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    DETERMINATION OF FACTORS AFFECTING THE PROFITABILITY VARIABLES BY PANEL DATA ANALYSIS IN THE ISLAMIC BANKS: THE CASE OF TURKEY
    (Ilahiyat Bilimleri Arastirma Vakfi, 2020) Parlakkaya, Raif; Curuk, Suna Akten; Kahraman, Umran Munire; Sen, Gulsah
    Islamic banks, which operate on the profit and loss sharing basis, have an important role in the financial system in terms of the collected funds bringing into the real economy. Therefore, for a strong economic structure, the market share of Islamic banks in the financial system needs to increase. The profitability level of banks is one of the most important financial performance indicators. Determining the factors that affect profitability indicates which issues are vital. The aim of this paper is to determine the factors that affect the profitability of participation banks operating in Turkey. In this context, panel data estimation methods were applied by using the data obtained from the financial statements (2006-2019) of three participation banks (Kuveyt Turk, Albaraka ve urkiye Finans) and various macroeconomic indicators of the country. The most appropriate model was tried to be determined. In this study, the effect of capital adequacy ratio, bank size, credit risk, operational risk, operating effectiveness, inflation and GNP growth rate on return on assets (ROA) and return on equity (ROE) was analyzed. According to the results of the analysis, bank size, credit risk, operating effectiveness and inflation rates has an effect on ROA. Also, the effect of credit risk, operational risk, operating effectiveness and inflation rates on ROE is determined. Independent variables that do not have an impact on the profitability of banks are determined as capital adequacy ratio and growth. Also, according to the results of the analysis, it is possible to express that banks' specific variables are more effective on the profitability of participation banks than macroeconomic indicators.
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    Proposal for an objective binary benchmarking framework that validates each other for comparing MCDM methods through data analytics
    (Peerj Inc, 2023) Baydas, Mahmut; Eren, Tevfik; Stevic, Zeljko; Starcevic, Vitomir; Parlakkaya, Raif
    When it comes to choosing the best option among multiple alternatives with criteria of different importance, it makes sense to use multi criteria decision making (MCDM) methods with more than 200 variations. However, because the algorithms of MCDM methods are different, they do not always produce the same best option or the same hierarchical ranking. At this point, it is important how and according to which MCDM methods will be compared, and the lack of an objective evaluation framework still continues. The mathematical robustness of the computational procedures, which are the inputs of MCDM methods, is of course important. But their output dimensions, such as their capacity to generate well-established real-life relationships and rank reversal (RR) performance, must also be taken into account. In this study, we propose for the first time two criteria that confirm each other. For this purpose, the financial performance (FP) of 140 listed manufacturing companies was calculated using nine different MCDM methods integrated with step-wise weight assessment ratio analysis (SWARA). In the next stage, the statistical relationship between the MCDM-based FP final results and the simultaneous stock returns of the same companies in the stock market was compared. Finally, for the first time, the RR performance of MCDM methods was revealed with a statistical procedure proposed in this study. According to the findings obtained entirely through data analytics, Faire Un Choix Adequat (FUCA) and (which is a fairly new method) the compromise ranking of alternatives from distance to ideal solution (CRADIS) were determined as the most appropriate methods by the joint agreement of both criteria.
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    The Relation Between Political Stability and Economic Growth: The Turkish Case
    (2018) Diken, Ahmet; Parlakkaya, Raif; Erkan , Kara; Kodalak, Oğuzhan
    This study investigates the long run relationship between political stability and economic growth of Turkey in between 2002and 2016. Political stability has been referred to be one the causes of existence of strong institutions together with democracy foreconomic development for countries around the world. Empirical investigations have shown that strong institutions will besupported by political stability and democratic governance, and that these institutions will bring about robust economic growth.This work first focuses on how political stability index is related with the country’s economic output level (GDP) and then thefocus moves on to see the long run relation between political stability and several other prevalent macro-economic variables suchas inflation rate, exchange rate and short term interest rates. For this purpose, a bivariate regression models were used by runningARDL method. The study found that the political stability index, when used as sole independent variable, had no long runrelationship with each of the selected macro-economic variables including gross domestic product when testing by Bound test ofPesaran. Later, a multivariate regression was used to see the effect of political stability index together with selected macroeconomicvariables on economic growth of Turkey. Upon building our econometric modeling for long run relation, themultivariate regression results suggest that, while political stability has positive relation with economic growth in the long run, itseems to be irrelevant in the short term. In addition, inflation is found to have a negative relation with economic growth in thelong run, that is, when inflation increases the economic growth slows down in Turkey. One of the finding is that lagged value ofexchange rate implies that decareasing value of Turkish lira put downward pressure on the economic growth.
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    RISK MANAGEMENT IN ISLAMIC BANKS: A RESEARCH ON THE PARTICIPATION BANKS IN TURKEY
    (Mehmet Akif Ersoy Univ, 2022) Parlakkaya, Raif; Cetin, Hiiseyin; Demirci, M. Nihat
    There is a substantial need for unique methods compliant with Shariah principles in Islamic banks which are exposed to different risks with their unique working principles. Therefore, the aim of our study is the identification of the main risks faced in participation banks in Turkey. In addition, it is aimed to specify and explain main methods and practices are used for measuring, reducing and managing these risks. Within the scope of the research main questions are: What are the main risks encountered in Islamic banks, what techniques are used to reduce and effectively manage these risks, what are the differences from conventional banks in terms of the risks encountered and risk management techniques, what are the strengths and weaknesses of Islamic banks in the risk management process. For this purpose, a qualitative research was conducted on 5 Islamic banks operating in Turkey. Within the scope of the research, the data obtained by the deep interview method was interpreted by descriptive analysis method. According to results, risk management in Islamic banks is largely similar to conventional banks. On the other hand, different types of risks encountered in these banks and the obligation to comply with Islamic principles differentiate Islamic banks in the risk management process.
