Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama

The aim of the study is to investigate the effectiveness of the intellectual capital elements on the profitability and efficiency of the 15 technology companies listed on the Stock Exchange Istanbul based on the ten-year financial statements covering the year 2008-2017. For this purpose, the intelle...

Full description

Saved in:
Bibliographic Details
Published in:Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2019-07 (83)
Main Authors: Gülsün İşseveroğlu, Cuma Ercan
Format: Article
Language:Turkish
Subjects:
Financial statements
High tech industries
Human capital
Intellectual capital
Longitudinal studies
Productivity
Profitability
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:The aim of the study is to investigate the effectiveness of the intellectual capital elements on the profitability and efficiency of the 15 technology companies listed on the Stock Exchange Istanbul based on the ten-year financial statements covering the year 2008-2017. For this purpose, the intellectual capital efficiency of 15 technology companies is measured using the intellectual value-added coefficient method. Technology companies' intellectual capital activity is based on years of work. For this reason, ten-year financial statement data have been analyzed using panel data techniques. "Unit root tests" of the series to be used in the model were examined and it was examined whether the series were stationary and regression models were obtained after the series was determined to be stationary. The relationship between the effectiveness of intellectual capital components and the financial performance measures, profitability and productivity, has been measured. As a result of the analysis, it was determined that the human capital effect is a significant contribution to the profitability in the models obtained. However, it has been found that the contribution to productivity is low.
ISSN:1304-0391
2146-3042