Entelektüel Katma Değer Katsayısı Yöntemi Kullanılarak Entelektüel Sermayenin Firma Değeri Üzerindeki Etkisinin Belirlenmesine Yönelik Bir Araştırma

The main purpose of this study is to point out the significance of the intellectual capital on firm valuation. For this reason, It is the implementation, to what extent the technology firms traded on the ISE (Istanbul Stock Exchange) attaches importance to the intellectual capital is examined by usi...

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Bibliographic Details
Main Authors: Cevdet A. KAYALI, Ayşe N. YERELİ, Şebnem ADA
Format: Article
Language:deu
Published: Celal Bayar University 2007-01-01
Series:Yönetim ve Ekonomi
Subjects:
Online Access:http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C14S12007/CKAYSA.pdf
Description
Summary:The main purpose of this study is to point out the significance of the intellectual capital on firm valuation. For this reason, It is the implementation, to what extent the technology firms traded on the ISE (Istanbul Stock Exchange) attaches importance to the intellectual capital is examined by using the correlation and multiple regression analysis with the help of the Value Added Intellectual Coefficient of Ante Pulic. As a result of this analysis, it is possible to say that most of the firms, including the knowledge based ones in our country, do not attach adequate importance to the intellectual capital.
ISSN:1302-0064