Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors

Uğur Bellikli; Abdülkerim Daştan

doi:10.21121/eab.1017873

Research Article

Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors

Year 2021, Volume: 21 Issue: 4, 333 - 355, 30.10.2021

Uğur Bellikli Abdülkerim Daştan

https://doi.org/10.21121/eab.1017873

Cited By: 2

Abstract

The aim of this study is to investigate the relevance between accounting conservatism and intellectual capital in the context of the contribution of accounting conservatism to intellectual capital. Four different measurement methods [the asymmetric timeliness of the earnings, market-to-book ratio, asymmetry of the accruals and cash flows and negative accruals] were employed in the study to measure both accounting conservatism and intellectual capital. In this study, research data based on listed companies in manufacturing industry and financial institutions of Borsa Istanbul (BIST) 100 Index in Turkey. The method of the study was the panel data analysis in which the effect of accounting conservatism on intellectual capital was examined based on the data of the predetermined this companies for 2006-2017 period. As a result of the findings, it was determined that the companies care about intellectual capital, and although there is a difference according to the measurement methods, accounting conservatism has an effect on intellectual capital, which is observed both positively that more prominent in financial institutions and negatively, and companies that have conservative accounting policies.

Keywords

Accounting conservatism, beneficial financial information, intellectual capital, Companies in listed BIST 100Index

