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Journals / Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2009 / Cilt: 27 Sayı: 2

The Effect of Intellectual Capital on Firm Performance

ENTELLEKTÜEL SERMAYENİN FİRMA PERFORMANSI ÜZERİNDEKİ ETKİSİ

Semra Karacaer(Hacettepe Üniversitesi, İşletme Bölümü, Beytepe-ANKARA)
Mehmet Aygün(YÜZÜNCÜ YIL ÜNİVERSİTESİ, ERCİŞ İŞLETME FAKÜLTESİ, İŞLETME BÖLÜMÜ)
Pages
127–140
Publication Date
2009-12-31
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Findings from the empirical analysis indicate that except for structural capital efficiency associations between intellectual capital coefficents and firm performance positive and istatistical significant.  

📌 3 Key Takeaways

🎯
Objective & Hypothesis:  The principal purpose of this study is to investigate the association between intellectual capital and firm performance.
📊
Key Findings & Data:In this study use profability, productivity and market valuation as firm performance indicator.
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Conclusion & Impact:Findings from the empirical analysis indicate that except for structural capital efficiency associations between intellectual capital coefficents and firm performance positive and istatistical significant.  
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Entellektüel sermaye · firma performansı · entellektüel sermaye katma değer katsayısı

Abstract

  The principal purpose of this study is to investigate the association between intellectual capital and firm performance. In this study use profability, productivity and market valuation as firm performance indicator. Data are investigated from a sample of 50 publicly traded firms from Istanbul Stock Exchange and measuring intellectual capital are drawn upon Value Added Intellectual Capital Coefficient. Empirical analysis is conducted using correlation and linear multiple regression analysis. Findings from the empirical analysis indicate that except for structural capital efficiency associations between intellectual capital coefficents and firm performance positive and istatistical significant.  

Özet

Bu çalışmanın temel amacı, entellektüel sermaye ve firma performansı arasındaki ilişkiyi incelemektir. Çalışmada firma performans ölçütleri olarak; karlılık, verimlilik ve piyasa değeri kullanılmıştır. İstanbul Menkul Kıymetler Borsası’na kayıtlı 50 firmanın 2007 yılı verileri incelenmiş ve entellektüel sermaye ölçümünde Entellektüel Sermaye Katma Değer Katsayısı yönteminden yararlanılmıştır. Ampirik analizlerde korelasyon ve çoklu regresyon kullanılmıştır. Ampirik analiz sonucunda, yapısal sermaye etkinliği katsayısı dışındaki, entellektüel sermaye katsayısı ile firma performansı arasında pozitif ve istatistiksel olarak anlamlı ilişkiler elde edilmiştir.    

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Cite This Article

Karacaer, S., Aygün, M. (2009). The Effect of Intellectual Capital on Firm Performance. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 27 Sayı: 2, 127–140. https://ajindex.com/articles/1406489

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