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Journals / Finans Politik ve Ekonomik Yorumlar Dergisi / 2014 / Cilt: 51 - Sayı: 592

Intellectual Capital and Its Elements' Effect on Financial Performance: A Case of Information Sector

Entelektüel Sermaye ve Unsurlarının Finansal Performans Üzerindeki Etkisi: Bilişim Sektöründe Bir İnceleme

Alparslan Şahin GÖRMÜŞ
IŞIL EREM CEYLAN
Pages
65–82
DOI
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AI Summary & Key Takeaways

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

Value Added Intellectual Coefficient of Ante Pulić is used in me- asuring the value of intellectual capital and correlation and multiple regression analysis are carried out by using dependent and independent variables as well as control variables in determining the relationship between financial performan- ce and intellectual capital values.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Intellectual capital making a significant contribution to the companies in gaining competition advantage and determining the relationship between this concept and financial performance are of great importance.
📊
Key Findings & Data:In this study; the effects of human capital, structural capital and customer capital components on financial performance of the information companies traded at BIST between 2008-2012 are investigated.
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Conclusion & Impact:Value Added Intellectual Coefficient of Ante Pulić is used in me- asuring the value of intellectual capital and correlation and multiple regression analysis are carried out by using dependent and independent variables as well as control variables in determining the relationship between financial performan- ce and intellectual capital values.
🔬Design:Research Article
📍Scope:2008-2012 Verileri
⚙️Variables:Domain Parameters

Abstract

Intellectual capital making a significant contribution to the companies in gaining competition advantage and determining the relationship between this concept and financial performance are of great importance. In this study; the effects of human capital, structural capital and customer capital components on financial performance of the information companies traded at BIST between 2008-2012 are investigated. Value Added Intellectual Coefficient of Ante Pulić is used in me- asuring the value of intellectual capital and correlation and multiple regression analysis are carried out by using dependent and independent variables as well as control variables in determining the relationship between financial performan- ce and intellectual capital values.

Özet

Günümüzde işletmelerin rekabet avantajı sağlamasına büyük katkı sağlayan en- telektüel sermaye kavramı ve bu kavram ile işletmelerin finansal performansla- rı arasındaki ilişkinin tespit edilmesi büyük önem arz etmektedir. Bu çalışmada; entelektüel sermaye kavramını oluşturan insan sermayesi, yapısal sermaye ve müşteri sermayesi bileşenlerinin 2008-2012 yılları arasında BİST’te işlem gören bilişim sektörü işletmelerinin finansal performansları üzerindeki etkileri incelen- miştir. Entelektüel sermaye değerinin ölçülmesinde Ante Pulić’in Entelektüel Kat- ma Değer Katsayısı yönteminden yararlanılmış, finansal performans ile entelek- tüel sermaye değerleri arasındaki ilişkiyi belirlemede ise bağımlı ve bağımsız de- ğişkenlerle birlikte kontrol değişkenleri de ele alınarak korelasyon ve çoklu reg- resyon analizleri gerçekleştirilmiştir.

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Cite This Article

GÖRMÜŞ, A. Ş., CEYLAN, I. E. (2014). Intellectual Capital and Its Elements' Effect on Financial Performance: A Case of Information Sector. Finans Politik ve Ekonomik Yorumlar Dergisi, Cilt: 51 - Sayı: 592, 65–82. https://ajindex.com/articles/210296

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