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Yönetim Kurulu Yapısı Çeşitliliği ve Entelektüel Sermaye Performansı: Borsa İstanbul Firmaları Üzerine Dinamik Panel Veri Analizi

Yıl 2021, , 355 - 380, 30.09.2021
https://doi.org/10.53568/yyusbed.1003689

Öz

Bilgiye dayalı rekabetin yaşandığı günümüz dünyasında işletmelerin sahip olduğu entelektüel sermaye değerleri kurumsal başarının sağlanması ve firma performansının artırılması açısından önem arz etmektedir. Bu çalışmanın amacı yönetim kurulu yapısının entelektüel sermaye performansı üzerinde etkisinin olup olmadığını araştırmaktır. Çalışmada, yönetim kurulu yapısı ve entelektüel sermaye performansı arasındaki ilişki, Borsa İstanbul’da farklı sektörlerde işlem gören 122 firmanın 2015-2018 yılı verileri kullanılarak Sistem-GMM yöntemi ile analiz edilmiştir. Çalışmanın bağımlı değişkenini oluşturan entelektüel sermaye performansı, Entelektüel Sermaye Katma Değer Katsayısı yöntemi ile hesaplanmıştır. Bağımsız değişken olan yönetim kurulu yapısının göstergeleri olarak ise; yönetim kurulu büyüklüğü, bağımsız üye oranı, kadın üye oranı ve yabancı üye oranı kullanılmıştır. Ayrıca karlılık ve büyüklük olmak üzere iki adet kontrol değişkeninden yararlanılmıştır. Model 1 için elde edilen bulgular neticesinde, yönetim kurulu büyüklüğü, yabancı üye oranı ve kadın üye oranlarının entelektüel sermaye performansı üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisinin olduğu tespit edilmiş; ancak bağımsız üye oranının entelektüel sermaye performansı üzerinde istatistiksel olarak anlamlı bir etkisinin olmadığı belirlenmiştir. Model 2 için elde edilen analiz sonuçlarına göre ise, yönetim kurulu büyüklüğü ile bağımsız üye oranının entelektüel sermaye performansını artırdığı bu karşın yabancı üye ve kadın üye oranlarının entelektüel sermaye performansı üzerinde herhangi bir etkisinin olmadığı görülmüştür.

