Özet:

The performance of banks operating in national and international markets affects both the local and global markets. Following the policies of the banks that have an important position in the financial markets, analyzing and controlling their financial situation by looking at the relevant financial rates, taking timely measures against potential risks in the financial markets is an important issue for the banks. The risks, financial conditions and performance of the banks should be determined in a way that reflects the truth and that the economic entities should be informed of the financial structures of the banks in a precise and reliable manner. Banks may evaluate their activities, such as the determination of risk factors and the forecast of profit loss conditions, taking into account performance measurements. The analysis of financial statements in banks is slightly different from the financial analysis of other. The main reason for this is that bank balance sheets are different from other business balance sheets. Since the balance sheets are different, banks should be analyzed with the help of different rates. The CAMELS Rating System, developed and implemented in the United States, makes the performance measurement of banks by analyzing capital capacity, active quality management capacity, profitability, liquidity and market risk sensitivity. The aim of this study is to analyze the financial performance of participating banks in Turkey with the help of the CAMELS performance assessment system. For this purpose, a comparative analysis with 21 financial ratio was made using the data of 5 participating banks between 2016-2018. According to the analysis, among the banks surveyed, the banks with the best financial performance were the Foundation, Kuwait Turk and Ziraat participation banks respectively; the Turkish Finance and Albaraka Turk participation banks were the lowest performance banks.

Anahtar Kelimeler: