{"id":1635,"date":"2011-10-17T08:38:46","date_gmt":"2011-10-17T13:38:46","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=1635"},"modified":"2011-10-18T15:49:22","modified_gmt":"2011-10-18T20:49:22","slug":"bankalarin-entelektuel-sermayesi-ile-finansal-performansi-arasindaki-iliski","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/bankalarin-entelektuel-sermayesi-ile-finansal-performansi-arasindaki-iliski","title":{"rendered":"Bankalar\u0131n Entelekt\u00fcel Sermayesi ile Finansal Performans\u0131 Aras\u0131ndaki \u0130li\u015fki"},"content":{"rendered":"<table width=\"534\" border=\"1\" frame=\"hsides\" cellspacing=\"0\" cellpadding=\"7\">\n<colgroup>\n<col width=\"544\" \/><\/colgroup>\n<tbody>\n<tr>\n<td valign=\"top\" bgcolor=\"#0188a6\" width=\"544\" height=\"15\"><span style=\"color: #ffffff;\"><span style=\"font-family: Arial, serif;\"><strong>Makale Bilgileri<\/strong><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\" height=\"169\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Dergi: <\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Makalenin Ba\u015fl\u0131\u011f\u0131:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\"> Bankalar\u0131n Entelekt\u00fcel Sermayesi ile Finansal Performans\u0131 Aras\u0131ndaki \u0130li\u015fki<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Yazar(lar):<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\"> Sami Karacan, Emre Ergin<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Cilt: <\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">2<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Say\u0131: <\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">4<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Y\u0131l: <\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">2011<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Sayfa:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\"> 73-88<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>ISSN: <\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">1309-2448<\/span><\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#0188a6\" width=\"544\" height=\"16\"><span style=\"color: #ffffff;\"><span style=\"font-family: Arial, serif;\"><strong>\u00d6zet<\/strong><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\">\n<p align=\"justify\"><span style=\"font-family: Arial, serif;\">\u0130nsano\u011flunun entelekt\u00fcel becerisinin bilim ve teknoloji alanlar\u0131na yapm\u0131\u015f oldu\u011fu katk\u0131lar sonucunda bilgi ekonomisinin b\u00fcy\u00fcmesi, entelekt\u00fcel sermayenin \u00f6nemini art\u0131rm\u0131\u015ft\u0131r. Entelekt\u00fcel sermayenin i\u015fletme boyutunda geli\u015ftirilmesi, i\u015fletmelere rekabet \u00fcst\u00fcnl\u00fc\u011f\u00fc ve piyasa de\u011ferinde art\u0131\u015f sa\u011flamaktad\u0131r. Bu \u00e7al\u0131\u015fma, maddi olmayan de\u011fer y\u00f6ntemine g\u00f6re hesaplanan entelekt\u00fcel sermayenin, yat\u0131r\u0131mc\u0131lar taraf\u0131ndan i\u015fletmelerin piyasa de\u011ferine yans\u0131t\u0131l\u0131p yans\u0131t\u0131lmad\u0131\u011f\u0131n\u0131 \u0130MKB (\u0130stanbul Menkul K\u0131ymetler Borsas\u0131) banka sekt\u00f6r\u00fcnde bulunan t\u00fcm i\u015fletmeler i\u00e7in ara\u015ft\u0131rmaktad\u0131r. Bu \u00e7al\u0131\u015fmada, literat\u00fcrdeki mevcut modelde bulunan baz\u0131 k\u0131s\u0131tlamalar, yeni bir yakla\u015f\u0131mla k\u0131smen a\u015f\u0131larak yeni bir model geli\u015ftirilmi\u015ftir. Elde edilen sonu\u00e7larda, \u00f6zellikle bu \u00e7al\u0131\u015fmada ortaya konan yeni modelin, i\u015fletmelere ait entelekt\u00fcel sermaye de\u011ferlerinin piyasa de\u011ferleri ile y\u00fcksek d\u00fczeyde do\u011fru orant\u0131l\u0131 ili\u015fkili oldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bankac\u0131l\u0131k sekt\u00f6r\u00fcnde entelekt\u00fcel sermayenin ta\u015f\u0131d\u0131\u011f\u0131 \u00f6nemden dolay\u0131, piyasa de\u011ferinin art\u0131r\u0131lmas\u0131nda, i\u015fletmeler, mevcut muhasebede kay\u0131t y\u00f6ntemlerinde g\u00f6sterilemeyen entelekt\u00fcel sermayenin y\u00f6netilmesine \u00f6zen g\u00f6stermelidirler. Entelekt\u00fcel sermayenin y\u00f6netilmesi i\u00e7in, \u00f6ncelikle bu entelekt\u00fcel sermaye tutarlar\u0131 d\u00fczenli olarak hesaplan\u0131p raporlanmal\u0131 ve ilgililere sunulmal\u0131d\u0131r.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\" height=\"22\">\n<p align=\"justify\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Anahtar Kelimeler:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\"> Entelekt\u00fcel Sermaye, Maddi Olmayan De\u011fer Y\u00f6ntemi, Piyasa De\u011feri, Bankalar, \u0130MKB<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\"> J24, L25, M41, G21<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><table style=\"border: 0px solid #CCC;\" cellpadding=\"3\" width=\"100%\">\r\n  <tr>\r\n    <td width=\"35\">\r\n      <img decoding=\"async\" src=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" alt=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" width=20 height=18>\r\n    <\/td>\r\n    <td>\r\n      <b> \r\n<a href=\"https:\/\/www.berjournal.com\/tr\/?file_id=95\">Tam Metin\r\n<\/b> ( <span style=\"font-weight:bolder;\">\u2193<\/span> 3266)<\/a>    <\/td>\r\n  <\/tr>\r\n<\/table><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_1635\" class=\"pvc_stats all  \" data-element-id=\"1635\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/www.berjournal.com\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Makale Bilgileri Dergi: \u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: Bankalar\u0131n Entelekt\u00fcel Sermayesi ile Finansal Performans\u0131 Aras\u0131ndaki \u0130li\u015fki Yazar(lar): Sami Karacan, Emre Ergin Cilt: 2 Say\u0131: 4 Y\u0131l: 2011 Sayfa: 73-88 ISSN: 1309-2448 \u00d6zet \u0130nsano\u011flunun entelekt\u00fcel becerisinin bilim ve teknoloji alanlar\u0131na yapm\u0131\u015f oldu\u011fu katk\u0131lar sonucunda bilgi ekonomisinin b\u00fcy\u00fcmesi, entelekt\u00fcel sermayenin \u00f6nemini art\u0131rm\u0131\u015ft\u0131r. Entelekt\u00fcel sermayenin i\u015fletme [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_1635\" class=\"pvc_stats all  \" data-element-id=\"1635\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/www.berjournal.com\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[],"class_list":["post-1635","post","type-post","status-publish","format-standard","hentry","category-makale","category-manuscript"],"a3_pvc":{"activated":true,"total_views":68,"today_views":0},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/1635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=1635"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/1635\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=1635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=1635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=1635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}