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

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  • Cevdet Kızıl

    (Yalova University)

  • M. Lütfi Arslan

    (İstanbul Medeniyet University)

  • Sadi Evren Seker

    (İstanbul Medeniyet University)

Abstract

This research investigates the relationship between intellectual capital and web trends of the index bist-303 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 (vaic) meth­ods are utilized to measure intellectual capital. Also, enterprise web sites, firm annual reports, company financial statements and public disclosure platform4 are taken advantage for ac­counting and measurement of intellectual capital.

Suggested Citation

  • Cevdet Kızıl & M. Lütfi Arslan & Sadi Evren Seker, 2014. "An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of Bist 30 Firms in Turkey," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 29(101), pages 53-81, April.
    • Handle: RePEc:acc:malfin:v:29:y:2014:i:101:p:53-81
    DOI: https://doi.org/10.33203/mfy.519246
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    References listed on IDEAS

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    1. Cormier, Denis & Ledoux, Marie-Josée & Magnan, Michel, 2009. "The use of Web sites as a disclosure platform for corporate performance," International Journal of Accounting Information Systems, Elsevier, vol. 10(1), pages 1-24.
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