ENTELEKTÜEL SERMAYE VE PERFORMANS ARASINDAK? ?L??K?: TÜRK BANKACILIK SEKTÖRÜ ÜZER?NE B?R ÇALI?MA

In this paper, considering the increasing importance of intellectual capital (IC), we focus on effects not only IC but also its three components Turkish banks’ financial performance by using VAIC (Value Added Intellectual Coefficient) model. We use a sample 20 banks operating in Turkey over period 2013/Q4 - 2019/Q3. measure two widely accepted accounting ratios; namely, ROA and ROE. The results show that VAIC, human efficiency (HCE) employed (CEE) are positively correlated with performance. particular, indicate significance overall capital, physical to both increase sustain profitability.