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Entelektüel Sermaye: İMKB’de Hisse Senetleri İşlem Gören Bankalar Üzerine Bir Uygulama

Yıl 2006, Sayı: 31, 78 - 89, 01.07.2006

Famil Şamiloğlu

Öz

Bu çalışmada İstanbul Menkul Kıymetler Borsası’nda hisse senetleri işlem gören bankaların 1998-2001 yılları arasındaki VAICTM ve Piyasa Değeri/Özkaynaklar Defter Değeri arasındaki ilişki incelenmiştir.Bu araştırmanın amacı hisse senetleri İMKB’de işlem gören bankaların VAICTM ile PD/ÖDD’lerinin arasında anlamlı bir ilişkinin bulunup bulunmadığını araştırmaktır.Araştırma sonuçlarına göre VAICTM metodunun parametreleri olan VAHU, STVA ve VACA ile PD/ÖDD arasında anlamlı bir ilişki bulunamamıştır.

Anahtar Kelimeler

Entelektüel sermaye değer performans banka

Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB

Yıl 2006, Sayı: 31, 78 - 89, 01.07.2006

Famil Şamiloğlu

Öz

The objective of this study is to determine if there is a meaningful relationship between the VAIC™ (Value Added Intellectual Coefficient: a tool to analyze the value creation efficiency of firms) values and MV/BV (Market Value/Book Value) ratios of Turkish Banks, of which stocks are exchanged at the İstanbul Stock Market (İMKB).The paper starts with the introduction of the concepts intellectual capital, company performance, and VAIC™. Then, the association between VAIC™ values and MV/BV ratios of those twelve banks is empirically explored for the years between and including the years 1998 and 2001.According to the data of these four years, there has been no meaningful relationship between the dependent variable MV/BV and the independent variables VACA (Value added Capital Coefficient) STVA (Structural Capital Value Added Coefficient), and VAHU (Value Added Human Capital Coefficient), the three sub-components VAIC™ consists of.

Anahtar Kelimeler

Intellectual capital value performance bank

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Ayrıntılar

Diğer ID JA96MS27JF
Bölüm Araştırma Makalesi
Yazarlar

Famil Şamiloğlu Bu kişi benim

Yayımlanma Tarihi 1 Temmuz 2006
Gönderilme Tarihi 1 Temmuz 2006
Yayımlandığı Sayı Yıl 2006 Sayı: 31

Kaynak Göster

APA Şamiloğlu, F. (2006). Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB. The Journal of Accounting and Finance(31), 78-89.
AMA Şamiloğlu F. Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB. The Journal of Accounting and Finance. Temmuz 2006;(31):78-89.
Chicago Şamiloğlu, Famil. “Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB”. The Journal of Accounting and Finance, sy. 31 (Temmuz 2006): 78-89.
EndNote Şamiloğlu F (01 Temmuz 2006) Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB. The Journal of Accounting and Finance 31 78–89.
IEEE F. Şamiloğlu, “Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB”, The Journal of Accounting and Finance, sy. 31, ss. 78–89, Temmuz 2006.
ISNAD Şamiloğlu, Famil. “Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB”. The Journal of Accounting and Finance 31 (Temmuz 2006), 78-89.
JAMA Şamiloğlu F. Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB. The Journal of Accounting and Finance. 2006;:78–89.
MLA Şamiloğlu, Famil. “Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB”. The Journal of Accounting and Finance, sy. 31, 2006, ss. 78-89.
Vancouver Şamiloğlu F. Intellectual Capital: A Case Study on The Stocks of Turkish Banks Exchanged at the İstanbul Stock Market – IMKB. The Journal of Accounting and Finance. 2006(31):78-89.