c عنوان انگلیسی مقاله:

Intellectual capital and financial performance: A study of the Turkish Banking Sector

ترجمه عنوان مقاله: سرمایه فکری و عملکرد مالی: مطالعه موردی بخش بانکداری ترکیه

رشته: مدیریت مالی و حسابداری، علوم بانکی

سال انتشار: 2016

تعداد صفحات مقاله انگلیسی: 9 صفحه

منبع: الزویر و ساینس دایرکت

نوع فایل: pdf

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چکیده مقاله

The purpose of this study is to analyze the relationship between the intellectual capital performance and financial performance of 44 banks operating in Turkey between 2005 and 2014. The intellectual capital performance of banks is measured through the value added intellectual coefficient (VAIC) methodology. The intellectual capital performance of the Turkish banking sector is generally affected by human capital efficiency (HCE). In terms of bank types, development and investment banks have the highest average VAIC. When VAIC is divided into itscomponents, it can be observed that capital employed efficiency (CEE) and human capital efficiency (HCE) positively affect the financial performance of banks. However, CEE has more influence on the financial performance of banks compared to HCE. Therefore, banks operating in the Turkish banking sector should use their financial and physical capitals if they wish to reach a higher profitability level. Copyright © 2016, Borsa _Istanbul Anonim S¸ irketi. Production and hosting by Elsevier B.V. This is an open access article under the CC BY-NCND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

Keywords: Intellectual capital; Value added intellectual coefficient (VAIC); Financial performance; Return on asset; Turkish banking sector

مقدمه مقاله

Societies have experienced four different socio-economic phases throughout history which include primitive society, agricultural society, industrial society, and information society in which we currently live. During these periods, hierarchy among production factors varied from one enterprise to another. While prior to the information society, the focus was on traditional factors (labor, capital, natural resources, and entrepreneurship), knowledge, information technologies and intellectual capital factors took priority after the information society emerged (Kandemir, 2008; Kayacan & Alkan, 2005; Yalama, 2013).

 

 

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