An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey

Year 2014, Issue: 101, 53 - 81, 01.04.2014

Cevdet Kızıl , M. Lütfi Arslan Sadi Evren Seker

https://doi.org/10.33203/mfy.519246

Abstract

This research investigates the relationship between intel­lectual
capital and web trends of the index bist-30³ from an accounting
viewpoint. As well known, bist-30 is comprised of top 30 firms listed in
Istanbul Stock Exchange. The trends of web pages and firm are analyzed using
specific web means such as the Google Trends. In addition, Market Value / Book
Value and Value Added Intellectual Coefficient (VAIC) meth­ods are utilized to
measure intellectual capital. Also, enterprise web sites, firm annual reports,
company financial statements and Public Disclosure Platform⁴ are
taken advantage for ac­counting and measurement of intellectual capital.

Keywords

Muhasebe, finansal raporlama

An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey

Abstract

References

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