TY  - JOUR
TI  - Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors
AB  - The aim of this study is to investigate the relevance between accounting conservatism and intellectual capital in the context of the contribution of accounting conservatism to intellectual capital. Four different measurement methods [the asymmetric timeliness of the earnings, market-to-book ratio, asymmetry of the accruals and cash flows and negative accruals] were employed in the study to measure both accounting conservatism and intellectual capital. In this study, research data based on listed companies in manufacturing industry and financial institutions of Borsa Istanbul (BIST) 100 Index in Turkey. The method of the study was the panel data analysis in which the effect of accounting conservatism on intellectual capital was examined based on the data of the predetermined this companies for 2006-2017 period. As a result of the findings, it was determined that the companies care about intellectual capital, and although there is a difference according to the measurement methods, accounting conservatism has an effect on intellectual capital, which is observed both positively that more prominent in financial institutions and negatively, and companies that have conservative accounting policies.
AU  - BELLIKLI, UGUR
AU  - DAŞTAN, Abdulkerim
DO  - 10.21121/eab.1017873
PY  - 2021
JO  - Ege Akademik Bakış
VL  - 21
IS  - 4
SN  - 1303-099X
SP  - 333
EP  - 355
DB  - TRDizin
UR  - http://search/yayin/detay/1070470
ER  -