Kaynakça

  • Abdul Rashid, A., Ibrahim, M.K., Othman, R. ve See, K.F. (2012). IC disclosures in IPO prospectuses: evidence from Malaysia. Journal of Intellectual Capital, 131, 57-80.
  • Abeysekera, I. 2010. The İnfluence of Board Size on İntellectual Capital Disclosure By Kenyan Listed Firms. Journal of Intellectual Capital 11(4), 504–518.
  • Akkaya, B. ve Balı, S. (2018). Entelektüel Sermaye ve Ölçümüne Yönelik Bazı Yaklaşımlar. Uluslararası Sosyal Araştırmalar Dergisi, 11(55), 1145-1161.
  • Aktan, C.C., Tunç, M. ve Yay, S. (2017). İnsan Sermayesi ve Sosyal Sermaye Arasındaki İlişki Ve Tamamlayıcılık Rolü Üzerine. Ekonomi Bilimler Dergisi, 9(1), 81-103.
  • Aktaş, Z. ve Atalay, M.Ö. (2020). Yönetim Kurulu Yapısı Çeşitliliğinin Entelektüel Sermaye Üzerindeki Etkisi: Bist Sürdürülebilirlik Endeksi Firmaları Üzerine Bir Araştırma. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22(2), 823-854.
  • Alfraih, M. M. (2018). The Role of Corporate Governance in İntellectual Capital Disclosure. International Journal of Ethics and Systems, 34(1), 101–121.
  • Ali, Basel J.A. ve Oudat, M.S. (2021). Board Characteristics and Intellectual Capital Performance: Emprical Evidence of Bahraın Commercial Banks. Academy of Accounting and Financial Studies Journal, 25(4), 1-13.
  • Alizadeh, R., Chashmi, S.N. ve Bahnamiri, J. (2014). Corporate Governance and Intellectual Capital. Management Science Letters, 4(1), 181–186.
  • Al-Musalli, M.A. ve Ismail, K.N.I. (2012). Intelectual Capital and Board Characteristics of GCC Banks. Procedia Economics and Finance, 2, 219-226.
  • Al-Musali, M. A. ve Ismail, K.N.I. (2015). Board Diversity and Intellectual Capital Performance: The Moderating Role of The Effectiveness of Board Meetings. Accounting Research Journal, 28(3), 268-283.
  • Anifowose, M., Rashid, H.M.A. ve Annuar, H.A. (2017). Intellectual Capital Disclosure and Corporate Market Value: Does Board Diversity Matter?. Journal of Accounting in Emerging Economies, 7(3), 369-398.
  • Anik, S., Chariri, A. ve Isgiyarta, J. (2021). The Effect of Intellectual Capital and Good Corporate Governance on Financial Performance and Corporate Value: A Case Study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(4), 391–402.
  • Arelano, M. ve Bover, O. (1995). Another Look at the Instrumental Variable Estimation of Error- Components Models. Journal of Econometrics, 68(1), 29-51.
  • Arellano, M. and Bond, S. (1991). Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations. The Review of Economic Studies, 58(2), 277-297.
  • Aslam, E. ve Haron, R. (2020). The Influence of Corporate Governance on Intellectual Capital Efficiency: Evidence From Islamic Banks of OIC Countries. Asian Journal of Accounting Research, 5(2), 195-208.
  • Baldini, M.A. ve Liberatore, G., (2016). Corporate Governance and İntellectual Capital Disclosure. an Empirical Analysis of The Italian Listed Companies. Corporate Ownership & Control, 13(2), 187–201.
  • Baltagi, H. B. (2005). Econometric Analysis of Panel Data. Third Edition, England: John Wiley & Sons Ltd.
  • Baum, C.F. (2013). Dynamic Panel Data Estimators. EC 823: Applied Econometrics, Boston College, Spring.
  • Berezinets, I., Garanina, T. ve Illina, Y. (2016). Intellectual Capital of a Board of Directors And its Elements: İntroduction to the Concepts. Journal of Intellectual Capital, 17(4), 632-653.
  • Brooking, A. (1997). The Management of Intellectual Capital. Long Range Planning, 30(3), 364–365.
  • Buallay, A., Hamdan, A., Zureigat, Q. ve Al-Hayale, T. (2019). The Contribution of Independent Board of Directors to the Firm's Intellectual Capital. European Conference on Intangibles and Intellectual Capital, Kidmore End, 49-56.
  • Cardi, C., Mazzoli, C. ve Severini, S. (2018). Friend Or Foe? The Effect of Corporate Governance on İntellectual Capital Disclosure in Ipos. International Journal of Disclosure and Governance, (15), 1-12.
