Research Article
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Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama

Year 2019, Issue: 83, 111 - 130, 01.07.2019

Gülsün İşseveroğlu , Cuma Ercan

https://doi.org/10.25095/mufad.579827
Cited By: 3

Abstract

Çalışmanın amacı, Borsa İstanbul'da (BIST TÜM-100) faaliyet gösteren 15 teknoloji şirketinin 2008-2017 yılarını kapsayan on yıllık mali tablolarından hareketle entelektüel sermaye unsurlarının karlılık ve verimlilik üzerindeki katma değer etkinliğini araştırmaktır. Bu amaçla 15 teknoloji firmasının entelektüel sermaye etkinliği entelektüel katma değer katsayısı yöntemi kullanılarak ölçülmüştür.

Teknoloji şirketlerinin entelektüel sermaye etkinliği yıllarca süren çalışmalara dayanmaktadır. Bu nedenle on yıllık mali tablo verileri Panel veri teknikleri kullanılarak analiz edilmiştir. Modelde kullanılacak olan serilerin “birim kök testleri” yapılmış, serilerin durağan olup olmadığı incelenmiş, serilerin durağan olduğu belirlendikten sonra regresyon modelleri elde edilmiştir. Entelektüel sermaye bileşenlerinin etkinliği ile finansal performans ölçütleri olan karlılık ve verimlilik arasındaki ilişkiler ölçülmüştür. Analiz sonucunda elde edilen modellerde, insan sermayesi etkinliğinin karlılık üzerinde önemli katkısı olduğu ancak verimlilik üzerindeki katkısının düşük olduğu belirlenmiştir.


Keywords

Entelektüel Sermaye Panel Veri Analizi Entelektüel Katma Değer Katsayısı (VAIC) Yöntemi Teknoloji Şirketleri Borsa İstanbul (BİST)

