| Yazarlar |
Doç. Dr. Emre HORASAN
Kafkas Üniversitesi, Türkiye |
Dr. Öğr. Üyesi Ömer KOÇ
Türkiye |
| Özet |
| Purpose – The purpose of the study is to research whether the level of compliance with corporate governance principles affects intellectual capital investments. Design/methodology/approach – In this study, the connection between the degree of conformity with corporate governance principles and intellectual capital investments for 21 companies in the BIST Corporate Governance Index (Borsa Istanbul XKURY) was tested, utilizing the Generalized Moments Method (GMM), one of the panel data analysis methods. Constituting the dependent variable of the study intellectual capital investments were calculated with the VAICTM (Value Added Intellectual Coefficient) method developed by Ante Pulic. Findings – At the stage of determining the degree of conformity with corporate governance principles, which is the independent variable, it was observed there was no unity in the variables used, and the grades of conformity with corporate governance principles were accepted as an objective measurement unit and used as a measurement variable. As a result of the findings, it was concluded that the degree of conformity with corporate governance principles positively affects intellectual capital investments. Discussion – In conclusion, it can be said that corporate governance practices are truly related to intellectual capital, boost the efficiency of intellectual capital, and that corporate governance practices are a hidden force that improve the capability of businesses to captivate more intellectual capital. |
| Anahtar Kelimeler |
| Intellectual capital,Corporate governance,Borsa Istanbul,VAICTM |
| Makale Türü | Özgün Makale |
| Makale Alt Türü | Ulusal alan endekslerinde (TR Dizin, ULAKBİM) yayımlanan tam makale |
| Dergi Adı | İşletme Araştırmaları Dergisi |
| Dergi ISSN | 1309-0712 |
| Dergi Tarandığı Indeksler | TR DİZİN |
| Makale Dili | Türkçe |
| Basım Tarihi | 12-2023 |
| Cilt No | 15 |
| Sayı | 4 |
| Sayfalar | 2609 / 2619 |
| Makale Linki | https://www.isarder.org/index.php/isarder/article/view/2035/1959 |
