Özet:

The purpose of the study is to investigate the impact between the intellectual capital that companies own and the company’s values. In the framework of the study, the financial table values of five companies that continue to operate in the tourism index in Borsa Istanbul between 2014 and 2018 were calculated. In the calculations made, market value/book value, Tobin Q ratio, calculated non-material value and economic added value methods were included and the methods were compared with each other. The study is important because it deals with four different methods for the same sector. As a result of the study, UTPYA and TEKTU companies did not demonstrate intellectual capital existence unlike the entire sector. For other companies, market values are higher than registered values, but their capital does not provide added value for the company. Therefore, all companies within the industry should work more awarenessfully on intellectual capital assets. It can also be said that there are significant differences in intellectual capital existence between companies within the sector.