References

Ahmed, A. S. & Duellman, S. (2007). Accounting conservatism and board of director characteristics: An empirical analysis, Journal of Accounting and Economics, 43(2-3), 411-437.
Akmeşe, H. (2006). Entellektüel sermayenin firma piyasa değeri üzerine etkisi ve IMKB’de işlem gören şirketler üzerinde bir araştırma, Master Thesis, Selçuk University–Institute of Social Sciences.
Amir, E. & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry, Journal of Accounting and Economics, 22(1-3), 3-30.
Ball, R. & Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition, Journal of Accounting Research, 44, 207-242.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.
Bayraktaroglu, A. E., Calisir, F., Baskak, M. (2014). Kimya, petrol, plastik sektöründeki firmalarda 1. ve 2. ulusal pazar açısından entelektüel sermaye kullanım etkinliği ve pazar performansı ilişkisi, Eskişehir Osmangazi University, Journal of Economics and Administrative Sciences, 9(3), 25-47.
Bayraktaroglu, A. E., Calisir, F., Baskak, M. (2019). Intellectual capital and firm performance: an extended VAIC model, Journal of Intellectual Capital, 20 (3), 406-425.
Beaver, W. H. & Ryan, S. G. (2000). Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity, Journal of Accounting Research, 38(1), 127-148.
Bellikli, U. (2019). Muhasebe muhafazakarlığının entelektüel sermaye üzerindeki etkisi: Borsa Istanbul (BIST) 100 Endeksi’ndeki işletmelerde bir araştırma, Doctoral Dissertation, Karadeniz Technical University–Institute of Social Sciences.
Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models, Management Decision, 36(2), 63-76.
Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital, Journal of Management Reviews, 3(1), 41-60.
Brennan, N. (2001). Reporting intellectual capital in annual reports: Evidence from Ireland, Accounting, Auditing & Accountability Journal, 14(4), 423-436.
Brooking, A. (1997). The management of intellectual capital, Long Range Planning, 30(3), 364-365.
Carroll, R. F. & Tansey, R. R. (2000). Intellectual capital in the new internet economy – Its meaning, measurement, and management for enhancing quality, Journal of Intellectual Capital, 1(4), 296-312.
Celik, A. E. & Percin, S. (2000). Entelektüel sermayenin işletme bazında ölçülmesi ve değerlendirilmesi, Accounting and Auditing Review, 2, 111-118.
Cenciarelli, V. G., Greco, G., Allegrini, M. (2018). Does intellectual capital help predict bankruptcy? Journal of Intellectual Capital, 19(2), 321-337.
Chandra, U., Wasley, C. E., Waymire, G. B. (2004). Income conservatism in the U.S. technology sector, Simon School Working Paper, No. FR 04-01, 2-61.
Chen, M. C., Cheng, S. J., Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance, Journal of Intellectual Capital, 6(2), 159-176.
Chen, Y. (2019). Succession of family firms and accounting conservatism, Modern Economy, 10, 298-310.
Cheng, Q. (2005). What determines residual income?, The Accounting Review, 80(1), 85-112.
Chung, K. H. & Pruitt, S. W. (1994). A simple approximation of Tobin’s q, Financial Management, 23(3), 70-74.
Cıkrıkcı, M. & Dastan, A. (2002). Entelektüel sermayenin temel finansal tablolar aracılığı ile sunulması, Bankacılar, 43, 18-32.
Crawley, M. J. (2015), Macroeconomic consequences of accounting: The effect of accounting conservatism on macroeconomic ındicators and the money supply, The Accounting Review, 90(3), 987-1011.
Edvinsson, L. & Malone, M. (1997) Intellectual capital. Harper Business, New York.
Edvinsson, L. (1997). Developing intellectual capital at skandia, Long Range Planning, 30(3), 366-373.
Ercan, M. K., Öztürk, M. B., Demirgüneş, K. (2003). Değere dayalı yönetim ve entelektüel sermaye, Gazi Kitabevi, Ankara.
Erkus, H. (2004). Geleneksel raporlama yöntemlerinin yeni ekonomi karşısındaki durumunun irdelenmesi ve entelektüel sermayenin raporlanması, Süleyman Demirel University Journal of Economics and Administrative Sciences, 9(2), 303-324.
Ettredge, M. L., Huang, Y., Weining, Z. (2016). Conservative reporting and securities class action lawsuits, Accounting Horizons, 30(1), 93-118.
Feltham, G. A. & Ohlson, J. A. (1995). Valuation and clean surplus accounting for operating and financial activities, Contemporary Accounting Research, 11(2), 689-731.
Francis, B., Hasan, I., Wu, Q. (2013). The benefits of conservative accounting to shareholders: Evidence from the financial crisis, Accounting Horizons, 27(2), 319-346.
Ge, R., Seybert N., Zhang, F. F. (2018). Investor sentiment and accounting conservatism, Accounting Horizons, 33(1), 83-102.
Givoly, D. & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?, Journal of Accounting and Economics, 29(3), 287-320.
Gokmen, M. K. (2012). Koşula bağlı ihtiyatlılık ve karın getiriye yansıması üzerine ampirik bir araştırma, 19 Mayıs University Journal of Economics and Administrative Sciences, 6, 1667- 1720.
Hand, J. & Lev, B. (2003). Intangible assets, values, measures and risk, Oxford University Press, New York Inc.
Holland, J. (2003). Intellectual capital and the capital market- organisation and competence, Accounting, Auditing & Accountability Journal, 16(1), 39-48.
