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Journals / BDDK Bankacılık ve Finansal Piyasalar Dergisi / 2014 / Cilt: 8 - Sayı: 2

Resource-Based View and Stakeholder View

Kaynak Temelli Yaklaşım ve Paydaş Yaklaşımı Açısından Entelektüel Sermayenin BIST’deki Çokuluslu İşletmelerin Finansal Performansına Etkisi

ALİ ÖZER
NEVİN ÖZER
Pages
119–149
DOI
—
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AI Summary & Key Takeaways

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

The results using a sample of BIST multinational firms are statistically significant in support of both the resource-based and stakeholder views

📌 3 Key Takeaways

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Objective & Hypothesis:Impact of Intellectual Capital to Financial Performance of Multinational Firms in BIST with the Perspective of Resource-Based View and Stakeholder ViewAccording to the resource-based view on the subject, intellectual capital is “the source of the business performance” and “an important key to gain competitive advantage”.
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Key Findings & Data:The stakeholder view recommends that a better measure of financial performance than accounting profit is the total wealth created or net value added.Accordingly, this study examines the relationship between a return on total assets based on net value added (stakeholder view) and the strategic intangible asset of intellectual capital (resource-based view) on multinationality firms quoted in BIST for the period 2002-2011.
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Conclusion & Impact:The results using a sample of BIST multinational firms are statistically significant in support of both the resource-based and stakeholder views
🔬Design:Modeling & Simulation
📍Scope:2002-2011 Verileri
⚙️Variables:Domain Parameters

Abstract

Impact of Intellectual Capital to Financial Performance of Multinational Firms in BIST with the Perspective of Resource-Based View and Stakeholder ViewAccording to the resource-based view on the subject, intellectual capital is “the source of the business performance” and “an important key to gain competitive advantage”. The stakeholder view recommends that a better measure of financial performance than accounting profit is the total wealth created or net value added.Accordingly, this study examines the relationship between a return on total assets based on net value added (stakeholder view) and the strategic intangible asset of intellectual capital (resource-based view) on multinationality firms quoted in BIST for the period 2002-2011. The performance of intellectual capital is measured by Valued Added Intellectual Coefficient (VAIC) model which is employed by Ante Pulic. The results using a sample of BIST multinational firms are statistically significant in support of both the resource-based and stakeholder views

Özet

Entelektüel sermaye, kaynak temelli görüşe göre "işletme performansının kaynağı" ve "rekabet avantajı elde etme yolunda önemli bir anahtar" olarak kabul edilmektedir. Paydaş yaklaşımı ise işletmenin finansal performansının en iyi göstergesinin muhasebe karlarından ziyade oluşturulan toplam servet veya katma değerin olduğunu önerir. Buna göre, bu çalışmada 2002-2011 döneminde BIST'e kote çokuluslu firmalarda, net katma değere dayalı toplam varlık getirileri (paydaş yaklaşımı) ile stratejik maddi olmayan duran varlık entelektüel sermaye arasındaki ilişki araştırılmıştır (kaynak temelli yaklaşım). Entelektüel sermaye, Ante Pulic tarafından kullanılan Entelektüel Katma Değer Katsayısı (EKDK) yöntemi ile ölçülmüştür. Sonuç olarak, kaynak temelli yaklaşım ve paydaş yaklaşımının her ikisi de BIST'deki çok uluslu firmalar için geçerli bulunmuştur

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Cite This Article

ÖZER, A., ÖZER, N. (2014). Resource-Based View and Stakeholder View. BDDK Bankacılık ve Finansal Piyasalar Dergisi, Cilt: 8 - Sayı: 2, 119–149. https://ajindex.com/articles/143707

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