  • Carter, D.A., D’Souza, F., Simkins, B.J.ve Simpson, W.G. (2010). The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance. Corporate Governance An İnternational Review,18(5), 396–414.
  • Donnelly, R. ve Mulcahy, M. (2008). Board Structure, Ownership, and Voluntary Disclosure İn Ireland. Corporate Governance an İnternational Review, 6(5), 416–429.
  • Edvisson, L. (1997). Developing Intellectual Capital at Skandia. Long Range Planning, 30(2), 366-373.
  • Faisal, M., Hassan, M., Shahid, M.S., Rizwan, M. ve Qureshi, Z.A. (2016). Impact of Corporate Governance on Intellectual Capital Efficiency: Evidence From Kse Listed Commercial Banks. Scientific International, 28(4), 353-361.
  • Fama, E.F. (1980). Agency Problems and The Theory of The Firm. Journal of Political Economy, 88(2), 288-307.
  • Görmüş, A. Ş. (2009). Entelektüel Sermaye ve İnsan Kaynakları Yönetiminin Artan Önemi. Afyon Kocatepe Üniversitesi İ.İ.B.F Dergisi, 6(1), 57-75.
  • Haji, A.A. ve Ghazali, N.A.M. (2012). Intellectual Capital Disclosure Trends: Some Malaysian Evidence. Journal of Intellectual Capital, 13(3),377-97.
  • Hambrick, D. C. (2007). Upper Echelons Theory: An Update, Academy of Management Review, 32(2): 334-343.
  • Hatane, S.E., Tertiadjajadi, A. ve Tarigan, J. (2017). The Impact of Corporate Governance on Intellectual Capital and Firm Value: Evidence from Indonesia and Malaysia Consumer Goods. International Journal of Management and Applied Science, 3(9), 78-83.
  • Haykır Hobikoğlu, E. (2011). Entelektüel Sermayenin Önemi, Sınıflandırılması ve Ölçme Yöntemleri: Kuramsal Bir Çerçeve”. Sosyal Bilimler Dergisi, 1, 86-99.
  • Hidalgo, R.L., García-Meca, E. ve Martinez, I. (2011). Corporate Governance and İntellectual Capital Disclosure. Journal of Business Ethics, 100(3), 483–495.
  • Ho, C.A., ve Williams S.M. (2003). International Comparative Analysis of The Association Between Board Structure and The Efficiency of Value Added By A Firm From its Physical Capital and Intellectual Capital Resources. The International Journal of Accounting, 38(4), 465-491.
  • Isa, M. A. ve Ismail, L. A. (2015). The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria. Issues in Social and Environmental Accounting, 9(2), 103-116.
  • Kamath, G.B. (2007). The İntellectual Capital Performance of Indian Banking Sector. Journal of Intellectual Capital, 8(1), 96-123.
  • Kamath, B. (2019). Impact of Corporate Governance Characteristics on İntellectual Capital Performance of Firms in India. International Journal of Disclosure and Governance, 16, 20–36.
  • Karacaer, S. ve Aygün, M. (2009). Entelektüel Sermayenin Firma Performansı Üzerindeki Etkisi. H.Ü. İktisadi ve İdari Bilimler Fakültesi Dergisi, 27(2), 127-140.
  • Keenan, J. ve Aggestam, M. (2001). Corporate Governance and İntellectual Capital: Some Conceptualizations. Corporate Governance Journal, 9(4), 259-275.
  • Khan, S.N. ve Ali, E.I.E. (2017). How Intellectual Capital Moderates the Relationship between Corporate Governance and Firm Performance in the Capital Market of Pakistan: A Conceptual Review and Proposal. International Journal of Economic Perspectives, 11(2), 359-371.
  • Kılıç, M. (2014). Yönetim Kurulu Yapısının İşletme Performansına Etkisi: Türkiye’de Bir Uygulama. Muhasebe Bilim Dünyası Dergisi, 16(3), 33-56.
  • Komala, I. ve Fuad, F. (2017). The Effects of Board Diversity on Intellectual Capital Performance: An Empirical Study from Knowledge-Intensive Companies in Indonesia. Journal of Accounting, Finance and Auditing Studies, 3(4), 137-154.
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Board Structure Diversity and Intellectual Capital Performance: Dynamic Panel Data Analysis on Borsa İstanbul Firms