Kamath, G. B. (2008). Intellectual capital and corporate performance in Indian pharmaceutical ındustry, Journal of Intellectual Capital, 9(4), 684-704.
Kaplan, R. S. & Norton, D. P. (1999). Balanced scorecard: Şirket stratejisini eyleme dönüştürmek, (Transl. Serra Egeli), Sistem Yayıncılık, İstanbul.
Kendirli, S. & Diker, F. (2016). Kâgıt ve ambalaj sanayi işletmelerinde entelektüel sermayenin finansal performansa etkisi, Journal of Accounting and Tax Practices, 9(1), 45-58.
Kim, K. S. (2004). Strategic planning for value-based management, Management Decision, 42(8), 938-948.
Krishnan, G. V. (2007). Did earnings conservatism ıncrease for former andersen clients?, Journal of Accounting, Auditing & Finance, 22(2), 141-163.
LaFond, R. & Watts, R. L. (2008). The information role of conservatism, The Accounting Review, 82(2), 447-478.
Lara, J. M. G., Osma, B. G., Penalva, F. (2009). Accounting conservatism and corporate governance, Review of Accounting Studies, 14(1), 161-201.
Leone, A. J., Wu, J. S., Zimmerman, J. L. (2006). Asymmetric sensitivity of ceo cash compensation to stock returns, Journal of Accounting and Economics, 42(1-2), 167-192.
Lev, B. (2001). Intangibles: management, measurement, and reporting, Washington, DC: The Brooking Institution.
Li, Q. & Xu, L. (2018). Asset specificity and conditional accounting conservatism, Journal of Business Financial Accounting, 45, 839-870.
Martensson, M. (2000). A critical review of knowledge management as a management tool, Journal of Knowledge Management, 4(3), 204-216.
Mashayekhi, B., Abadi, M. M., Hesarzadeh, R. (2009). Accounting conservatism, earnings persistance and earnings distribution, Journal of the Accounting and Auditing Review, 56, 107-214.
McElroy, M. W. (2002). Social innovation capital, Journal of Intellectual Capital, 3(1), 30-39.
Ozkan, N., Cakan, S., Kayacan, M. (2017). Intellectual capital and financial performance: A study of the Turkish banking sector, Borsa Istanbul Review, 17(3), 190-198.
Pae, J., Thornton, D. B., Welker, M. (2005). The link between earnings conservatism and balance sheet conservatism, Queen’s Univesity Working Paper.
Penman, S. H. & Zhang, X. (2002). Accounting conservatism the quality of earnings, and stock returns, The Accounting Review, 77(2), 237-264.
Polat, Z. G. (2016). Muhasebede ihtiyatlılık ve kurumsal yönetim: Borsa Istanbul üzerine ampirik bir uygulama, Master Thesis, Dumlupınar University–Institute of Social Sciences.
Pulic, A. (1998). MVA and VAIC analysis of randomly selected companies from FTSE 250, Austrian Intellectual Capital Research Center, Graz-London, 1-41.
Pulic, A. (2004). Intellectual capital – Does it create or destroy value?, Measuring Business Excellence, 8(1), 62-68.
Qiang, X. (2007). The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level, The Accounting Review, 82(3), 325-370.
Rodov, I. & Leliaert, P. (2002). FIMIAM: Financial method of ıntangible assets measurement, Journal of Intellectual Capital, 3(3), 323-336.
Samiloglu, Famil (2002). Entelektüel sermaye, Gazi Kitabevi, Ankara.
Sofian, S., Rasid, S. Z. A., Mehri, M. (2011). Conservatism of intellectual capital and relevance of earnings, International Journal of Business and Social Science, 2(10), 26-30.
Stewart, T. A. (1997). Entelektüel sermaye kuruluşların yeni zenginliği, (Transl. Nurettin Elhüseyni), Kontent Kitap, BZD Yayıncılık.
Unal, O. (2010). Entelektüel sermayenin raporlanması ve UMS 38 maddi olmayan duran varlıklar standardı kapsamında değerlendirilmesi, Journal of Trade and Tourism Education Faculty, 2, 20-39.
Van den Berg, H. A. (2002). Models of intellectual capital valuation: A comparative evaluation, Knowledge Summit Doctoral Consortium, 1-33.
Wang, R. Z. (2009). Accounting conservatism, Doctoral Dissertation, Victoria University, Wellington.
Wang, R. Z., Hogartaigh, C. O., Zijl, T. V. (2008). Measures of accounting conservatism: A construct validity perspective, Journal of Accounting Literature, 28, 1-60.
Watts, R. L. & Zimmerman, J. L. (2003). Conservatism in accounting, Accounting Horizons, 17(4) 287-301.
Watts, R. L. (2002). Conservatism in accounting, Simon School of Business Working Paper, Working Paper Nr.: FR 02-21, The Bradley Policy Research Center.
Xie, Y.(2015). Confusion over accounting conservatism: A critical review, Australian Accounting Review Nr. 73, 25(2), 204-216.
Yalama, A. (2005). Entelektüel sermayenin entelektüel katma değer katsayısı (VAIC) ile ölçülmesi ve veri zarflama analizi (DEA) yöntemi kullanılarak karlılığa etkisinin sınanması: İMKB’ye kote bankalarda uygulaması, Master Thesis, Anadolu University–Institute of Social Sciences.
Zhang, X. J. (2000). Conservative accounting and equity valuation, Journal of Accounting and Economics, 29(1), 125-149.
Zor, I. & Cengiz, S. (2013). Entelektüel sermaye ile firma değeri arasındaki ilişki: Borsa İstanbul’da bir araştırma, Çankırı Karatekin University Journal of Economics and Administrative Sciences, 3(1), 37-56.

