İslâmi Muhasebe Standartlarını (Aaoifi) Uygulayan İslâmi Bankalarda Genel Sunum ve Açıklama Standardı Uygulamalarının Finansal Performansa Etkisi: Irak Örneği
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Date
2023
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Sosyal Bilimleri Enstitüsü
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info:eu-repo/semantics/openAccess
Abstract
Araştırma, İslâmî bankaların Genel Sunum ve Açıklama Standardını ve bunun
Irak’ta faaliyet gösteren İslâmî bankaların finansal performansının etkinliğini
değerlendirmedeki rolünü ele almıştır. Araştırmanın problemi, Irak İslâmî bankaları
tarafından yayımlanan finansal tablolar incelenerek ortaya konulmuştur.
İslâmî finans kurumları Genel Sunum ve Açıklama Standardı, Irak İslâmî
Finansal Kurumları Muhasebe, Denetim, Kontrol ve Etik Kurumu tarafından 1993
yılından bu yana yayımlanmış olsa da, bu finansal tabloların paragrafları için genel
sunum ve açıklama uygulamaları sürecinde bir standardizasyon eksikliğinin var
olduğu tespit edilmiştir. Öte yandan Irak’ta faaliyet gösteren tüm İslâmî bankalar,
Irak Merkez Bankası’nın şemsiyesi altında ve talimatları mucibince faaliyet gösterse
de, bu İslâmî bankaların Genel Sunum ve Açıklama Standardının gerekliliklerine
bağlılıkları her zaman farklılık göstermiştir. Araştırma, İslâmî Bankalarda Genel
Sunum ve Açıklama Standardı fıkralarını genel hatları ile açıklamak,
önemini/gerekliliğini vurgulamak ve gereksinimlerini karşılamanın olumlu etkilerini
ortaya koymayı ve rekabetçi bir iş ortamında yüksek finansal performans elde
edebilmek için sektörel standartlara uyumun gerekliliğini ortaya çıkarmak amacıyla
Irak’ta faaliyet gösteren İslâmî bankaların, Genel Sunum ve Açıklama Standardı
yükümlülüklerini yerine getirme düzeyi ile finansal performansları arasındaki ilişkiyi
analiz etmeyi amaçlamaktadır.
Bu bağlamda araştırmada İslami bankacılık sektöründe 2016-2020 yılları
arasında Irak’ta faaliyet gösteren 14 İslami bankanın finansal performanslarını
gösteren mikro faktörler belirlenmeye çalışılmıştır. Panel Veri Analizi kapsamında
öncelikle oluşturulan dört model için dört modelin hangi yöntem ile tahmin
edilmesinin doğru olacağına yönelik önemli ve kritik soruya yanıt bulmak önemli
olduğundan ilk aşamada modellerin tahmini için doğru panel tahminci belirlenmiş
Statik panel verilerin tahmininde Sabit Etkiler (FE) ve Tesadüfi/Rassal Etkiler (RE)
vi
modellerinin uygulanması ile elde edilen etkinin tesadüfi olup olmadığını araştırmada
yaygın olarak kullanılan Hausman testi, Sabit Etkiler Tahmincisi ile Tesadüfi Etkiler
Tahmincisi yöntemlerinden hangisinin model tahminin de daha uygun sonuçlar
vermesi nedeniyle kullanılmış ve kurulan modeller (Model-1, 2, 3 ve 4) için belirli
anlamlılık düzeyinde, test istatistiğinin hesaplanan değeri ile uygun tablo değeri
karşılaştırıldıktan sonra hipotezlerin reddine veya kabulüne karar verilmiş ve
ardından asimptotik t istatistiklerinin kullanılamaması durumunda, dirençli t
istatistikleri elde etmek amacıyla, değişen varyans ve otokorelasyon problemlerini
ortadan kaldıran PCSE katsayı metodu uygulanarak düzeltme yapılarak model
tahminine gidilmiş, Tesadüfi Etkiler GLS Regresyon sonuçları verilmiştir.
