Entelektüel Sermaye: İMKB'de Hisse Senetleri İşlem Gören Bankalar Üzerine Bir Uygulama
Küçük Resim Yok
Tarih
2006
Yazarlar
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Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmada İstanbul Menkul Kıymetler Borsası'nda hisse senetleri işlem gören bankaların 1998-2001 yılları arasındaki VAIC™ ve Piyasa Değeri/Özkaynâklar Defter Değeri arasındaki ilişki incelenmiştir. Bu araştırmanın amacı hisse senetleri İMKB'de işlem gören bankaların VAIC™ ile PD/ÖDD'lerinin arasında anlamlı bir ilişkinin bulunup bulunmadığını araştırmaktır. Araştırma sonuçlarına göre VAIG™ metodunun parametreleri olan VAHU, STVA ve VACA ile PD/ÖDD arasında anlamlı bir ilişki bulunamamıştır.
he 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 Istanbul 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.
he 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 Istanbul 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.
Açıklama
Anahtar Kelimeler
İktisat, İşletme, Sosyal Bilimler Tarihi
Kaynak
Muhasebe ve Finansman Dergisi (. e-Muhasebe ve Finansman Dergisi)
WoS Q Değeri
Scopus Q Değeri
Cilt
0
Sayı
31
