THE IMPACT OF INTELLECTUAL CAPITAL COMPONENTS ON FIRM PERFORMANCE: AN APPLICATION ON TECHNOLOGY FIRMS TRADE IN BORSA ISTANBUL

Yunus Karaömer; Songül Kakilli Acaravcı; Ali Telek

Makale detayları

THE IMPACT OF INTELLECTUAL CAPITAL COMPONENTS ON FIRM PERFORMANCE: AN APPLICATION ON TECHNOLOGY FIRMS TRADE IN BORSA ISTANBUL

Yazarlar:

Yunus Karaömer | Songül Kakilli Acaravcı | Ali Telek

Yayıncı:

Mardin Artuklu University

Ana Başlıklar:

İşletme

Dergi:

Artuklu Kaime Uluslararası İktisadi ve İdari Araştırmalar Dergisi Vol.6 Issue 1, pp.20-43

Belge Tipi:

Makale

Yayın Tarihi:

5/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001284821

pISSN:

2651-5296

Anahtar kelimeler:

Özet:

 Today, it is seen that the intellectual capital components of companies are as important as their physical assets. Therefore, the importance of knowledge-based assets for the efficiency of the firms efficiency should not be overlooked. This study aimed to examine the effect of intellectual capital components on the performance of technology companies traded in the BIST. In the study, the relationships between intellectual value added components and firm performance measures developed by Pulic 1998 were analyzed using panel data method. According to the findings, it has been determined that intellectual capital components positively affect the performance of technology firms. Findings shows that physical and financial assets have an important place in the performance of companies operating in the technology sector. Accordingly, it can be said that companies in the technology sector should attach importance to physical and financial capital investments in their value creation and improvement processes. In addition, they can obtain high value-added returns by using their existing physical and financial capital in the most effective way, and thus increase their performance. The findings of this study are guiding that technology companies can contribute significantly to firm performance with the right management of their intellectual capital. In addition, the findings of the study are an important source of information not only for technology companies but also for their stakeholders.

 Today, it is seen that the intellectual capital components of companies are as important as their physical assets. Therefore, the importance of knowledge-based assets for the efficiency of the firms efficiency should not be overlooked. This study aimed to examine the effect of intellectual capital components on the performance of technology companies traded in the BIST. In the study, the relationships between intellectual value added components and firm performance measures developed by Pulic 1998 were analyzed using panel data method. According to the findings, it has been determined that intellectual capital components positively affect the performance of technology firms. Findings shows that physical and financial assets have an important place in the performance of companies operating in the technology sector. Accordingly, it can be said that companies in the technology sector should attach importance to physical and financial capital investments in their value creation and improvement processes. In addition, they can obtain high value-added returns by using their existing physical and financial capital in the most effective way, and thus increase their performance. The findings of this study are guiding that technology companies can contribute significantly to firm performance with the right management of their intellectual capital. In addition, the findings of the study are an important source of information not only for technology companies but also for their stakeholders.

 Today, it is seen that the intellectual capital components of companies are as important as their physical assets. Therefore, the importance of knowledge-based assets for the efficiency of the firms efficiency should not be overlooked. This study aimed to examine the effect of intellectual capital components on the performance of technology companies traded in the BIST. In the study, the relationships between intellectual value added components and firm performance measures developed by Pulic 1998 were analyzed using panel data method. According to the findings, it has been determined that intellectual capital components positively affect the performance of technology firms. Findings shows that physical and financial assets have an important place in the performance of companies operating in the technology sector. Accordingly, it can be said that companies in the technology sector should attach importance to physical and financial capital investments in their value creation and improvement processes. In addition, they can obtain high value-added returns by using their existing physical and financial capital in the most effective way, and thus increase their performance. The findings of this study are guiding that technology companies can contribute significantly to firm performance with the right management of their intellectual capital. In addition, the findings of the study are an important source of information not only for technology companies but also for their stakeholders.

