Abstract

The aim of the present study was to examine the relationship between the performance indicators of large-scale enterprises and intellectual capital components. Within the scope of the study, the data of the selected large-scale enterprises operating in the chemical industry in Turkey from 2009 and 2016 were analyzed. Ante Pulic's value-added intellectual coefficient method was used to calculate the intellectual capital of these enterprises. The research question of the study is to analyze the presence of statistical relationship between the performance indicators of the companies operating in the chemical industry (economic value-added, efficiency, profitability, growth, and asset turnover) and intellectual capital components. Correlation and regression analysis were used to examine the relationships between variables. As the result of the analysis, significant and positive relationships were found between economic value-added, asset profitability and efficiency parameters and intellectual capital coefficient. One of the outstanding results in the analysis is that the enterprises with high potential to create economic value-added have similarly high market values It has been observed that intellectual capital components and chemical industry enterprises have an effect on the performance indicators. No significant relationship was found between growth and asset turnover indicators, and intellectual capital components.

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