Özet:

Intellectual capital is known as abstract assets that add value to the business. These assets represent elements such as knowledge, experience, experience, communication that form intellectual capital. In knowledge-based economies, the existence and management of intellectual capital is of great importance in terms of the continuity and competitiveness of. The market value and record value ratio, the difference between market value and record value, Tobin’s Q ratio and the calculated non-material value method are used to measure the intellectual capital on a business basis. The study aims to calculate the intellectual capital of tourism enterprises. Thus, the Borsa Istanbul (BIST) reveals the monetary values relating to its non-material assets not included in the financial statements of registered tourism enterprises. The study used the data in the official financial statements they declared to the Public Lighting Platform of twelve (12) tourism enterprises registered in BIST. The obtained data was analyzed using the calculated non-material value method. The highest intellectual capital value in the analysis is Flap A.Ş.The lowest value is the lowest value is the lowest value is the lowest value. It is also found that companies with low financial assets have more intellectual capital than companies with high financial assets.

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