 Günümüzde firmaların entelektüel sermaye bileşenlerinin sahip oldukları fiziksel varlıkları kadar önem kazandığı görülmektedir. Bu nedenle, bilgi temelli varlıkların, firmanın verimliliği açısından önemi göz ardı edilmemelidir. Bu çalışmanın amacı, entelektüel sermaye bileşenlerinin BİSTde işlem gören teknoloji firmalarının performansı üzerine etkisini incelemektir. Çalışmada, Pulicin 1998 geliştirdiği, entelektüel katma değer bileşenleri ile firma performans ölçütleri arasındaki ilişkiler panel veri yöntemi kullanılarak analiz edilmiştir. Elde edilen bulgulara göre, entelektüel sermaye bileşenlerinin teknoloji firmalarının performansını olumlu yönde etkilediği tespit edilmiştir. Bu bulgu teknoloji sektöründe faaliyet gösteren firmaların performanslarında fiziki ve finansal varlıkların önemli bir yere sahip olduğunu göstermektedir. Buna göre teknoloji sektöründeki firmaların değer yaratma ve iyileştirme süreçlerinde fiziki ve finansal sermaye yatırımlarına önem vermeleri gerektiği söylenebilir. Ayrıca, mevcut fiziksel ve finansal sermayelerini en etkin şekilde kullanarak yüksek katma değerli getiriler elde edebilirler ve bu sayede performanslarını artırabilirler. Bu çalışmanın bulguları, teknoloji firmalarının entelektüel sermayelerinin doğru yönetimi ile firma performanslarına önemli ölçüde katkıda bulunabileceği konusunda yol gösterici niteliğe sahiptir. Ayrıca, çalışmanın bulguları sadece teknoloji firmaları için değil, aynı zamanda bu firmaların paydaşları için de önemli bir bilgi kaynağıdır.

Makale detayları

THE IMPACT OF INTELLECTUAL CAPITAL COMPONENTS ON FIRM PERFORMANCE: AN APPLICATION ON TECHNOLOGY FIRMS TRADE IN BORSA ISTANBUL

Yazarlar:

Yunus Karaömer | Songül Kakilli Acaravcı | Ali Telek

Yayıncı:

Mardin Artuklu University

Ana Başlıklar:

İşletme

Dergi:

Artuklu Kaime Uluslararası İktisadi ve İdari Araştırmalar Dergisi Vol.6 Issue 1, pp.20-43

Belge Tipi:

Makale

Yayın Tarihi:

5/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001284821

pISSN:

2651-5296

Intellectual Capital

Firm Performance

Panel Data Analysis

Entelektüel Sermaye

Firma Performansı

Panel Veri Analizi

Sayı

Makale detayları

THE IMPACT OF INTELLECTUAL CAPITAL COMPONENTS ON FIRM PERFORMANCE: AN APPLICATION ON TECHNOLOGY FIRMS TRADE IN BORSA ISTANBUL

Yazarlar: Yunus Karaömer | Songül Kakilli Acaravcı | Ali Telek

Yayıncı: Mardin Artuklu University

Ana Başlıklar: İşletme

Dergi: Artuklu Kaime Uluslararası İktisadi ve İdari Araştırmalar Dergisi Vol.6 Issue 1, pp.20-43

Belge Tipi: Makale

Yayın Tarihi: 5/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001284821

pISSN: 2651-5296

Intellectual Capital

Firm Performance

Panel Data Analysis

Entelektüel Sermaye

Firma Performansı

Panel Veri Analizi

Sayı

Yazarlar:

Yunus Karaömer | Songül Kakilli Acaravcı | Ali Telek

Yayıncı:

Mardin Artuklu University

Ana Başlıklar:

İşletme

Dergi:

Artuklu Kaime Uluslararası İktisadi ve İdari Araştırmalar Dergisi Vol.6 Issue 1, pp.20-43

Belge Tipi:

Makale

Yayın Tarihi:

5/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001284821

pISSN:

2651-5296