EN
CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY
Abstract
This study focuses on the correlation between intellectual capital and web trends of the index bist-30, which holds the top 30 companies in Istanbul Stock Market (BIST). The trends of web sites and companies are collected separately via web tools. Also, intellectual capital is studied and measured based on two methods, which are Market Value / Book Value and Value Added Intellectual Coefficient (VAIC) techniques. Data required for studying, measuring and accounting intellectual capital is gathered from web sites, firm annual reports, company financial statements and Public Disclosure Platform (www.kap.gov.tr) published by the BIST administration
Keywords
References
- Abeysekera, I. (2003), “Intellectual accounting scorecard: Measuring and reporting intellectual capital” Journal of American Academy of Business, 3(1), p. 422. Agndal H, and U. Nilsson (2006), “Generation of Human and Structural Capital: Lessons from Knowledge Management”, The Electronic Journal of Knowledge Management, Volume 4 Issue 2, pp 91 - 98, available online at www.ejkm.com.
- Alipour, M. (2012), “The effect of intellectual capital on firm performance: an investigation of Iran insurance companies” Measuring Business Excellence, Vol. 16, Issue: 1, pp.53 – 66.
- Holland, J. (2006), “Fund management, intellectual capital, intangibles and private disclosure” Managerial Finance, 32(4), p.281.
- Joia, L. A. (2007), Strategies for Information Technology and Intellectual Capital: Challanges and Opportunities, IGI Global, pp. 1-276.
- Qureshi, S. A., S. M. Mirza, and M. Arif, (2006) “Fitness function evaluation for image reconstruction using binary genetic algorithm for parallel ray transmission tomography” Emerging Technologies, 2006. ICET'06. International Conference on pp. 196-201.
- Marr B. and K. Moustaghfir (2005), “Defining intellectual capital: A three- dimensional approach” Management Decision, 43(9), p. 1120.
- Moolman, S. (2011), “Intellectual Capital: Measurement, Recognition and Reporting”, University of South Africa Master in Commerce Graduate Thesis, p. 2, 6. Mouritsen J, Larsen H. T. and Bukh, P. N. (2001), “Valuing the future: Intellectual capital supplements and Skandia” Accounting, Auditing & Accountability Journal, 14(4), p.400.
- Nahapiet, J, and Ghoshal, S. (1998), “Social Capital, Intellectual Capital and the Organizational Advantage” Academy of Management The Academy of Management Review, Vol. 3 No: 2, pp. 242-266.
Details
Primary Language
English
Subjects
-
Journal Section
-
Publication Date
December 1, 2013
Submission Date
December 1, 2013
Acceptance Date
-
Published in Issue
Year 2013 Volume: 5 Number: 2
APA
Kızıl, C., Arslan, M. L., & Seker, S. E. (2013). CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY. International Journal of Social Sciences and Humanity Studies, 5(2), 39-49. https://izlik.org/JA55RT33RZ
AMA
1.Kızıl C, Arslan ML, Seker SE. CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY. IJ-SSHS. 2013;5(2):39-49. https://izlik.org/JA55RT33RZ
Chicago
Kızıl, Cevdet, M. Lütfi Arslan, and Sadi Evren Seker. 2013. “CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY”. International Journal of Social Sciences and Humanity Studies 5 (2): 39-49. https://izlik.org/JA55RT33RZ.
EndNote
Kızıl C, Arslan ML, Seker SE (December 1, 2013) CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY. International Journal of Social Sciences and Humanity Studies 5 2 39–49.
IEEE
[1]C. Kızıl, M. L. Arslan, and S. E. Seker, “CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY”, IJ-SSHS, vol. 5, no. 2, pp. 39–49, Dec. 2013, [Online]. Available: https://izlik.org/JA55RT33RZ
ISNAD
Kızıl, Cevdet - Arslan, M. Lütfi - Seker, Sadi Evren. “CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY”. International Journal of Social Sciences and Humanity Studies 5/2 (December 1, 2013): 39-49. https://izlik.org/JA55RT33RZ.
JAMA
1.Kızıl C, Arslan ML, Seker SE. CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY. IJ-SSHS. 2013;5:39–49.
MLA
Kızıl, Cevdet, et al. “CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY”. International Journal of Social Sciences and Humanity Studies, vol. 5, no. 2, Dec. 2013, pp. 39-49, https://izlik.org/JA55RT33RZ.
Vancouver
1.Cevdet Kızıl, M. Lütfi Arslan, Sadi Evren Seker. CORRELATION BETWEEN INTELLECTUAL CAPITAL AND WEB TRENDS OF TOP 30 COMPANIES IN TURKEY. IJ-SSHS [Internet]. 2013 Dec. 1;5(2):39-4. Available from: https://izlik.org/JA55RT33RZ