References

  • Abdulsalam, Fayez – Al-Qaheri,Hameed - Al-khayyat,Ridha (2011), “The Intellectual Capital Performance of Kuwaiti Banks: An Application of VAICTM1 Model”,Journal of Scientific Research, 3(1), Vol.3 No.1, pp.88-96.
  • Appuhami, B. A. Ranjith(2007), “The Impact of intellectual capital on investors’ capital gains on shares : an empirical investigation of Thai banking, finance & insurance sector”,International Management Review, Vol. 3, No. 2, pp.14-25.
  • Baltagi, Badi H (2005),Third Edition Econometric Analysis Of Panel Data, John Wiley and Sons, Ltd, England.
  • Baum, Jac –Silverman,Brian S (2004),“Picking Winners or Building Them? Alliance, Intellectual, and Human Capital as Selection Criteria in Venture Financing and Performance of Biotechnology Startups”, Journal of Business Venturing, 19(3), pp. 411-436.
  • Bhartesh, Kalai R, -Bandyopadhyay,A K (2005), “ Intellectual Capital: Concept and Its Measurement”, Finance India XIX (4), pp. 1365-1374.
  • Bontis, Nick - Dragonetti, N - Jacobsen, K - Roos, G (1999). “The Knowledge Toolbox: A Review of The Tools Available to Measure and Manage Intangible Resources”, European Management Journal, 17(4), pp.391–402.
  • Bontis, Nick - Keow, William Chua Chong - Richardson, Stanley (2001) “Intellectual Capital and Business Performance in Malaysian Industries,” Journal of Intellectual Capital, Vol., No.11, pp. 85-100.
  • Bornemann, Manfred (1999), “Potential of Value Systems According to the VAICTM Method”, International Journal of Technology Management, Vol. 18 Nos 5-8, pp. 463-475.
  • Brennan, Niamh - Brenda, Connell (2000), “Intellectual Capital: Current Issues and Policy Implications”, Journal of Intellectual Capital, Cilt: 1, Sayı: 3, ss.206-240.
  • Brooking, Annie (1998), Intellectual Capital,(London: International Thomson Business Press,).
  • Cabrita, Maria do Rosário –Vaz, Jorge Landeiro (2005), “Intellectual Capital and Value Creation: Evidence From the Portuguese Banking Industry”, The Electronic Journal of Knowledge Management, Vol. 4 No. 1, pp. 11-20.
  • Canibano, Leandro –Ayuso, Manuel Garcia – Sanchez, Paloma (2000), “Accounting for Intangible: a Literature Review”, Journal of Accounting Literature, Vol. 19, pp. 102-113.
  • Chan, Kin Hang (2009),"Impact of Intellectual Capital on Organisational Performance", The Learning Organization, Vol. 16 Iss 1,pp. 22 - 39.
  • Chen, Chin Ming- Cheng, Shu-Ju – Hwan,Yuhchang (2005),“An Empirical Investigation of the Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, 6(2), pp.159-176.
  • Clarke, Martin - Seng, Dyna - Whiting, Rosalind H (2011),"Intellectual Capital and Firm Performance in Australia", Journal of Intellectual Capital, Vol. 12 Iss 4, 505 – 530.
  • Demsetz, Harold - Villalonga, Belen (2001), “OwnershipStructureand Corporate Performance”, Journal of Corporate Finance, 7, pp.209–233.
  • Edvinsson, Leif (1997), “Developing Intellectual Capital at Skandia”, Long Range Planning, Vol. 30, No. 3, pp.366-373.
  • Ercan, Metin Kamil - Öztürk, Başaran M -Demirgüneş, Kartal (2003), Değere Dayalı Yönetim ve Entelektüel Sermaye, (Ankara:Gazi Kitabevi).
  • Firer, Steven, S – Mitchell, Williams (2003), “Intellectual Capital and Traditional Measures of Corporate Performance”, Journal of Intellectual Capital, Vol. 4 No. 3, pp. 348- 360.
  • Fuller (1979 ),http://www.myistatistik.com/metodoloji/birim-kok/ (05.04.2018)
  • Goh, Pui Kiat (2005), “Intellectual Capital Performance of Commercial Banks in Malaysia”, Journal of Intellectual Capital, Vol. 6 No. 3, pp. 385-396.
  • Greene, William H (2003),Econometric Analysis, Pearson Education India, pp. 11.
  • Hiser, Jeff (1998), “Understanding The Value of Your Employees’ Knowledge”, The CPA Journal, July; 68 (7), pp.56-65.
  • Hsu, Ya-Hui - Fang Wenchang, (2009), “Intellectual Capital and New Product Development Performance: The Mediating Role of Organizational Learning Capability”, Technological Forecasting & Social Change, 40 (70), pp.664–677.
  • Joshi, Mahesh– Sidhu,Jasvinder –Cahill,Daryll– Kansal,Monika (2013), "Intellectual Capital and Financial Performance: an Evaluation of the Australian Financial Sector", Journal of Intellectual Capital, Vol. 14 Iss 2, pp.264 – 285.
