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ENTELEKTÜEL SERMAYE FİRMA FİNANSAL PERFORMANS İLİŞKİSİ: BIST SINAİ ENDEKSİ FİRMALARI ÜZERİNE BİR EKONOMETRİK ANALİZ.
- Source :
-
World of Accounting Science . Mar2023, Vol. 25 Issue 1, p70-97. 28p. - Publication Year :
- 2023
-
Abstract
- 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]
Details
- Language :
- Turkish
- ISSN :
- 1302258X
- Volume :
- 25
- Issue :
- 1
- Database :
- Academic Search Index
- Journal :
- World of Accounting Science
- Publication Type :
- Academic Journal
- Accession number :
- 162929067
- Full Text :
- https://doi.org/10.31460/mbdd.1081481