Yıl 2021, , 355 - 380, 30.09.2021
https://doi.org/10.53568/yyusbed.1003689

Öz

In our today's world where knowledge-based competition is experienced, intellectual capital values owned by a firm are important in terms of ensuring corporate success and increasing the firm performance. The aim of this study is to investigate the impact of board structure on intellectual capital performance. The relationship between the structure of the board of directors and intellectual capital performance has been analyzed by the System-GMM method, using 2015-2018 data of 122 companies traded in different sectors in Borsa Istanbul. Intellectual capital, which is the dependent variable of the study, has been calculated by the Intellectual Capital Added Value Coefficient method. As the indicators of the board structure, which is an independent variable; board size, the ratio of independent members, the ratio of female members, and the ratio of foreign members have been used. In addition, two control variables (profitability and size) have been used in the study. As a result of the findings obtained for Model 1, a positive and statistically significant correlation has been observed between the size of the board of directors, the ratio of foreign, and female members and the intellectual capital performance; however, a significant relationship has not been obtained between intellectual capital and the ratio of independent members. According to the analysis results obtained for Model 2, it has been observed that the size of the board of directors and the ratio of independent members increase the intellectual capital performance, in spite that the ratio of foreign members and female members has no effect on intellectual capital performance.

Kaynakça

  • Abdul Rashid, A., Ibrahim, M.K., Othman, R. ve See, K.F. (2012). IC disclosures in IPO prospectuses: evidence from Malaysia. Journal of Intellectual Capital, 131, 57-80.
  • Abeysekera, I. 2010. The İnfluence of Board Size on İntellectual Capital Disclosure By Kenyan Listed Firms. Journal of Intellectual Capital 11(4), 504–518.
  • Akkaya, B. ve Balı, S. (2018). Entelektüel Sermaye ve Ölçümüne Yönelik Bazı Yaklaşımlar. Uluslararası Sosyal Araştırmalar Dergisi, 11(55), 1145-1161.
  • Aktan, C.C., Tunç, M. ve Yay, S. (2017). İnsan Sermayesi ve Sosyal Sermaye Arasındaki İlişki Ve Tamamlayıcılık Rolü Üzerine. Ekonomi Bilimler Dergisi, 9(1), 81-103.
  • Aktaş, Z. ve Atalay, M.Ö. (2020). Yönetim Kurulu Yapısı Çeşitliliğinin Entelektüel Sermaye Üzerindeki Etkisi: Bist Sürdürülebilirlik Endeksi Firmaları Üzerine Bir Araştırma. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22(2), 823-854.
  • Alfraih, M. M. (2018). The Role of Corporate Governance in İntellectual Capital Disclosure. International Journal of Ethics and Systems, 34(1), 101–121.
  • Ali, Basel J.A. ve Oudat, M.S. (2021). Board Characteristics and Intellectual Capital Performance: Emprical Evidence of Bahraın Commercial Banks. Academy of Accounting and Financial Studies Journal, 25(4), 1-13.
  • Alizadeh, R., Chashmi, S.N. ve Bahnamiri, J. (2014). Corporate Governance and Intellectual Capital. Management Science Letters, 4(1), 181–186.
  • Al-Musalli, M.A. ve Ismail, K.N.I. (2012). Intelectual Capital and Board Characteristics of GCC Banks. Procedia Economics and Finance, 2, 219-226.
  • Al-Musali, M. A. ve Ismail, K.N.I. (2015). Board Diversity and Intellectual Capital Performance: The Moderating Role of The Effectiveness of Board Meetings. Accounting Research Journal, 28(3), 268-283.
  • Anifowose, M., Rashid, H.M.A. ve Annuar, H.A. (2017). Intellectual Capital Disclosure and Corporate Market Value: Does Board Diversity Matter?. Journal of Accounting in Emerging Economies, 7(3), 369-398.
  • Anik, S., Chariri, A. ve Isgiyarta, J. (2021). The Effect of Intellectual Capital and Good Corporate Governance on Financial Performance and Corporate Value: A Case Study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(4), 391–402.