  • Kamath G, Bharathi (2008), “ Intellectual Capitaland Corporate performance in IndianPharmaceutical Industry”, Journal of Intellectual Capital, 9, pp.684-704.
  • Kamath, G. Bharathi (2007),‘The Intellectual Capital Performance of Indian Banking Sector, Journal of Intellectual Capital, Vol. 8, No.1, pp.96-123.
  • Kamuyu Aydınlatma Platformu (2018), https://www.kap.org.tr/tr/Sektorler).
  • Kaplan, Robert S - Norton, David P (1996),“Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, 74(1), pp.75–86.
  • Karaca, Sami - Ergin, Emre(2011),”Bankaların Entelektüel Sermayesi ile Finansal Performansı Arasındaki İlişki”, Business and Economics Research Journal,Vol: 2, Number 4, ss.73-88.
  • Karaca, Sami, (2004), “Entelektüel Sermaye ve Yönetimi”, Mali Çözüm Dergisi, sayı:69,ss.177-199 .
  • Mavridis, Dimitrios G (2004), Intellectual Capital and its Impact on the Performance of Greek Listed Firms, Review of Economic Sciences, 5, ss.159–176.
  • Pal, Karam - Soriya, Sushila (2012), “Intellectual Capital Performance of Indian Pharmaceutical and Textile Industry”, Journal of Intellectual Capital, Vol. 13 No. 1, pp.120-137.
  • Petty, Richard – Guthrie, James (2000), “Intellectual Capital Literature Review,Journal of Intellectual Capital, 1(2), pp.156-176.
  • Pherson, Philip Keith – Stephen, Pike (2001), Accounting Empirical Measurement and Intellectual Capital, Journal of Intellectual Capital, 2(3), pp.246-260.
  • Philips - Pheron (1988), http://staff.bath.ac.uk/hssjrh/Phillips%20Perron.pdf ( 01.05.2018)
  • Pulic, Ante (2004),"Intellectual Capital – Does it Create or Destroy Value?", Measuring Business Excellence, Vol. 8 Iss 1, pp. 62 – 68.
  • Rahim, Azlina –Atan, Ruhaya - Kamaluddin, Amrizah (2010), “Intellectual Capital Efficiency in Malaysian Public Companies: A Longitudinal Study” Proceedings of the 7th International Conference on Intellectual Capital, pp.456-472.
  • Saleh, Norman Mohd - Abdul Rahman, MaraRidhuanChe - Mohamat, Sabri Hassan (2009), “Ownersip Structure and Intellectual Capital Performance In Malaysia” Asian Academy of Management Journal Of Accounting and Finance,Vol. 5, No. 1, pp. 1–29.
  • Sharma, A.K - Kumar, Satish. (2011) “Effect of Working Capital Management on Firm Profitability: Empirical Evidence From India” Global Business Review, 12: pp.159–173
  • Shiu, Henry (2006),"The Application of Value Added Intellectual Coefficient to Measure Corporate Performance: Evidence from Technological Firms", International Journal of Management, 23(2), pp. 356-365.
  • Stewart, Thomas A. (1997),Intellectual Capital: The New Wealth Of Organizations, Nicholas Brealey Publishing, (New York:Business Digest).
  • Sudarsanan, Sudarsanınibo –Sorwar,Ghulam –Marr,Bernald (2003), “Valuation of Intellectual Capital and Real Option Models’, Paper Presented to PMA”, Intellectual Capital Symposium, 01-02 October at Cranfield University, pp.340-365.
  • Sveiby, K. E.(2010), “Methods for Measuring Intangible Assets”, Available at: www.sveiby.com/ articles/IntangibleMethods.htm (accessed 10 June 2018).
  • Temple, Jonathan (1999), The new growth evidence, Jornal of Economic Literature, 37, pp. 56-112.
  • Ting, Irene Wei Kiong - LeanHooi Hooi (2009), “Intellectual Capital Performance of Financial Institutions in Malaysia”, Journal of Intellectual Capital, Vol. 10 No. 4, pp. 588-599.
  • Tobin, James (1969), “A General Equilibrium Approach to Monetary Theory”, Journal of Money, Credit and Banking, 1, pp.15–29.
  • Yesilcelebi, Gul-Keyifli, Nazlı (2018) “The Relationship Between Corruption and Tax Burden: The Moderator Effect of Strength of Auding and Reporting Standarts”, https:/link.springer.com/book/10.1007/978-3-319-68762-9, (15.11.201).
  • Yıldız, Birol - Tenekecioğlu, Berrin (2004), “Entelektüel Sermayenin İşletmelerin Piyasa Değeri Üzerindeki Etkisi ve İMKB-100 İşletmelerinde Görgül Bir Araştırma”, 3.Ulusal Bilgi, Ekonomi ve Yönetim Kongresi,Eskişehir, ss.580-595.
  • Young, Chu S -Su Y Hsu , Sheu Fang C (2009), “Cross-Country Comparison of IC Performance of Commercial Banks in Asian Economies”, The Service Industries Journal,Vol. 29 No. 11, pp.1565-1579.

