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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]

The purpose of the research is to test the effect of intellectual capital efficiency on firm profitability and firm value of firms operating in the information and communication technologies sector in Borsa Istanbul (BIST). The research sample consists of thirteen firms and covers the years between 2010 and 2020. The relationship between the effectiveness of intellectual capital components and firm performance is tested by constructing two different models and panel regression analysis. The dependent variables in the models are ROA (Return on Assets) and MTB (Market Value / Book Value) and the independent variables are the efficiency coefficients of the components in the VAICTM (Value Added Intellectual Capital Coefficient) model (HCE - human capital efficiency, SCE - structural capital efficiency, CEE - working capital efficiency). According to the research findings, the impact of intellectual capital components on firm performance is quite limited. Among the intellectual capital efficiency coefficients, only CEE has a positive effect on ROA. There is no relationship between intellectual capital efficiency components and MTB. [ABSTRACT FROM AUTHOR]

With the development of the information society in the 1990s, the source of technological development began to be knowledge and human capital. The aim of this study is to examine the role of knowledge-based intellectual capital, which creates an important value especially for businesses, in the development process with a macro approach. The study examined the 2001-2021 period for economies of ten developing countries (Turkey, Argentina, Brazil, Mexico, Russia, Poland, Romania, South Africa, India, and Indonesia) using the variables of R&D expenditures, bureaucratic quality index, and education index as intellectual capital components. According to the results of panel ARDL analysis used to determine the effect in question, there is a positive and significant relationship between intellectual capital components on the development level of countries in both short and long terms. In addition, a bidirectional causality relationship is determined between intellectual capital variables and economic development. It can be stated that investments that countries make in their intellectual capital are an important determinant of their level of development. [ABSTRACT FROM AUTHOR]

Intellectual or knowledge-based capital is an intangible asset that does not appear on the balance sheets. It consists of human, structural and customer capital components, is measurable, and has been providing a competitive advantage to businesses. In the study, the intellectual capital-financial performance relationship of 102 Borsa Istanbul Industrial Index companies with available data is analyzed on the basis of sub-sectors, by panel data analysis method, for the years 2008-2015. The results show that intellectual capital has a positive effect on financial performance, companies attach importance to human capital, but structural capital is not yet at a sufficient level in enterprises. [ABSTRACT FROM AUTHOR]

In the study, disclosures on intellectual capital elements contained in the integrated reports and sustainability reports published by four private-owned commercial banks (Akbank, Garanti Bank, İş Bank, Yapı Kredi Bank) included in the BIST Sustainability Index between 2016-2019 are analyzed using content analysis method. Intellectual capital disclosures of banks are evaluated into three sub-headings: relational (social) capital, organizational capital, and human capital. According to the analysis results, the intellectual capital disclosures of these banks are concentrated in the relational capital component. In the relational capital component; customers, contribution to society and the brand value of the company are prominent issues. In the organizational capital component; corporate culture and management philosophy, process management, information technology (IT) and network systems are frequently mentioned issues. Focused on issues within the scope of the human capital component are employee training, employee satisfaction, employee skills and characteristics. Furthermore, it is determined that the disclosures regarding the intellectual capital components are more in the integrated reports compared to the sustainability reports. [ABSTRACT FROM AUTHOR]

This study investigates the relationship between intellectual capital and firm performance in the period of 2010-2020 using the data of 2.619 listed manufacturing firms from Brasil, India, Indonesia, South Africa, and Turkey. The first contribution of the study to the literature is the use of data from "fragile five" countries, which are the most delicate economies among developing countries, rather than the data from developed countries. Secondly, instead of sectors such as banking, technology, and services, which can be understood intuitively as being intellectual capital intensive, the manufacturing sector firms, which are known as physical and financial capital intensive, are examined. Finally, the most appropriate econometric method for the characteristics of the data is determined and applied. The findings of the study show that the capital employed efficiency has a positive effect on firm performance in all countries. The results regarding human capital efficiency, which is an important component of intellectual capital, point out that human capital is still underestimated in developing countries, and its effect on firm performance cannot be observed due to the lack of necessary investment in human capital. It is observed that the structural capital component of intellectual capital is an element that has been recognized and invested in developing countries. [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]