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    Status Quo Of International Financial Reporting Standards And International Standards On Auditing: A Research On The Accounting Professionals In Konya
    (Elsevier Science Bv, 2014) Parlakkaya, Raif; Akmese, Halil; Akmese, Kadriye Alev
    Upon the harmonization and convergence efforts and achievements relating to accounting standards, national and international structures all around the world precipitated their efforts regarding to the consensus on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISAs). Turkish government amended new codes for Turkish trade in 2012 as part of the reforms for an ultimate and comprehensive economic system and these codes brought some enforcements relating to the adoption and use of international standards. Inescapable interaction between trade codes and accounting and auditing standards led to comprehensive changes and ambiguities both for standard setting bodies and concerned parties. Major aim of this study is to probe the current situation with respect to IFRS and ISAs. The study will be carried on accounting professionals from different organizations with different levels of education and experience in order to reflect the awareness and perception of IFRS and ISAs. A questionnaire is designed and will be addressed to the sample accountants for the sake of determining awareness level and gathered data will be analyzed by means of SPSS software. According to the findings of research, possible solutions will be recommended. (C) 2014 The Authors. Published by Elsevier B.V.
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    Türk bankacılık sektöründe kurumsal sosyal sorumluluk raporlaması farkındalık düzeyi
    (2016) Parlakkaya, Raif; Akmeşe, Kadriye; Akmeşe, Halil
    İşletmeler, sosyal hayat içinde toplumla bir bütün olarak yaşıyor olmanın etkisi ile birer vatandaş gibi sorumluluklar edinmekte ve bu sorumlulukları yerine getirmeye çalışmaktadırlar. Kurumsal sosyal sorumluluk faaliyetlerindeki artışla birlikte işletmeler, vergi avantajı sağlama, belirli hedef kitlelerin değerlendirmelerini etkileme ve daha birçok farklı sebeple bu faaliyetlerini duyurma ihtiyacı hissetmektedirler. Bu durum, kurumsal sosyal sorumluluk raporlama uygulamalarını ortaya çıkarmıştır. Bu raporlar, bir yandan topluma ve paydaşlara tutarlı ve resmi bilgiler sunarken bir yandan da küresel etkileşim içinde olan yatırımcılar, kreditörler ve diğer paydaşlar için güvenilir bilgi kaynakları olmaktadırlar. Bu çalışmada ülkemizde de yaygınlaşmaya başlayan kurumsal sosyal sorumluluk uygulamaları ve kurumsal sosyal sorumluluk raporlarının gelişimi incelenerek, Türk bankacılık sektöründe kurumsal sosyal sorumluluk raporlamasının farkındalığı üzerine bir alan araştırması yapılmıştır.
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    Türkiye’de faaliyet gösteren katılım bankalarında kurumsal yönetim ve performans ilişkisi
    (2017) Parlakkaya, Raif; Demirci, Mustafa Nihat
    Ekonomik verimliliği artırmanın, sürdürülebilir büyümeyi sağlamanın ve özellikle yatırımcı güveninin kazanılmasının anahtar unsuru olan kurumsal yönetim, bankacılık sektörü için hayati önem arz etmektedir. Yapısı ve işleyişi itibariyle güven unsurunun oldukça ön plana çıktığı bankalar, son yıllarda güvenilir ve genel kabul görmüş kurumsal yönetim düzenlemelerine daha fazla uyum gösterme çabasına girmişlerdir. Tüm dünyada olduğu gibi ülkemizde de sayıları ve işlem hacimleri artan ve hem İslami finans kurumları hem de geleneksel bankalarla rekabet etmek durumunda kalan katılım bankaları etkili kurumsal yönetim uygulamalarına hızla ayak uydurmaktadır. Getirdiği ekstra maliyet ve iş yüküne rağmen, iyi kurumsal yönetim uygulamaları sonucunda tesis edilen etkili yönetim mekanizmasının, katılım bankalarında şirket performansına olumlu katkı sağlaması beklenmektedir. Bu çerçevede Türkiye'de faaliyet gösteren katılım bankaları üzerinde yaptığımız ampirik çalışmada, söz konusu bankaların kurumsal yönetim yapıları ile finansal performansları arasında anlamlı bir ilişki olup olmadığı regresyon analizleriyle tespit edilmiştir. Çalışmamızda, kurumsal yönetim değişkenleri olarak yönetim kurulu büyüklüğü, bağımsız yönetici sayısı, yönetim kurulu üyelerinin sahip oldukları ortaklık payı, firmanın büyüklüğü, yaşı ve halka açıklık oranı; finansal performans göstergesi olarak ise öz sermaye karlılığı (ROE) ve aktif karlılık oranı (ROA) kullanılmıştır. Yapılan analiz sonrasında kurumsal yönetim değişkenlerinin finansal performansı açıklamada önemli bir etkiye sahip olduğu sonucuna ulaşılmıştır. Araştırmamızın bulguları literatürdeki örneklere benzer sonuçlar vermiş, bazı kurumsal yönetim unsurlarının finansal performansla ilişkisi bulunamazken genel anlamda bir ilişki tespit edilmiştir.