TY  - JOUR
T1  - An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey
TT  - An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey
AU  - Kızıl, Cevdet
AU  - Arslan, M. Lütfi
AU  - Seker, Sadi Evren
PY  - 2014
DA  - April
DO  - 10.33203/mfy.519246
JF  - Maliye ve Finans Yazıları
PB  - Maliye ve Finans Yazıları Yayıncılık Ltd. Şti.
WT  - DergiPark
SN  - 1308-6014
SP  - 53
EP  - 81
VL  - 1
IS  - 101
LA  - en
KW  - Muhasebe
KW  - finansal raporlama
N2  - This research investigates the relationship between intel­lectualcapital and web trends of the index bist-303 from an accountingviewpoint. As well known, bist-30 is comprised of top 30 firms listed inIstanbul Stock Exchange. The trends of web pages and firm are analyzed usingspecific web means such as the Google Trends. In addition, Market Value / BookValue and Value Added Intellectual Coefficient (VAIC) meth­ods are utilized tomeasure intellectual capital. Also, enterprise web sites, firm annual reports,company financial statements and Public Disclosure Platform4 aretaken advantage for ac­counting and measurement of intellectual capital.
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UR  - https://doi.org/10.33203/mfy.519246
L1  - http://dergipark.org.tr/tr/download/article-file/636740
ER  -