Year 2021, Volume: 21 Issue: 4, 333 - 355, 30.10.2021

Uğur Bellikli Abdülkerim Daştan

https://doi.org/10.21121/eab.1017873

Cited By: 2

Abstract

References

Ahmed, A. S. & Duellman, S. (2007). Accounting conservatism and board of director characteristics: An empirical analysis, Journal of Accounting and Economics, 43(2-3), 411-437.
Akmeşe, H. (2006). Entellektüel sermayenin firma piyasa değeri üzerine etkisi ve IMKB’de işlem gören şirketler üzerinde bir araştırma, Master Thesis, Selçuk University–Institute of Social Sciences.
Amir, E. & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry, Journal of Accounting and Economics, 22(1-3), 3-30.
Ball, R. & Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition, Journal of Accounting Research, 44, 207-242.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.
Bayraktaroglu, A. E., Calisir, F., Baskak, M. (2014). Kimya, petrol, plastik sektöründeki firmalarda 1. ve 2. ulusal pazar açısından entelektüel sermaye kullanım etkinliği ve pazar performansı ilişkisi, Eskişehir Osmangazi University, Journal of Economics and Administrative Sciences, 9(3), 25-47.
Bayraktaroglu, A. E., Calisir, F., Baskak, M. (2019). Intellectual capital and firm performance: an extended VAIC model, Journal of Intellectual Capital, 20 (3), 406-425.
Beaver, W. H. & Ryan, S. G. (2000). Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity, Journal of Accounting Research, 38(1), 127-148.
Bellikli, U. (2019). Muhasebe muhafazakarlığının entelektüel sermaye üzerindeki etkisi: Borsa Istanbul (BIST) 100 Endeksi’ndeki işletmelerde bir araştırma, Doctoral Dissertation, Karadeniz Technical University–Institute of Social Sciences.
Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models, Management Decision, 36(2), 63-76.
Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital, Journal of Management Reviews, 3(1), 41-60.
Brennan, N. (2001). Reporting intellectual capital in annual reports: Evidence from Ireland, Accounting, Auditing & Accountability Journal, 14(4), 423-436.
Brooking, A. (1997). The management of intellectual capital, Long Range Planning, 30(3), 364-365.
Carroll, R. F. & Tansey, R. R. (2000). Intellectual capital in the new internet economy – Its meaning, measurement, and management for enhancing quality, Journal of Intellectual Capital, 1(4), 296-312.
Celik, A. E. & Percin, S. (2000). Entelektüel sermayenin işletme bazında ölçülmesi ve değerlendirilmesi, Accounting and Auditing Review, 2, 111-118.
Cenciarelli, V. G., Greco, G., Allegrini, M. (2018). Does intellectual capital help predict bankruptcy? Journal of Intellectual Capital, 19(2), 321-337.
Chandra, U., Wasley, C. E., Waymire, G. B. (2004). Income conservatism in the U.S. technology sector, Simon School Working Paper, No. FR 04-01, 2-61.
Chen, M. C., Cheng, S. J., Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance, Journal of Intellectual Capital, 6(2), 159-176.
Chen, Y. (2019). Succession of family firms and accounting conservatism, Modern Economy, 10, 298-310.
Cheng, Q. (2005). What determines residual income?, The Accounting Review, 80(1), 85-112.
Chung, K. H. & Pruitt, S. W. (1994). A simple approximation of Tobin’s q, Financial Management, 23(3), 70-74.
Cıkrıkcı, M. & Dastan, A. (2002). Entelektüel sermayenin temel finansal tablolar aracılığı ile sunulması, Bankacılar, 43, 18-32.
Crawley, M. J. (2015), Macroeconomic consequences of accounting: The effect of accounting conservatism on macroeconomic ındicators and the money supply, The Accounting Review, 90(3), 987-1011.
Edvinsson, L. & Malone, M. (1997) Intellectual capital. Harper Business, New York.
Edvinsson, L. (1997). Developing intellectual capital at skandia, Long Range Planning, 30(3), 366-373.
Ercan, M. K., Öztürk, M. B., Demirgüneş, K. (2003). Değere dayalı yönetim ve entelektüel sermaye, Gazi Kitabevi, Ankara.
Erkus, H. (2004). Geleneksel raporlama yöntemlerinin yeni ekonomi karşısındaki durumunun irdelenmesi ve entelektüel sermayenin raporlanması, Süleyman Demirel University Journal of Economics and Administrative Sciences, 9(2), 303-324.
Ettredge, M. L., Huang, Y., Weining, Z. (2016). Conservative reporting and securities class action lawsuits, Accounting Horizons, 30(1), 93-118.
Feltham, G. A. & Ohlson, J. A. (1995). Valuation and clean surplus accounting for operating and financial activities, Contemporary Accounting Research, 11(2), 689-731.
Francis, B., Hasan, I., Wu, Q. (2013). The benefits of conservative accounting to shareholders: Evidence from the financial crisis, Accounting Horizons, 27(2), 319-346.
Ge, R., Seybert N., Zhang, F. F. (2018). Investor sentiment and accounting conservatism, Accounting Horizons, 33(1), 83-102.
Givoly, D. & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?, Journal of Accounting and Economics, 29(3), 287-320.
Gokmen, M. K. (2012). Koşula bağlı ihtiyatlılık ve karın getiriye yansıması üzerine ampirik bir araştırma, 19 Mayıs University Journal of Economics and Administrative Sciences, 6, 1667- 1720.
Hand, J. & Lev, B. (2003). Intangible assets, values, measures and risk, Oxford University Press, New York Inc.
