature is analyzed. Dependent variables are chosen as ROA and ROE and the ratio of members with accounting or audit background in the BoDs of banks is chosen as the independent variable. Two distinct periods are used to test the existence of the relationship, 2017-2021 and 2016-2020 periods. In the analysis, Kruskal-Wallis H test and Mann-Whitney U test are applied. As a result, a significant difference in bank performances depending on the presence of members with accounting or audit background in BoD is identified in both ROE and ROA with different extends.
Publisher
Ekonomi Isletme Maliye Arastirmalari Dergisi
Subject
Industrial and Manufacturing Engineering,General Agricultural and Biological Sciences,General Business, Management and Accounting,Materials Science (miscellaneous),Business and International Management