Measuring Intellectual Capital of Turkish Banks Listed on Borsa Istanbul Banking Index (BIST XBANK) with the Market Value / Book Value Method and Value Added Intellectual Coefficient (VAIC) Model

EMAJ: Emerging Markets Journal

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Title Measuring Intellectual Capital of Turkish Banks Listed on Borsa Istanbul Banking Index (BIST XBANK) with the Market Value / Book Value Method and Value Added Intellectual Coefficient (VAIC) Model
 
Creator Arslan, Mehmet Lütfi
Kızıl, Cevdet
 
Subject Banking; BIST; Intellectual Capital; Measurement; VAIC; XBANK
 
Description Intellectual capital is a critical concept to realize and reflect the real value of organizations. This study took advantage of Market Value (MV)  /  Book Value (BV) method and Value Added Intellectual Coefficient (VAIC) model to measure and compare intellectual capital of Turkish banks listed on Borsa Istanbul Banking Index (BIST XBANK). Also, financial indicators such as Return on Assets (ROA), Return on Equity (ROE), Leverage, (LEV), Capital Adequacy Ratio (CAR) and intellectual capital performance indicators such as MV/BV ratio, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) and VAIC of banks were compared. Research also ran a Pearson Correlations Test to investigate the relationship between these indicators and to test the hypothesis. Data were gathered from Istanbul Stock Exchange -  ISE (Borsa Istanbul), Public Disclosure Platform (KAP), Banks Association of Turkey – TBB (Türkiye Bankalar Birliği), Banking Regulation and Supervision Agency (BRSA), Fortune Turkey, Anadolu Agency and Hurriyet.
 
Publisher University Library System, University of Pittsburgh
 
Contributor
 
Date 2019-08-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://emaj.pitt.edu/ojs/index.php/emaj/article/view/180
10.5195/emaj.2019.180
 
Source EMAJ: Emerging Markets Journal; Vol 9, No 1 (2019); 101-116
2158-8708
 
Language eng
 
Relation http://emaj.pitt.edu/ojs/index.php/emaj/article/view/180/346
 
Rights Copyright (c) 2019 Mehmet Lütfi Arslan, Cevdet Kızıl
https://creativecommons.org/licenses/by/4.0
 

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