Year 2019, Issue: 83, 111 - 130, 01.07.2019

Gülsün İşseveroğlu , Cuma Ercan

https://doi.org/10.25095/mufad.579827
Cited By: 3

Abstract

References

  • Abdulsalam, Fayez – Al-Qaheri,Hameed - Al-khayyat,Ridha (2011), “The Intellectual Capital Performance of Kuwaiti Banks: An Application of VAICTM1 Model”,Journal of Scientific Research, 3(1), Vol.3 No.1, pp.88-96.
  • Appuhami, B. A. Ranjith(2007), “The Impact of intellectual capital on investors’ capital gains on shares : an empirical investigation of Thai banking, finance & insurance sector”,International Management Review, Vol. 3, No. 2, pp.14-25.
  • Baltagi, Badi H (2005),Third Edition Econometric Analysis Of Panel Data, John Wiley and Sons, Ltd, England.
  • Baum, Jac –Silverman,Brian S (2004),“Picking Winners or Building Them? Alliance, Intellectual, and Human Capital as Selection Criteria in Venture Financing and Performance of Biotechnology Startups”, Journal of Business Venturing, 19(3), pp. 411-436.
  • Bhartesh, Kalai R, -Bandyopadhyay,A K (2005), “ Intellectual Capital: Concept and Its Measurement”, Finance India XIX (4), pp. 1365-1374.
  • Bontis, Nick - Dragonetti, N - Jacobsen, K - Roos, G (1999). “The Knowledge Toolbox: A Review of The Tools Available to Measure and Manage Intangible Resources”, European Management Journal, 17(4), pp.391–402.
  • Bontis, Nick - Keow, William Chua Chong - Richardson, Stanley (2001) “Intellectual Capital and Business Performance in Malaysian Industries,” Journal of Intellectual Capital, Vol., No.11, pp. 85-100.
  • Bornemann, Manfred (1999), “Potential of Value Systems According to the VAICTM Method”, International Journal of Technology Management, Vol. 18 Nos 5-8, pp. 463-475.
  • Brennan, Niamh - Brenda, Connell (2000), “Intellectual Capital: Current Issues and Policy Implications”, Journal of Intellectual Capital, Cilt: 1, Sayı: 3, ss.206-240.
  • Brooking, Annie (1998), Intellectual Capital,(London: International Thomson Business Press,).
  • Cabrita, Maria do Rosário –Vaz, Jorge Landeiro (2005), “Intellectual Capital and Value Creation: Evidence From the Portuguese Banking Industry”, The Electronic Journal of Knowledge Management, Vol. 4 No. 1, pp. 11-20.
  • Canibano, Leandro –Ayuso, Manuel Garcia – Sanchez, Paloma (2000), “Accounting for Intangible: a Literature Review”, Journal of Accounting Literature, Vol. 19, pp. 102-113.
  • Chan, Kin Hang (2009),"Impact of Intellectual Capital on Organisational Performance", The Learning Organization, Vol. 16 Iss 1,pp. 22 - 39.
  • Chen, Chin Ming- Cheng, Shu-Ju – Hwan,Yuhchang (2005),“An Empirical Investigation of the Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, 6(2), pp.159-176.
  • Clarke, Martin - Seng, Dyna - Whiting, Rosalind H (2011),"Intellectual Capital and Firm Performance in Australia", Journal of Intellectual Capital, Vol. 12 Iss 4, 505 – 530.
  • Demsetz, Harold - Villalonga, Belen (2001), “OwnershipStructureand Corporate Performance”, Journal of Corporate Finance, 7, pp.209–233.
  • Edvinsson, Leif (1997), “Developing Intellectual Capital at Skandia”, Long Range Planning, Vol. 30, No. 3, pp.366-373.
  • Ercan, Metin Kamil - Öztürk, Başaran M -Demirgüneş, Kartal (2003), Değere Dayalı Yönetim ve Entelektüel Sermaye, (Ankara:Gazi Kitabevi).
  • Firer, Steven, S – Mitchell, Williams (2003), “Intellectual Capital and Traditional Measures of Corporate Performance”, Journal of Intellectual Capital, Vol. 4 No. 3, pp. 348- 360.
  • Fuller (1979 ),http://www.myistatistik.com/metodoloji/birim-kok/ (05.04.2018)
  • Goh, Pui Kiat (2005), “Intellectual Capital Performance of Commercial Banks in Malaysia”, Journal of Intellectual Capital, Vol. 6 No. 3, pp. 385-396.
  • Greene, William H (2003),Econometric Analysis, Pearson Education India, pp. 11.
  • Hiser, Jeff (1998), “Understanding The Value of Your Employees’ Knowledge”, The CPA Journal, July; 68 (7), pp.56-65.
  • Hsu, Ya-Hui - Fang Wenchang, (2009), “Intellectual Capital and New Product Development Performance: The Mediating Role of Organizational Learning Capability”, Technological Forecasting & Social Change, 40 (70), pp.664–677.
  • Joshi, Mahesh– Sidhu,Jasvinder –Cahill,Daryll– Kansal,Monika (2013), "Intellectual Capital and Financial Performance: an Evaluation of the Australian Financial Sector", Journal of Intellectual Capital, Vol. 14 Iss 2, pp.264 – 285.
