Effects of Off-Balance Sheet Items on the Financial Performance of Turkish Deposit Banks

dc.contributor.authorBüyükoğlu, Burak
dc.contributor.authorŞİT, Ahmet
dc.contributor.authorBAŞAR, BERNA DOĞAN
dc.date.accessioned2025-10-24T18:04:06Z
dc.date.available2025-10-24T18:04:06Z
dc.date.issued2023
dc.departmentMalatya Turgut Özal Üniversitesi
dc.description.abstractIn the study, the effects of off-balance sheet items on the performance of deposit banks operating in the Turkish banking sector were examined. In the study, a data set of 17 deposit banks operat- ing uninterruptedly in Turkey between 2010 and 2021 was created. In the study, the return on assets ratio and return on equity ratio, which are performance indicators, were used as dependent variables, while the independent variables were guarantee and surety, commitments, derivative financial instruments, and escrow and pledged assets obtained from the balance sheets of sample banks. The models created with the data set of the study were estimated by the system dynamic panel data analysis method. According to the findings obtained as a result of the estimation, while derivative financial instruments have a negative effect on the performance of deposit banks, the results of the performance-enhancing effect of trust and pledged assets have been obtained.
dc.identifier.doi10.5152/TBE.2023.22098
dc.identifier.endpage205
dc.identifier.issn2822-2652
dc.identifier.issue3
dc.identifier.startpage197
dc.identifier.trdizinid1189291
dc.identifier.urihttps://doi.org/10.5152/TBE.2023.22098
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1189291
dc.identifier.urihttps://hdl.handle.net/20.500.12899/2639
dc.identifier.volume37
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofTrends in business and economics (Online)
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzTR-Dizin_20251023
dc.subjectİşletme
dc.titleEffects of Off-Balance Sheet Items on the Financial Performance of Turkish Deposit Banks
dc.typeArticle

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