Çalışma sonucunda bağımlı ve bağımsız değişkenler arasındaki olası ilişkileri
araştırmak üzere oluşturulan 4 farklı model ile ilgili olarak yapılan araştırma
sonuçlarına göre; Model-1 için istatistiki olarak hiçbir anlamlı sonuç bulunamazken,
Model-2, 3 ve 4 için ise sonuçlar güvenilirdir. Dolayısıyla İslami finans kurumların,
(2016-2020) yılları aralığını kapsayan dönemde, finansal tablolarda Sunum ve Genel
Açıklama Standardına bağlılığına yönelik genel eğilimi yansıttığını söylemek
mümkündür. Irak’ta faaliyet gösteren İslami bankaların, varlık getiri oranı, mevduat
tahsis oranı, özsermaye kârlılığı ve özkaynak tutarı değerlerine göre İslami finans
kurumlarının sunum ve genel açıklama standardı gerekliliklerine uydukları
gözlemlenmiştir.
Sonuç olarak araştırma sonuçları Irak'ta faaliyet gösteren İslami bankaların
sunum ve genel açıklama standardını uygulama taahhüdünün artan önemini
yansıttığını ve İslami muhasebe standartlarını uygulamalarına genel olarak bağlı
kaldıklarını göstermektedir. Çalışmada, Irak’ta faaliyet gösteren İslâmî
bankalardaki finansman ve yatırım işlemlerinin, araştırma sonuçlarına göre, İslâmî
bankaların sunum ve genel açıklama standartlarıyla oldukça uyumlu olduğu
sonucuna ulaşılmıştır.
The research addressed the General Standard of Presentation and Disclosure of Islamic banks and its role in assessing the effectiveness of the financial performance of Islamic banks operating in Iraq. The problem of the research has been revealed by examining the financial statements published by Iraqi Islamic banks. Although the Islamic financial institutions General Presentation and Disclosure Standard has been published by the Iraqi Islamic Financial Institutions Accounting, Auditing, Control and Ethics Institution since 1993, it has been determined that there is a lack of standardization in the general presentation and disclosure practices for the paragraphs of these financial statements. On the other hand, although all Islamic banks operating in Iraq operate under the umbrella and under the instructions of the Central Bank of Iraq, their adherence to the requirements of the General Standard of Presentation and Disclosure has always varied. The research aims to explain the paragraphs of the General Presentation and Disclosure Standard in Islamic Banks in general terms, to emphasize their importance/necessity and to reveal the positive effects of meeting the requirements and to reveal the necessity of compliance with sectoral standards in order to achieve high financial performance in a competitive business environment. It aims to analyze the relationship between banks' level of fulfillment of their General Presentation and Disclosure Standard obligations and their financial performance. In this context, in the research, micro factors that show the financial performances of 14 Islamic banks operating in Iraq between 2016-2020 in the Islamic banking sector were tried to be determined. As it is important to answer the important and critical question about which method will be correct to estimate the four models for the four models created within the scope of Panel Data Analysis, the correct panel estimator was determined for the estimation of the models at the first stage. Hausman test, which is widely used in researching whether the effect obtained viii by applying (RE) models is random or not, was used because which of the Fixed Effects Estimator and Random Effects Estimator methods gave more appropriate results in model estimation, and the established models (Model-1, 2, 3 and 4 ) at a certain significance level, after comparing the calculated value of the test statistic with the appropriate table value, it was decided to reject or accept the hypotheses. The model estimation was made by applying the PCSE coefficient method, which eliminates the . As a result of the study, according to the results of the research conducted on 4 different models created to investigate the possible relationships between dependent and independent variables; While no statistically significant results were found for Model-1, the results for Model-2, 3 and 4 were reliable. Therefore, it is possible to say that Islamic financial institutions reflect the general trend towards their adherence to the Presentation and General Disclosure Standard in their financial statements during the period (2016-2020). It has been observed that Islamic banks operating in Iraq comply with the requirements of the presentation and general disclosure standard of Islamic financial institutions according to their return on assets, deposit allocation rate, return on equity and amount of equity. As a result, the research results show that the Islamic banks operating in Iraq reflect the increasing importance of the commitment to implement the presentation and general disclosure standard and that they generally adhere to the application of Islamic accounting standards. In the study, it was concluded that the financing and investment transactions of Islamic banks operating in Iraq are quite compatible with the presentation and general disclosure standards of Islamic banks, according to the research results.
