Özet:

This study investigates the effects of intellectual capital on firms performance, which are involved in banking sector. For this porpuse, balance sheets and income statements of 14 banks are formed on Borsa Istanbul for the year 2013. The data which is obtained from the financial statements is analyzed by multiple regression models. According to productivity and market valuation of banks, human capital is more important than structural capital. In profitability, capital employed efficiency is more important than human capital. It is concluded that there is reduction in the difference between companies’ market and book value by increasing investment in human capital and measurament of intellectual capital.

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