Articlegold2016

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

Nasıf ÖZKAN · Sinan Çakan · Murad Kayacan

420 citations0/0 files storedBorsa Istanbul Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

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 its components, 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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 420 citations exist upstream.

References

1997The balanced scorecard: Translating strategy into action 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 1999The Boundaries of Financial Reporting and How to Extend Them 1997Intellectual Capital: Navigating the New Business Landscape 2003Intellectual capital and traditional measures of corporate performance 2005An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance 2010Determinants of Bank Profitability Before and During the Crisis: Evidence from Switzerland 2006Factors influencing the profitability of domestic and foreign commercial banks in the European Union

Cited by

2020Measures that matter: an empirical investigation of intellectual capital and financial performance of banking firms in Indonesia 2019Intellectual Capital Performance and Profitability of Banks: Evidence from Pakistan 2019The Role of a Manager’s Intangible Capabilities in Resource Acquisition and Sustainable Competitive Performance 2020Human capital efficiency and firm performance across sectors in an emerging market

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.