文章基本信息

标题：The Relationship Between Intellectual Capital and Firm Value: A Study in Istanbul Stock Exchange
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作者：İsrafil ZOR ; Selim CENGİZ
期刊名称：Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1308-5549
电子版ISSN：2147-4206
出版年度：2013
卷号：3
期号：1
页码：37-56
语种：English
出版社：Çankırı Karatekin University
摘要：The main purpose of this study is to investigate the relationship between intellectual capital and firm value.The study is significant in that it makes intellectual capital,which is of vital importance in ensuring firms’ sustainability,more apparent and it provides a chance to make comparisons with other studies.The companies operating in energy sector in Borsa Istanbul (abbreviated as BIST,former Istanbul Stock Exchange) during the period of 2009-2011,are taken into the scope of analysis.Within this scope,the findings obtained by using “Calculated Intangible Value Management” are compared with firms’ market value/book value practices in order to determine the relationship between intellectual capital and firm value.The findings reveal that energy companies operating in Turkey do not consider their intellectual capital assets important and tangible assets are the main factors affecting business performance.
其他摘要：Bu çalışmanın temel amacı,entelektüel sermaye ve firma değeri arasındaki ilişkiyi araştırmaktır.Çalışma,firmaların sürdürülebilirliklerinin sağlanmasında hayati öneme sahip olan entelektüel sermayeyi daha görünür hale getirmesi ve diğer çalışmalarla karşı
关键词：Intellectual Capital;Firm Value;BIST
其他关键词：Entelektüel Sermaye;Firma Değeri;BIST