THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR

Yusuf Kenan YILMAZ, (Marmara Üniversitesi, İşletme Fakültesi, İstanbul, Türkiye)
Aslı AYBARS (Marmara Üniversitesi, İşletme Fakültesi, İstanbul, Türkiye)
Finansal Araştırmalar ve Çalışmalar Dergisi
5 0
Yıl: 2021 Cilt: 13 Sayı: 25 Sayfa Aralığı: 918 - 932 Metin Dili: İngilizce DOI: 10.14784/marufacd.976556 İndeks Tarihi: 30-09-2022

THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR

Öz:
In this paper, considering the increasing importance of intellectual capital (IC), we focus on the effects of not only IC but also its three components on Turkish banks’ financial performance by using VAIC (Value Ad- ded Intellectual Coefficient) model. We use a sample of 20 banks operating in Turkey over the period 2013/Q4 – 2019/Q3. We measure financial performance by two widely accepted accounting ratios; namely, ROA and ROE. The results show that VAIC, human capital efficiency (HCE) and capital employed efficiency (CEE) are positi- vely correlated with the banks’ financial performance. In particular, the results indicate the significance of ove- rall intellectual capital, human capital, and financial and physical capital to both increase and sustain banks’ pro- fitability.
Anahtar Kelime: Turkish Banking Sector Bank Performance Intellectual Capital Human Capital VAIC

ENTELEKTÜEL SERMAYE VE PERFORMANS ARASINDAKİ İLİŞKİ: TÜRK BANKACILIK SEKTÖRÜ ÜZERİNE BİR ÇALIŞMA

Öz:
Bu makalede, entelektüel sermayenin (IC) artan önemi göz önüne alınarak VAIC (Katma Değerli Entelek- tüel Katsayı) modeli kullanılmış ve entelektüel sermayenin ve bunun üç bileşeninin Türk bankalarının finansal performansı üzerindeki etkilerine odaklanılmıştır. Türkiye’de faaliyet gösteren 20 bankadan oluşan örneklemi- miz, 2013/4Ç – 2019/3Ç dönemini kapsamaktadır. Finansal performans, geniş çapta kabul gören iki muhasebe oranı olan aktif karlılığı (ROA) ve öz kaynak karlılığı (ROA) ile ölçülmüştür. Sonuçlar, VAIC’in, beşeri sermaye verimliliğinin (HCE) ve işletme sermayesi verimliliğinin (CEE) bankaların finansal performansı ile pozitif ko- relasyon gösterdiğini belirtmektedir. Özellikle, sonuçlar bankaların kârlılığını artırmak ve sürdürülebilir du- ruma getirmek için entelektüel sermaye, beşeri sermaye, finansal sermaye ve fiziksel sermayenin önemini gös- termektedir.
Anahtar Kelime: Türk Banka Sektörü Banka Performansı Entelektüel Sermaye Beşeri Sermaye VAIC

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA YILMAZ Y, AYBARS A (2021). THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. , 918 - 932. 10.14784/marufacd.976556
Chicago YILMAZ Yusuf Kenan,AYBARS ASLI THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. (2021): 918 - 932. 10.14784/marufacd.976556
MLA YILMAZ Yusuf Kenan,AYBARS ASLI THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. , 2021, ss.918 - 932. 10.14784/marufacd.976556
AMA YILMAZ Y,AYBARS A THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. . 2021; 918 - 932. 10.14784/marufacd.976556
Vancouver YILMAZ Y,AYBARS A THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. . 2021; 918 - 932. 10.14784/marufacd.976556
IEEE YILMAZ Y,AYBARS A "THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR." , ss.918 - 932, 2021. 10.14784/marufacd.976556
ISNAD YILMAZ, Yusuf Kenan - AYBARS, ASLI. "THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR". (2021), 918-932. https://doi.org/10.14784/marufacd.976556
APA YILMAZ Y, AYBARS A (2021). THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. Finansal Araştırmalar ve Çalışmalar Dergisi, 13(25), 918 - 932. 10.14784/marufacd.976556
Chicago YILMAZ Yusuf Kenan,AYBARS ASLI THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. Finansal Araştırmalar ve Çalışmalar Dergisi 13, no.25 (2021): 918 - 932. 10.14784/marufacd.976556
MLA YILMAZ Yusuf Kenan,AYBARS ASLI THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. Finansal Araştırmalar ve Çalışmalar Dergisi, vol.13, no.25, 2021, ss.918 - 932. 10.14784/marufacd.976556
AMA YILMAZ Y,AYBARS A THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. Finansal Araştırmalar ve Çalışmalar Dergisi. 2021; 13(25): 918 - 932. 10.14784/marufacd.976556
Vancouver YILMAZ Y,AYBARS A THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR. Finansal Araştırmalar ve Çalışmalar Dergisi. 2021; 13(25): 918 - 932. 10.14784/marufacd.976556
IEEE YILMAZ Y,AYBARS A "THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR." Finansal Araştırmalar ve Çalışmalar Dergisi, 13, ss.918 - 932, 2021. 10.14784/marufacd.976556
ISNAD YILMAZ, Yusuf Kenan - AYBARS, ASLI. "THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR". Finansal Araştırmalar ve Çalışmalar Dergisi 13/25 (2021), 918-932. https://doi.org/10.14784/marufacd.976556
Sayfa Oluşturulma Tarihi
24-04-2024 3:36

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