Holland, J. (2003). Intellectual capital and the capital market- organisation and competence, Accounting, Auditing & Accountability Journal, 16(1), 39-48.
Kamath, G. B. (2008). Intellectual capital and corporate performance in Indian pharmaceutical ındustry, Journal of Intellectual Capital, 9(4), 684-704.
Kaplan, R. S. & Norton, D. P. (1999). Balanced scorecard: Şirket stratejisini eyleme dönüştürmek, (Transl. Serra Egeli), Sistem Yayıncılık, İstanbul.
Kendirli, S. & Diker, F. (2016). Kâgıt ve ambalaj sanayi işletmelerinde entelektüel sermayenin finansal performansa etkisi, Journal of Accounting and Tax Practices, 9(1), 45-58.
Kim, K. S. (2004). Strategic planning for value-based management, Management Decision, 42(8), 938-948.
Krishnan, G. V. (2007). Did earnings conservatism ıncrease for former andersen clients?, Journal of Accounting, Auditing & Finance, 22(2), 141-163.
LaFond, R. & Watts, R. L. (2008). The information role of conservatism, The Accounting Review, 82(2), 447-478.
Lara, J. M. G., Osma, B. G., Penalva, F. (2009). Accounting conservatism and corporate governance, Review of Accounting Studies, 14(1), 161-201.
Leone, A. J., Wu, J. S., Zimmerman, J. L. (2006). Asymmetric sensitivity of ceo cash compensation to stock returns, Journal of Accounting and Economics, 42(1-2), 167-192.
Lev, B. (2001). Intangibles: management, measurement, and reporting, Washington, DC: The Brooking Institution.
Li, Q. & Xu, L. (2018). Asset specificity and conditional accounting conservatism, Journal of Business Financial Accounting, 45, 839-870.
Martensson, M. (2000). A critical review of knowledge management as a management tool, Journal of Knowledge Management, 4(3), 204-216.
Mashayekhi, B., Abadi, M. M., Hesarzadeh, R. (2009). Accounting conservatism, earnings persistance and earnings distribution, Journal of the Accounting and Auditing Review, 56, 107-214.
McElroy, M. W. (2002). Social innovation capital, Journal of Intellectual Capital, 3(1), 30-39.
Ozkan, N., Cakan, S., Kayacan, M. (2017). Intellectual capital and financial performance: A study of the Turkish banking sector, Borsa Istanbul Review, 17(3), 190-198.
Pae, J., Thornton, D. B., Welker, M. (2005). The link between earnings conservatism and balance sheet conservatism, Queen’s Univesity Working Paper.
Penman, S. H. & Zhang, X. (2002). Accounting conservatism the quality of earnings, and stock returns, The Accounting Review, 77(2), 237-264.
Polat, Z. G. (2016). Muhasebede ihtiyatlılık ve kurumsal yönetim: Borsa Istanbul üzerine ampirik bir uygulama, Master Thesis, Dumlupınar University–Institute of Social Sciences.
Pulic, A. (1998). MVA and VAIC analysis of randomly selected companies from FTSE 250, Austrian Intellectual Capital Research Center, Graz-London, 1-41.
Pulic, A. (2004). Intellectual capital – Does it create or destroy value?, Measuring Business Excellence, 8(1), 62-68.
Qiang, X. (2007). The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level, The Accounting Review, 82(3), 325-370.
Rodov, I. & Leliaert, P. (2002). FIMIAM: Financial method of ıntangible assets measurement, Journal of Intellectual Capital, 3(3), 323-336.
Samiloglu, Famil (2002). Entelektüel sermaye, Gazi Kitabevi, Ankara.
Sofian, S., Rasid, S. Z. A., Mehri, M. (2011). Conservatism of intellectual capital and relevance of earnings, International Journal of Business and Social Science, 2(10), 26-30.
Stewart, T. A. (1997). Entelektüel sermaye kuruluşların yeni zenginliği, (Transl. Nurettin Elhüseyni), Kontent Kitap, BZD Yayıncılık.
Unal, O. (2010). Entelektüel sermayenin raporlanması ve UMS 38 maddi olmayan duran varlıklar standardı kapsamında değerlendirilmesi, Journal of Trade and Tourism Education Faculty, 2, 20-39.
Van den Berg, H. A. (2002). Models of intellectual capital valuation: A comparative evaluation, Knowledge Summit Doctoral Consortium, 1-33.
Wang, R. Z. (2009). Accounting conservatism, Doctoral Dissertation, Victoria University, Wellington.
Wang, R. Z., Hogartaigh, C. O., Zijl, T. V. (2008). Measures of accounting conservatism: A construct validity perspective, Journal of Accounting Literature, 28, 1-60.
Watts, R. L. & Zimmerman, J. L. (2003). Conservatism in accounting, Accounting Horizons, 17(4) 287-301.
Watts, R. L. (2002). Conservatism in accounting, Simon School of Business Working Paper, Working Paper Nr.: FR 02-21, The Bradley Policy Research Center.
Xie, Y.(2015). Confusion over accounting conservatism: A critical review, Australian Accounting Review Nr. 73, 25(2), 204-216.
Yalama, A. (2005). Entelektüel sermayenin entelektüel katma değer katsayısı (VAIC) ile ölçülmesi ve veri zarflama analizi (DEA) yöntemi kullanılarak karlılığa etkisinin sınanması: İMKB’ye kote bankalarda uygulaması, Master Thesis, Anadolu University–Institute of Social Sciences.
Zhang, X. J. (2000). Conservative accounting and equity valuation, Journal of Accounting and Economics, 29(1), 125-149.
Zor, I. & Cengiz, S. (2013). Entelektüel sermaye ile firma değeri arasındaki ilişki: Borsa İstanbul’da bir araştırma, Çankırı Karatekin University Journal of Economics and Administrative Sciences, 3(1), 37-56.