  • Arelano, M. ve Bover, O. (1995). Another Look at the Instrumental Variable Estimation of Error- Components Models. Journal of Econometrics, 68(1), 29-51.
  • Arellano, M. and Bond, S. (1991). Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations. The Review of Economic Studies, 58(2), 277-297.
  • Aslam, E. ve Haron, R. (2020). The Influence of Corporate Governance on Intellectual Capital Efficiency: Evidence From Islamic Banks of OIC Countries. Asian Journal of Accounting Research, 5(2), 195-208.
  • Baldini, M.A. ve Liberatore, G., (2016). Corporate Governance and İntellectual Capital Disclosure. an Empirical Analysis of The Italian Listed Companies. Corporate Ownership & Control, 13(2), 187–201.
  • Baltagi, H. B. (2005). Econometric Analysis of Panel Data. Third Edition, England: John Wiley & Sons Ltd.
  • Baum, C.F. (2013). Dynamic Panel Data Estimators. EC 823: Applied Econometrics, Boston College, Spring.
  • Berezinets, I., Garanina, T. ve Illina, Y. (2016). Intellectual Capital of a Board of Directors And its Elements: İntroduction to the Concepts. Journal of Intellectual Capital, 17(4), 632-653.
  • Brooking, A. (1997). The Management of Intellectual Capital. Long Range Planning, 30(3), 364–365.
  • Buallay, A., Hamdan, A., Zureigat, Q. ve Al-Hayale, T. (2019). The Contribution of Independent Board of Directors to the Firm's Intellectual Capital. European Conference on Intangibles and Intellectual Capital, Kidmore End, 49-56.
  • Cardi, C., Mazzoli, C. ve Severini, S. (2018). Friend Or Foe? The Effect of Corporate Governance on İntellectual Capital Disclosure in Ipos. International Journal of Disclosure and Governance, (15), 1-12.
  • Carter, D.A., D’Souza, F., Simkins, B.J.ve Simpson, W.G. (2010). The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance. Corporate Governance An İnternational Review,18(5), 396–414.
  • Donnelly, R. ve Mulcahy, M. (2008). Board Structure, Ownership, and Voluntary Disclosure İn Ireland. Corporate Governance an İnternational Review, 6(5), 416–429.
  • Edvisson, L. (1997). Developing Intellectual Capital at Skandia. Long Range Planning, 30(2), 366-373.
  • Faisal, M., Hassan, M., Shahid, M.S., Rizwan, M. ve Qureshi, Z.A. (2016). Impact of Corporate Governance on Intellectual Capital Efficiency: Evidence From Kse Listed Commercial Banks. Scientific International, 28(4), 353-361.
  • Fama, E.F. (1980). Agency Problems and The Theory of The Firm. Journal of Political Economy, 88(2), 288-307.
  • Görmüş, A. Ş. (2009). Entelektüel Sermaye ve İnsan Kaynakları Yönetiminin Artan Önemi. Afyon Kocatepe Üniversitesi İ.İ.B.F Dergisi, 6(1), 57-75.
  • Haji, A.A. ve Ghazali, N.A.M. (2012). Intellectual Capital Disclosure Trends: Some Malaysian Evidence. Journal of Intellectual Capital, 13(3),377-97.
  • Hambrick, D. C. (2007). Upper Echelons Theory: An Update, Academy of Management Review, 32(2): 334-343.
  • Hatane, S.E., Tertiadjajadi, A. ve Tarigan, J. (2017). The Impact of Corporate Governance on Intellectual Capital and Firm Value: Evidence from Indonesia and Malaysia Consumer Goods. International Journal of Management and Applied Science, 3(9), 78-83.
  • Haykır Hobikoğlu, E. (2011). Entelektüel Sermayenin Önemi, Sınıflandırılması ve Ölçme Yöntemleri: Kuramsal Bir Çerçeve”. Sosyal Bilimler Dergisi, 1, 86-99.
  • Hidalgo, R.L., García-Meca, E. ve Martinez, I. (2011). Corporate Governance and İntellectual Capital Disclosure. Journal of Business Ethics, 100(3), 483–495.
  • Ho, C.A., ve Williams S.M. (2003). International Comparative Analysis of The Association Between Board Structure and The Efficiency of Value Added By A Firm From its Physical Capital and Intellectual Capital Resources. The International Journal of Accounting, 38(4), 465-491.
  • Isa, M. A. ve Ismail, L. A. (2015). The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria. Issues in Social and Environmental Accounting, 9(2), 103-116.
  • Kamath, G.B. (2007). The İntellectual Capital Performance of Indian Banking Sector. Journal of Intellectual Capital, 8(1), 96-123.