  • Kamath G, Bharathi (2008), “ Intellectual Capitaland Corporate performance in IndianPharmaceutical Industry”, Journal of Intellectual Capital, 9, pp.684-704.
  • Kamath, G. Bharathi (2007),‘The Intellectual Capital Performance of Indian Banking Sector, Journal of Intellectual Capital, Vol. 8, No.1, pp.96-123.
  • Kamuyu Aydınlatma Platformu (2018), https://www.kap.org.tr/tr/Sektorler).
  • Kaplan, Robert S - Norton, David P (1996),“Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, 74(1), pp.75–86.
  • Karaca, Sami - Ergin, Emre(2011),”Bankaların Entelektüel Sermayesi ile Finansal Performansı Arasındaki İlişki”, Business and Economics Research Journal,Vol: 2, Number 4, ss.73-88.
  • Karaca, Sami, (2004), “Entelektüel Sermaye ve Yönetimi”, Mali Çözüm Dergisi, sayı:69,ss.177-199 .
  • Mavridis, Dimitrios G (2004), Intellectual Capital and its Impact on the Performance of Greek Listed Firms, Review of Economic Sciences, 5, ss.159–176.
  • Pal, Karam - Soriya, Sushila (2012), “Intellectual Capital Performance of Indian Pharmaceutical and Textile Industry”, Journal of Intellectual Capital, Vol. 13 No. 1, pp.120-137.
  • Petty, Richard – Guthrie, James (2000), “Intellectual Capital Literature Review,Journal of Intellectual Capital, 1(2), pp.156-176.
  • Pherson, Philip Keith – Stephen, Pike (2001), Accounting Empirical Measurement and Intellectual Capital, Journal of Intellectual Capital, 2(3), pp.246-260.
  • Philips - Pheron (1988), http://staff.bath.ac.uk/hssjrh/Phillips%20Perron.pdf ( 01.05.2018)
  • Pulic, Ante (2004),"Intellectual Capital – Does it Create or Destroy Value?", Measuring Business Excellence, Vol. 8 Iss 1, pp. 62 – 68.
  • Rahim, Azlina –Atan, Ruhaya - Kamaluddin, Amrizah (2010), “Intellectual Capital Efficiency in Malaysian Public Companies: A Longitudinal Study” Proceedings of the 7th International Conference on Intellectual Capital, pp.456-472.
  • Saleh, Norman Mohd - Abdul Rahman, MaraRidhuanChe - Mohamat, Sabri Hassan (2009), “Ownersip Structure and Intellectual Capital Performance In Malaysia” Asian Academy of Management Journal Of Accounting and Finance,Vol. 5, No. 1, pp. 1–29.
  • Sharma, A.K - Kumar, Satish. (2011) “Effect of Working Capital Management on Firm Profitability: Empirical Evidence From India” Global Business Review, 12: pp.159–173
  • Shiu, Henry (2006),"The Application of Value Added Intellectual Coefficient to Measure Corporate Performance: Evidence from Technological Firms", International Journal of Management, 23(2), pp. 356-365.
  • Stewart, Thomas A. (1997),Intellectual Capital: The New Wealth Of Organizations, Nicholas Brealey Publishing, (New York:Business Digest).
  • Sudarsanan, Sudarsanınibo –Sorwar,Ghulam –Marr,Bernald (2003), “Valuation of Intellectual Capital and Real Option Models’, Paper Presented to PMA”, Intellectual Capital Symposium, 01-02 October at Cranfield University, pp.340-365.
  • Sveiby, K. E.(2010), “Methods for Measuring Intangible Assets”, Available at: www.sveiby.com/ articles/IntangibleMethods.htm (accessed 10 June 2018).
  • Temple, Jonathan (1999), The new growth evidence, Jornal of Economic Literature, 37, pp. 56-112.
  • Ting, Irene Wei Kiong - LeanHooi Hooi (2009), “Intellectual Capital Performance of Financial Institutions in Malaysia”, Journal of Intellectual Capital, Vol. 10 No. 4, pp. 588-599.
  • Tobin, James (1969), “A General Equilibrium Approach to Monetary Theory”, Journal of Money, Credit and Banking, 1, pp.15–29.
  • Yesilcelebi, Gul-Keyifli, Nazlı (2018) “The Relationship Between Corruption and Tax Burden: The Moderator Effect of Strength of Auding and Reporting Standarts”, https:/link.springer.com/book/10.1007/978-3-319-68762-9, (15.11.201).
  • Yıldız, Birol - Tenekecioğlu, Berrin (2004), “Entelektüel Sermayenin İşletmelerin Piyasa Değeri Üzerindeki Etkisi ve İMKB-100 İşletmelerinde Görgül Bir Araştırma”, 3.Ulusal Bilgi, Ekonomi ve Yönetim Kongresi,Eskişehir, ss.580-595.
  • Young, Chu S -Su Y Hsu , Sheu Fang C (2009), “Cross-Country Comparison of IC Performance of Commercial Banks in Asian Economies”, The Service Industries Journal,Vol. 29 No. 11, pp.1565-1579.
There are 50 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Gülsün İşseveroğlu 0000-0002-5942-1278

