An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey

Özet

This research investigates the relationship between intel­lectual capital and web trends of the index bist-303 from an accounting viewpoint. As well known, bist-30 is comprised of top 30 firms listed in Istanbul Stock Exchange. The trends of web pages and firm are analyzed using specific web means such as the Google Trends. In addition, Market Value / Book Value and Value Added Intellectual Coefficient (VAIC) meth­ods are utilized to measure intellectual capital. Also, enterprise web sites, firm annual reports, company financial statements and Public Disclosure Platform4 are taken advantage for ac­counting and measurement of intellectual capital.