An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey

Authors : Cevdet KIZIL, M Lütfi ARSLAN, Sadi Evren SEKER

Pages : 53-81

Doi:10.33203/mfy.519246

View : 13 | Download : 8

Publication Date : 2014-04-01

Article Type : Research Paper

Abstract :This research investigates the relationship between intel­lectual capital and web trends of the index bist-30 3 from an accounting viewpoint. As well known, bist-30 is comprised of top 30 firms listed in Istanbul Stock Exchange. The trends of web pages and firm are analyzed using specific web means such as the Google Trends. In addition, Market Value / Book Value and Value Added Intellectual Coefficient insert ignore into journalissuearticles values(VAIC); meth­ods are utilized to measure intellectual capital. Also, enterprise web sites, firm annual reports, company financial statements and Public Disclosure Platform 4 are taken advantage for ac­counting and measurement of intellectual capital.
Keywords : Muhasebe, finansal raporlama