THE IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE AND FIRM VALUE IN ISLAMIC COUNTRIES
dc.contributor.author | Erdoğan, Seda | |
dc.contributor.author | Nuhoglu, Nur Irem | |
dc.contributor.author | Parlak, Deniz | |
dc.date.accessioned | 2023-10-19T14:55:53Z | |
dc.date.available | 2023-10-19T14:55:53Z | |
dc.date.issued | 2021 | |
dc.department-temp | Kadir Has Üniversitesi, Uluslararası Ticaret ve Finans Bölümü, Kayseri, Türkiye -- Boğaziçi Üniversitesi, İşletme Bölümü, İstanbul, Türkiye -- Doğuş Üniversitesi, İşletme Bölümü, İstanbul, Türkiye | en_US |
dc.description.abstract | This study analyzes the effect of intellectual capital (IC) efficiency on firm value and financial performance indicators for companies in Islamic countries. Sample consists of 1,681 firms from eleven Islamic countries, covering eight years between 2010 and 2017. We use value-added intellectual capital (VAIC) methodology and run OLS regressions with panel data. Findings reveal that IC positively affects firm profitability and liquidity, and negatively affects leverage. Furthermore, both IC and the components of IC positively affect firm value. Lastly, Shariah-compliance has a positive impact on firm value, profitability and liquidity and a negative impact on leverage. This is the first study to analyze the effect of IC efficiency on firm value and on financial performance aspects for a very broad sample covering 11 Islamic countries at the same time. Last, this is the first study to investigate the effect of Shariah-compliance on value and financial performance attributes of firms in Islamic countries. | en_US |
dc.identifier.citation | 0 | |
dc.identifier.doi | 10.31460/mbdd.830178 | |
dc.identifier.endpage | 555 | en_US |
dc.identifier.issn | 1302-258X | |
dc.identifier.issn | 2564-7164 | |
dc.identifier.issue | 3 | en_US |
dc.identifier.scopusquality | N/A | |
dc.identifier.startpage | 532 | en_US |
dc.identifier.trdizinid | 1131256 | en_US] |
dc.identifier.trdizinid | 1131256 | en_US]. |
dc.identifier.uri | https://doi.org/10.31460/mbdd.830178 | |
dc.identifier.uri | https://search.trdizin.gov.tr/yayin/detay/1131256 | |
dc.identifier.uri | https://hdl.handle.net/20.500.12469/4607 | |
dc.identifier.volume | 23 | en_US |
dc.identifier.wosquality | N/A | |
dc.language.iso | en | en_US |
dc.relation.ispartof | Muhasebe Bilim Dünyası Dergisi | en_US |
dc.relation.publicationcategory | Makale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı | en_US |
dc.rights | info:eu-repo/semantics/openAccess | en_US |
dc.title | THE IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE AND FIRM VALUE IN ISLAMIC COUNTRIES | en_US |
dc.type | Article | en_US |
dspace.entity.type | Publication | |
relation.isAuthorOfPublication | 59278f36-dd53-4500-b1a3-128f80d2838b | |
relation.isAuthorOfPublication.latestForDiscovery | 59278f36-dd53-4500-b1a3-128f80d2838b |
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