Cuma Ercan 0000-0001-7440-740X

Publication Date July 1, 2019
Submission Date December 20, 2018
Published in Issue Year 2019 Issue: 83

Cite

APA İşseveroğlu, G., & Ercan, C. (2019). Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama. The Journal of Accounting and Finance(83), 111-130. https://doi.org/10.25095/mufad.579827
AMA İşseveroğlu G, Ercan C. Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama. The Journal of Accounting and Finance. July 2019;(83):111-130. doi:10.25095/mufad.579827
Chicago İşseveroğlu, Gülsün, and Cuma Ercan. “Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ De Ampirik Bir Uygulama”. The Journal of Accounting and Finance, no. 83 (July 2019): 111-30. https://doi.org/10.25095/mufad.579827.
EndNote İşseveroğlu G, Ercan C (July 1, 2019) Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama. The Journal of Accounting and Finance 83 111–130.
IEEE G. İşseveroğlu and C. Ercan, “Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama”, The Journal of Accounting and Finance, no. 83, pp. 111–130, July 2019, doi: 10.25095/mufad.579827.
ISNAD İşseveroğlu, Gülsün - Ercan, Cuma. “Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ De Ampirik Bir Uygulama”. The Journal of Accounting and Finance 83 (July 2019), 111-130. https://doi.org/10.25095/mufad.579827.
JAMA İşseveroğlu G, Ercan C. Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama. The Journal of Accounting and Finance. 2019;:111–130.
MLA İşseveroğlu, Gülsün and Cuma Ercan. “Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ De Ampirik Bir Uygulama”. The Journal of Accounting and Finance, no. 83, 2019, pp. 111-30, doi:10.25095/mufad.579827.
Vancouver İşseveroğlu G, Ercan C. Entelektüel Sermaye Bileşenlerinin Teknoloji Şirketleri Üzerine Etkisi: BİST’ de Ampirik Bir Uygulama. The Journal of Accounting and Finance. 2019(83):111-30.

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