The research addressed the General Standard of Presentation and Disclosure of Islamic banks and its role in assessing the effectiveness of the financial performance of Islamic banks operating in Iraq. The problem of the research has been revealed by examining the financial statements published by Iraqi Islamic banks. Although the Islamic financial institutions General Presentation and Disclosure Standard has been published by the Iraqi Islamic Financial Institutions Accounting, Auditing, Control and Ethics Institution since 1993, it has been determined that there is a lack of standardization in the general presentation and disclosure practices for the paragraphs of these financial statements. On the other hand, although all Islamic banks operating in Iraq operate under the umbrella and under the instructions of the Central Bank of Iraq, their adherence to the requirements of the General Standard of Presentation and Disclosure has always varied. The research aims to explain the paragraphs of the General Presentation and Disclosure Standard in Islamic Banks in general terms, to emphasize their importance/necessity and to reveal the positive effects of meeting the requirements and to reveal the necessity of compliance with sectoral standards in order to achieve high financial performance in a competitive business environment. It aims to analyze the relationship between banks' level of fulfillment of their General Presentation and Disclosure Standard obligations and their financial performance. In this context, in the research, micro factors that show the financial performances of 14 Islamic banks operating in Iraq between 2016-2020 in the Islamic banking sector were tried to be determined. As it is important to answer the important and critical question about which method will be correct to estimate the four models for the four models created within the scope of Panel Data Analysis, the correct panel estimator was determined for the estimation of the models at the first stage. Hausman test, which is widely used in researching whether the effect obtained viii by applying (RE) models is random or not, was used because which of the Fixed Effects Estimator and Random Effects Estimator methods gave more appropriate results in model estimation, and the established models (Model-1, 2, 3 and 4 ) at a certain significance level, after comparing the calculated value of the test statistic with the appropriate table value, it was decided to reject or accept the hypotheses. The model estimation was made by applying the PCSE coefficient method, which eliminates the . As a result of the study, according to the results of the research conducted on 4 different models created to investigate the possible relationships between dependent and independent variables; While no statistically significant results were found for Model-1, the results for Model-2, 3 and 4 were reliable. Therefore, it is possible to say that Islamic financial institutions reflect the general trend towards their adherence to the Presentation and General Disclosure Standard in their financial statements during the period (2016-2020). It has been observed that Islamic banks operating in Iraq comply with the requirements of the presentation and general disclosure standard of Islamic financial institutions according to their return on assets, deposit allocation rate, return on equity and amount of equity. As a result, the research results show that the Islamic banks operating in Iraq reflect the increasing importance of the commitment to implement the presentation and general disclosure standard and that they generally adhere to the application of Islamic accounting standards. In the study, it was concluded that the financing and investment transactions of Islamic banks operating in Iraq are quite compatible with the presentation and general disclosure standards of Islamic banks, according to the research results.
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Keywords
Muhasebe, Performans, İslâmî Muhasebe, İslâmî Banka, Finansal Performans, Accounting, Performance, Islamic Accounting, Islamic Banking, Financial Performance
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Al-khafaji, S. A. A., (2023). İslâmi Muhasebe Standartlarını (Aaoifi) Uygulayan İslâmi Bankalarda Genel Sunum ve Açıklama Standardı Uygulamalarının Finansal Performansa Etkisi: Irak Örneği (Doktora Tezi). Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Konya.
