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This research aims to reveal the relationships between intellectual capital components and firm performances of banks operating in the Borsa Istanbul financial sector. Within the scope of the research, the data of the banks whose shares were listed on the stock exchange between 2008 and 2021 and whose data were fully accessible as of the first quarter of 2023, when the research was conducted, were analyzed. The data set was prepared as panel data. Six models were developed and tested within the scope of the research. While investigating the interaction between variables, correlation and regression analyzes were applied. As a result of the analysis; While there was no relationship between structural capital (ROA), one of the components of intellectual capital ROE), and return on assets, it was found to have a negative and significant relationship with return on equity. Another important finding of the research is that physical capital, among the intellectual capital components, affects return on assets and return on equity the most. The other component of intellectual capital, human capital, also affects return on assets and return on equity significantly and positively. Revealing the effects of intellectual capital components on ROA and ROE from firm performances will be important for making future decisions for both bank managers and bank shareholders. [ABSTRACT FROM AUTHOR]

Recent develeopments ongoing global economy triggered to international competitiveness. In this manner, as major component of knowledge-based economy and intellectual capital, importance of human capital increased. Particularly, developed economies that realize the situation, encourage life-long education and learning to add value their human capital. Investors in People (IIP) was developed in 1990 by the National Training Task Force, with expert input from stakeholders, to set out a national framework aiming to link the processes of setting business objectives with staff development to improve business performance. The framework indicators were developed from an examination of the internal practices of some of the UK"s leading companies. (Gloster et al., 2010, 1) In addition to cover corporate priorities and purposes in public services, companies, SMEs and other foundations, IIP focuses human oriented management strategy by increasing motivation, developing skills and shares corporate vision and values with all level of workers in UK. IIP assumes that high level of workers motivation leads to improve corporate performance. In this study, we aim to research corporate functions and potential benefits of IIP by examining the examples of world countries. [ABSTRACT FROM AUTHOR]