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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]

Corporate governance is a set of laws, regulations, codes and practices that enable a company to achieve human and financial capital, to show higher performance and thus to create economic value for the society and its stakeholders in the long term. The aim of this study is to measure the effect of the participation of 9 banks listed in Borsa Istanbul on the corporate governance index between 2012 and 2017 on their financial performance. For this purpose, panel data analysis was performed by using the data collected from the financial [ABSTRACT FROM AUTHOR]