  • Kamath, B. (2019). Impact of Corporate Governance Characteristics on İntellectual Capital Performance of Firms in India. International Journal of Disclosure and Governance, 16, 20–36.
  • Karacaer, S. ve Aygün, M. (2009). Entelektüel Sermayenin Firma Performansı Üzerindeki Etkisi. H.Ü. İktisadi ve İdari Bilimler Fakültesi Dergisi, 27(2), 127-140.
  • Keenan, J. ve Aggestam, M. (2001). Corporate Governance and İntellectual Capital: Some Conceptualizations. Corporate Governance Journal, 9(4), 259-275.
  • Khan, S.N. ve Ali, E.I.E. (2017). How Intellectual Capital Moderates the Relationship between Corporate Governance and Firm Performance in the Capital Market of Pakistan: A Conceptual Review and Proposal. International Journal of Economic Perspectives, 11(2), 359-371.
  • Kılıç, M. (2014). Yönetim Kurulu Yapısının İşletme Performansına Etkisi: Türkiye’de Bir Uygulama. Muhasebe Bilim Dünyası Dergisi, 16(3), 33-56.
  • Komala, I. ve Fuad, F. (2017). The Effects of Board Diversity on Intellectual Capital Performance: An Empirical Study from Knowledge-Intensive Companies in Indonesia. Journal of Accounting, Finance and Auditing Studies, 3(4), 137-154.
  • Komnenic, B. ve Pokrajcic, D. (2012). Intellectual Capital and Corporate Performance of Mncs in Serbia.Journal of Intellectual Capital, 13(1), 106-119.
  • Lev, B. (2001). Intangibles: Management, Measurement, and Reporting, Washington, Brookings Institution Press.
  • Li, J., Pike, R. and Haniffa, R. (2008). Intellectual Capital Disclosure and Corporate Governance Structure in UK Firms. Accounting and Business Research, 38(2), 137-159.
  • Lim, S., Matolcsy, Z. ve Chow, D. (2007). The Association Between Board Composition and Different Types of Voluntary Disclosure. EuropeanAccounting Review,16(3), 555- 583.
  • Lönnqvist A. ve Mettänen P. (2002). Criteria of Sound Intellectual Capital Measures. Proceedings of the 2nd International Workshop on Performance Measurement, Hanover, June 6-7.
  • Mahmudi, B. ve Nurhayati, E. (2015). The Influence of Board Governance Characteristics on Intellectual Capital Performance (Empirical Study on Listed Banks in BEI 2008– 2012). Review of Integrative Business and Economics Research, 4(1): 417–430.
  • Makki, M.A.M. ve Lodhi, S.A. (2014). Impact of Corporate Governance on İntellectual Capital Efficiency and Financial Performance. Pakistan Journal of Commerce and Social Sciences, 8(2), 305-330.
  • Meressa, H. A. (2016). The Effect of Corporate Governance on İntellectual Capital Performance of Commercial Banks in Ethiopia: an Analysis of Random Effects. Journal of Economics and Sustainable Development, 7(15), 110-118.
  • Miller, T. ve Triana, M. (2009). Demographic Diversity in The Boardroom: Mediators of The Board Diversity–Firm Performance Relationship, Journal of Management Studies, 46(5), 755-786.
  • Mubarik, M. S., Naghavi, N. ve Mubarik, M. F. (2019). Governance-Led Intellectual Capital Disclosure: Empirical Evidence from Pakistan. Humanities and Social Sciences Letters, 7(3), 141–155.
  • Nadeem, M., Farooq, M. ve Ahmed, A. (2019). Does Female Representation on Corporate Boards Improve Intellectual Capital Efficiency?”. Journal of Intellectual Capital, 20(5), 680-700.
  • Nicolò, G., Sannino, G. ve Iorio, S. (2021). Gender Diversity and Online Intellectual Capital Disclosure:
  • Evidence from Italian-Listed Firms, Journal of Public Affairs, 1-13.
  • Oba, V. C., Ibikunle, J., ve Damagum, Y. M. (2013). The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria. Journal of Accounting and Management, 3(1), 65-80.
  • OECD. (2001). OECD Principles of Corporate Governance. Organization For Economic Development.
  • Ooi, C.A., Hooy, C.W. ve Mat Som, A.P. (2017). The Influence of Board Diversity on Human Capital and Social Capital in Crisis. Managerial Finance, 43(6), 700-719.