The purpose of this study is to develop a scale for measuring the intellectual capital in primary schools and to examine intellectual capital in terms of some variables. The population of this study, which is in a descriptive scanning model, consists of the teachers working in the primary schools in Malatya in 2012-2013 academic year. The sample of this study consists of the teachers who were selected randomly from the population by disproportional cluster sampling method. After performing the pre-application of the scale on 160 teachers, validity and reliability tests were performed. Then, the questionnaires were administered to 480 teachers. After performing the validity and reliability analyses, data was analyzed by multiple linear regression method. As a result of the analyses, this scale was found to have three dimensions such as; human capital, structural capital and relational capital. According to the results, while the variable of time which the teachers spend at school out of class hours predicts positively all the dimensions and the sum of the scale, the variable of the turnover rate of the teachers predicts the human capital negatively. The variable of "the number of teachers each school has" did not predict any dimension of intellectual capital. To increase all the dimensions of intellectual capital at schools, it would be helpful for ensuring the teachers to stay in school out of the class hours. Besides, to increase the human capital, it would be helpful for educational administrators to decrease the turnover rate. [ABSTRACT FROM AUTHOR]

In this article, the effects of elements of human capital, structural capital and customer capital which constitute intellectual capital concept on the banks which are active in banking sector have been examined. 475 of bank employees constitute the sample of the research. The statements which consist of 35 items have been given to the participants and their thoughts have been asked. In consequence of the analysis made, it can be stated that there are the elements of intellectual capital in banking sector in Central Anatolia Region and in this context the banks which have intellectual capital assets are close to each other. Being structural capital asset weak in comparison with other intellectual capital elements introduce the necessity that the banks give the required importance in respect to informatics substructures, in company training, technological developments and technical substructure and make investment. In addition to this, that the banks present a positive working atmosphere and a fair wage system to its employees can be evaluated as structural capital factors of the banks. [ABSTRACT FROM AUTHOR]

Rapid social and economic developments in the process of globalization in the world, leads to new seeking in the field of business administration day by day. In this sense, the concept of intellectual capital will ensure that firms have the advantage in global competition. This concept, available in all sectors, stands out most in the service sector. The purpose of this study is to investigate the components of intellectual capital in the tourism sector is kind of a service in Kusadasi based on tourism firms. In order to analyze necessary search for the components of intellectual capital, a questionnaire is applied in tourism firms operating in Kusadasi. In the light of research findings, relationship between the components of the intellectual capital is revealed. Apart from relationship among the components of the intellectual capital, a couple of analysis are applied for revealing the relations between operation years and the components of intellectual capital. [ABSTRACT FROM AUTHOR]

Intellectual capital, intangible assets of an organization mobilizing the resources it provides long-term life and do not appear in the balance sheet as assets as defined, information is based on a new type of capital. Patents and trademarks of the organization has received the organization's reputation, customer loyalty, such as abstract elements, in other words, information, and such assets are shown as are the basis of the capital. These assets, intellectual capital is separated into three basic components. The first, is the human capital and employee organizations of past experience, business skills refers to. Second, structural capital and the organization's culture and structure had settled into the habit of doing business and professionalism includes. Third, the relational or social capital and intellectual capital is the most important component. This type of capital, do business with organizations around the connection with other organizations that is based on. A social network, this mechanism contained in the bonds of members based on their capacity utilization means that they created. Actors within this network mechanism, the organization itself or the units can take an active role. This study, to companies affected by the global crisis, the crisis of social capital as a way out of a capacity to offer tips and suggestions for how could be increased. For this reason, study, an alternative approach as a means firms can exit from the crisis of social networking mechanism for how configurations and relational capital, how and in what form of action needed, the basic problematically respectively. [ABSTRACT FROM AUTHOR]

The studies concerning the measurement, valuation and accounting of intellectual capital assets constituted an important research area behind new knowledge economy. Locally, Turkish Accounting Standard 38 "Intangible Assets" defines the legal framework on this subject as of fiscal periods after 2005. The fair value of Human Capital which regarded as a major element of intellectual assets was calculated by a methodology described herein, under the accounting approach emphasized at TMS-38 principles. The significant impact of calculated human capital assets to the market value of the company were statistically measured and analyzed. The methodology and approach was verified through five year data sets (2003-2007) of a selected company registered at Istanbul Capital Markets and also enlisted within top 50 company of Turkey according to the Istanbul Industrialists Chamber. [ABSTRACT FROM AUTHOR]