Çeşitli finansal oranlar ile kârlılık arasındaki ilişki: Katılım bankaları üzerine bir uygulama [Conference Object]

Abstract

Participation banking in the banking sector has been subject to the academic works in recent years with its increasing popularity. In this context, the main purpose of the study is to determine whether there is an association between profitability and various financial ratios that are used as performance measures in the participation banks. In this study, the relationship between equity return and various financial ratios has been tested by using dynamic panel data analysis with the help of the data, between the years of 2013-2017, obtained from consolidated financial statements of ten participation banks whose shares are traded in the stock exchange and which operate in Bahrain, the United Arab Emirates, Indonesia, Qatar, Kuwait, Malaysia, Pakistan, Saudi Arabia and Turkey. According to the results of the analysis, the Capital Adequacy Ratio and the Total Ratios of the Loans / Assets have a positive and significant effect upon the return on equity; however, Equity / Asset Total ratio has a negative and significant effect upon the return on equity.