The Relationship Between Credit Ratings and Financial Performance: An Analysis of the Turkish Banking Sector
Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi, Vol. 0 No. 1102025-11-18
Alptürk, Yaşar
Özet
The aim of this study is to examine the relationship between firm credit ratings and banks’ financial performance within the context of the Turkish banking sector. To this end, annual data covering the period 2005–2024 for eight conventional banks operating in Türkiye are employed. Credit ratings assigned to banks by Fitch are converted into a 100-point scale using the CRIS methodology based on Basu et al. (2012) and are used as the credit rating indicator. Accounting-based return on assets (ROA) and market-based Tobin’s Q are selected as measures of financial performance. The empirical…
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