Version 1
: Received: 13 January 2020 / Approved: 15 January 2020 / Online: 15 January 2020 (07:23:42 CET)
How to cite:
Dinçer, Ö.; Altınay, A. The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey. Preprints2020, 2020010145. https://doi.org/10.20944/preprints202001.0145.v1
Dinçer, Ö.; Altınay, A. The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey. Preprints 2020, 2020010145. https://doi.org/10.20944/preprints202001.0145.v1
Dinçer, Ö.; Altınay, A. The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey. Preprints2020, 2020010145. https://doi.org/10.20944/preprints202001.0145.v1
APA Style
Dinçer, Ö., & Altınay, A. (2020). The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey. Preprints. https://doi.org/10.20944/preprints202001.0145.v1
Chicago/Turabian Style
Dinçer, Ö. and Ayşenur Altınay. 2020 "The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey" Preprints. https://doi.org/10.20944/preprints202001.0145.v1
Abstract
Banking sector is generally taken out of sample while the sustainability performance, and the financial performance are compared with each other. The core aim of this study is to analyze the effect of the declarations made in the cope of sustainability reports on the financial performance in the banking sector. Seven banks were included in the study which were placed at least one time in BIST Sustainability Index in between 2010-2017 years. Environment, human resources, product liability and community involvement were determined as sustainability criteria and return on assets, return on equity and net interest margin were determined as financial performance criteria. Non-Parametric Statistic Tests and Panel Data Analysis were used for analysis and types, and the sizes of banks were selected as dummy variables. As a result, it is found that the declarations of sustainability reports have a significant effect only on return on assets and have no significant effect on return on equity and net interest margin. And also, when we analyzed the relationship of sustainability criteria and return on assets, we found that the declarations about environment and human resources have negative effects on return on assets.
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