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Details

Primary Language	English
Subjects	Business Administration
Journal Section	Articles
Authors	Uğur Bellikli 0000-0002-4571-6200 Abdülkerim Daştan This is me 0000-0002-8244-1648
Publication Date	October 30, 2021
Acceptance Date	July 31, 2021
Published in Issue	Year 2021 Volume: 21 Issue: 4

Cite

APA	Bellikli, U., & Daştan, A. (2021). Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors. Ege Academic Review, 21(4), 333-355. https://doi.org/10.21121/eab.1017873
AMA	Bellikli U, Daştan A. Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors. ear. October 2021;21(4):333-355. doi:10.21121/eab.1017873
Chicago	Bellikli, Uğur, and Abdülkerim Daştan. “Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors”. Ege Academic Review 21, no. 4 (October 2021): 333-55. https://doi.org/10.21121/eab.1017873.
EndNote	Bellikli U, Daştan A (October 1, 2021) Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors. Ege Academic Review 21 4 333–355.
IEEE	U. Bellikli and A. Daştan, “Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors”, ear, vol. 21, no. 4, pp. 333–355, 2021, doi: 10.21121/eab.1017873.
ISNAD	Bellikli, Uğur - Daştan, Abdülkerim. “Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors”. Ege Academic Review 21/4 (October 2021), 333-355. https://doi.org/10.21121/eab.1017873.
JAMA	Bellikli U, Daştan A. Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors. ear. 2021;21:333–355.
MLA	Bellikli, Uğur and Abdülkerim Daştan. “Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors”. Ege Academic Review, vol. 21, no. 4, 2021, pp. 333-55, doi:10.21121/eab.1017873.
Vancouver	Bellikli U, Daştan A. Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors. ear. 2021;21(4):333-55.

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