The Impact of Intellectual Capital on Corporate Performance of IT Companies: Evidence from Bursa Istanbul

Journal Title: The International Journal of Business Ethics and Governance - Year 2018, Vol 1, Issue 3

Abstract

This study aimed to investigate the impact of intellectual capital (IC) on corporate performance of IT companies listed on Borsa Istanbul for the period of 2004-2015. Value Added Intellectual Coefficient (VAIC) approach was applied to measure Intellectual Capital Efficiency (ICE). Corporate performance was calculated using traditional accounting tools involving; Market, Productivity, and Financial performance. The findings showed that human capital efficiency is the most effective factor in the issue of value creation than structural capital and capital employed for the study period before and after the crisis 2008. Structural capital efficiency does not play a considerable role in value creation before and after the crisis. While Capital employed efficiency was not considered as an engine to value creation before the crisis, but it played a key role in value creation after the crisis.

Authors and Affiliations

Sedeaq Nassar

Keywords

Related Articles

The Ability of Financial Ratios to Predict the Index of Banking Sector in Amman Stock Exchange: An empirical study

The main objective of this study is to test the predictive power of the financial ratios (ownership ratio, liquidity ratio, debt ratio, stock turnover ratio, return on equity ratio, return on total assets ratio, and mark...

Examining the Key Success Factors for Startups in the Kingdom of Bahrain

With Bahrain Economic Vision 2030, aspiring the shift from an economy that depends on oil wealth to a diversified economy, including startup businesses. A number of startups in Bahrain have been growing at a rapid pace...

The Role of Agile Managers’ Practices on Banks’s Employees Performance in The Kingdom of Bahrain

This paper explores the significance of managers' impact on the level of employee success in the banking sector in the Kingdom of Bahrain, the contribution of managers to successful banks as agile managers, and argues th...

The Role of Human Resources Information Systems in Enforcing Knowledge Management: A field study - the Ministry of Transport in Gaza Strip

The study examined the Human Resource Information System’s features (training information systems, performance appraisal information systems, employment information systems, incentive information systems, HRIS informatio...

Triple Bottom Line: Evidence from Aviation Sector

The COVID-19 has spread with alarming speed bringing the global economy to a stand-still. As countries have imposed tight restrictions, the aviation industry is severely hit and its revenues sorely plummeted. The study a...

Download PDF file
  • EP ID EP692460
  • DOI https://doi.org/10.51325/ijbeg.v1i3.17
  • Views 212
  • Downloads 0

How To Cite

Sedeaq Nassar (2018). The Impact of Intellectual Capital on Corporate Performance of IT Companies: Evidence from Bursa Istanbul. The International Journal of Business Ethics and Governance, 1(3), -. https://europub.co.uk/articles/-A-692460