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
Related Articles
- EP ID EP260794
- DOI 10.29067/muvu.333066
- Views 117
- Downloads 0
EFFECT OF TAX EDUCATION ON THE CONSCIOUSNESS AND AWARENESS OF UNIVERSITY STUDENTS ABOUT TAX: A RESEARCH
The tax consciousness means that the level of willingness to meet the tax responsibilities of individuals who are aware of the importance of taxation in terms of the performance of state’s functions. Inadequacy of the le...
ETHICAL PERCEPTION OF ACCOUNTING PROFESSIONALS: A RESEARCH IN MALATYA
Business structures that have become complex in recent yearshas increased the need for accounting information system and brought the accounting profession to a very important point. Important tasks fall to accounting pro...
THE EFFECT OF CORPORATE GOVERNANCE PRACTICES ON PERFORMANCE OF INSURANCE COMPANIES
The view that one of the underlying reason for global crises and corporate scandals are mismanagement policies, has led firms to search for innovation in management mentality. The concept of corporate governance has emer...
THE RELATIONSHIP BETWEEN WORKING CAPITAL AND ECONOMIC VALUE ADDED: A RESEARCH IN BORSA İSTANBUL
Many of the studies about the impact of working capital on profitability have found a significant relationship between cash conversion cycle and its components with profitability. In addition, the difference between work...
COMPARISON METHODS FOR MEASURING COMPANY LEVEL INTELLECTUAL CAPITAL: AN APPLICATION IN BIST
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 fi...