COMPARISON METHODS FOR MEASURING COMPANY LEVEL INTELLECTUAL CAPITAL: AN APPLICATION IN BIST
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2017, Vol 10, Issue 3
Abstract
The aim of this study is to implement a comparative application by means of methods Market Value - Book Value, Tobin’s Q Value of Calculated Intangible Value and Economic Value Added for measuring intellectual capital financially at company level. In this context, intellectual capital values of the Vakıf Investment Partnership which has been discussed in the study and operating in Stock Exchange Istanbul gauged according to four methods measuring at company level intellectual capital for the years 2010, 2011, 2012, 2013 and 2014. As a result, the intellectual capital values measured by four different methods for five years of the company were examined by comparing according to the methods discussed in the study.
Authors and Affiliations
İbrahim SARIAY, Abitter ÖZULUCAN
Keywords
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- EP ID EP260794
- DOI 10.29067/muvu.333066
- Views 112
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