  • Ousama, A.A., Fatima, A.-H. ve Hafiz-Majdi, A.R. (2012). Determinants of İntellectual Capital Reporting: Evidence From Annual Reports of Malaysian Listed Companies. Journal of Accounting in Emerging Economies, 2(2), 119-139.
  • Pfeffer, J. ve Salanick, G. R. (1978). The External Control of Organizations: a Resource Dependence Perspective. New York, NY: Harper & Row, Publishers, Inc.
  • Pulic, A. (2004). Intellectual Capital-Does it Create Or Destroy Value?. Measuring Business Excellence, 8(1), 62-68.
  • Rasmini, N. K., Wirakusuma, M. G. ve Yuniasih, N. W. (2014). The Effect of Board Diversity on The Extent of Intellectual Capital Disclosure (Empirical Study In Indonesian Stocks Exchange). Asia Pacific Journal of Accounting and Finance, 3(1), 46-58.
  • Rodrigues, L. L., Tejedo-Romero, F. ve Craig, R. (2017). Corporate Governance and Intellectual Capital Reporting in a Period of Financial Crisis: Evidence From Portugal. International Journal of Disclosure and Governance, 14(1), 1-29.
  • Sadiq, R., Nosheen, S. ve Akhtar, W. (2020). The Influence of Governance on Intellectual Capital in Textile Industry. International Journal of Business and Society, 21(1), 1–24.
  • Stewart, T. (1991). Brainpower: How Intellectual Capital is Becoming America’s Most Valuable Asset. Fourtune, 123(11), 44-60.
  • Swartz, N. ve Firer, S. (2005). Board Structure and Intellectual Capital Performance in South Africa. Meditari Accountancy Research, 13(2), 145-166.
  • Tatoğlu, F. (2020). Panel Veri Ekonometrisi. İstanbul: Beta Yayınevi.
  • Tejedo-Romero, F., Araujo, J. ve Emmendoerfer, M. (2017). Corporate Governance Mechanisms and Intellectual Capital. Review of Business Management, 19(65), 394-414.
  • Toraman, C., Abdioğlu, H. ve İşgüden, B. (2009). İşletmelerde İnovasyon Sürecinde Entelektüel Sermaye ve Yönetim Muhasebesi Bağlamında Değerlendirilmesi. Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi, 11(1), 91-120.
  • Tseng, C.-Y. ve Lin, C.-Y. (2011). The Relationship between Corporate Governance and Intellectual Capital: Empirical Study of Taiwanese Electronics Manufactures. Tunghai Management Review, 13(1), 255-284.
  • Van der Zahn, J. W. M. (2006). Impact of Gender and Ethnic Composition of South African Boards of Directors on Intellectual Capital Performance. Corporate Board: Role, Duties & Composition, 2(1), 7-22.
  • Vitolla, F., Raimo, N., Marrone ve Rubino, M. (2020). The Role of Board of Directors in Intellectual Capital Disclosure After The Advent of Integrated Reporting. Corporate Social Responsibility and Environmental Management, 27(5), 2188-2200.
  • Williams, M. S. (2001). Relationship Between Board Structure and A Firm’s İntellectual Capital Performance in An Emerging Economy. Working Paper, University of Calgary,Canada.
  • Yahaya, O. A. ve Tijjani, B. (2020). Internal Corporate Governance and Intellectual Capital of Listed Oil and Gas Firms in Nigeria. European Journal of Accounting, Auditing and Finance Research, 8(9), 98-112.
  • Yaşbay Kobal, H. ve Ataman, G. (2018). Marmara Üniversitesi Öneri Dergisi, 13(50), 187-210.
  • Yörük, N. ve Erdem, M. S. (2008). Entelektüel Sermaye ve Unsurlarının İMKB’de İşlem Gören Otomotiv Sektörü Firmalarının Finansal Performansı Üzerine Etkisi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 22(2), 397-413.
  • Zahra, S. A. ve Pearce, J. A. (1989). Boards of Directors And Corporate Financial Performance: A Review and İntegrative Model. Journal of Management, 15(2), 291-334.
Toplam 77 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Tam Sayı
Yazarlar

Aysel Öztürkçü Akçay

Yayımlanma Tarihi 30 Eylül 2021
Gönderilme Tarihi 24 Ocak 2021
Yayımlandığı Sayı Yıl 2021

Kaynak Göster

APA Öztürkçü Akçay, A. (2021). Yönetim Kurulu Yapısı Çeşitliliği ve Entelektüel Sermaye Performansı: Borsa İstanbul Firmaları Üzerine Dinamik Panel Veri Analizi. Yüzüncü Yıl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi(53), 355-380. https://doi.org/10.53568/yyusbed.1003689

Yüzüncü Yıl Üniversitesi Sosyal Bilimler Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.