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Turkiye’de Maddi Olmayan Varlik Yatirimlarinin Isletmelerin Finansal Performansi Uzerine Etkisi

Author

Listed:
  • Derya FINDIK

    (Yildirim Beyazit Ubiversitesi)

  • Murat OCAK

    (Trakya Universitesi)

Abstract

Bu calismanin amaci maddi olmayan varliklarin isletmelerin finansal performansi uzerindeki etkisini belirlemektir. Borsa Istanbul (BIST) Ulusal Tum Endeksi’nde (XUTUM) yer alan isletmelere ait maddi olmayan varliklarin gelisimi 2005-2013 yillari esas alinarak ele alinmis ve maddi olmayan varliklar; yenilikci varlik, bilgisayarla islenmis enformasyon ve ekonomik yetkinlik olmak uzere siniflandirilmistir. Yenilikci varlik kalemi patent ve lisans gibi firmanin teknolojik yenilik faaliyetlerini icermekte iken, bilgisayarla islenmis enformasyon veri tabanlari ve yazilim gibi varliklara isaret etmektedir. Ekonomik yetkinlik ise farkli olarak isletmenin orgutsel faaliyetlerini on plana cikarmakta ve avans, marka ve musteri listeleri gibi kalemlere yer vermektedir. Bu siniflandirmalarin isletmelerin finansal performansi uzerindeki etkisi sabit etkiler yontemi kullanilarak incelenmistir. Calismanin sonuclarina gore maddi olmayan varlik kalemleri isletmelerin aktif karliligini (ROA) artirmada etkilidir. Maddi olmayan varlik kalemlerinden hangisinin karliligini artirici yonde etkili oldugu incelendiginde ise buyuk oranda kullanim haklari ve lisanslar kalemlerinden olusan yenilikci varlik ayrimi dikkat cekmektedir.

Suggested Citation

  • Derya FINDIK & Murat OCAK, 2016. "Turkiye’de Maddi Olmayan Varlik Yatirimlarinin Isletmelerin Finansal Performansi Uzerine Etkisi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 16(3), pages 397-414.
    • Handle: RePEc:ege:journl:v:16:y:2016:i:3:p:397-414
    DOI: 10.21121/eab.2016319962
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