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Does Intellectual Capital Affect Financial Performance and Non-Performing Loans? Evidence From the Banking Sector in Turkey

MakaleAçık Erişim

Özet

The purpose of this study is to empirically examine the impact of intellectual capital (VAIC) capacity of 21 Turkish banks on financial performance (ROA) and non-performing loans (NPL) from 2004 to 2020. Panel data technique was used for analysis. The study results suggest that banks’ intellectual capital is vital for their profitability, credit risk and competitive advantage. As far as known, this is one of the first empirical researches in Turkey that examines the impact of IC and its components on financial performance and non-performing loans of the Turkish banking sector in the long term.

Anahtar Kelimeler

İşletmeİktisatİşletme Finans
RDL Kalıcı Bağlantı (PID)
https://rdlopen.rawdatalibrary.net/r/gumushane/20243Resmi atıflarda kullanılan kalıcı adres
Tam Kayıt
AlanDeğerDil
dc.contributor.authorAyaydin, Hasan
dc.contributor.authorBarut, Abdulkadir
dc.contributor.authorPilatin, Abdulmuttalip
dc.date.accessioned2026-10-22T10:53:03.237661036Z
dc.date.available2026-10-22T10:53:03.237661036Z
dc.date.issued2023
dc.description.abstractThe purpose of this study is to empirically examine the impact of intellectual capital (VAIC) capacity of 21 Turkish banks on financial performance (ROA) and non-performing loans (NPL) from 2004 to 2020. Panel data technique was used for analysis. The study results suggest that banks’ intellectual capital is vital for their profitability, credit risk and competitive advantage. As far as known, this is one of the first empirical researches in Turkey that examines the impact of IC and its components on financial performance and non-performing loans of the Turkish banking sector in the long term.
dc.identifier.doi10.46520/bddkdergisi.1348086
dc.identifier.eissn1307-945X
dc.identifier.endpage64
dc.identifier.issue1
dc.identifier.startpage39
dc.identifier.urihttps://rdlopen.rawdatalibrary.net/r/gumushane/20243
dc.identifier.volume17
dc.language.isoen
dc.relation.ispartofBDDK Bankacılık ve Finansal Piyasalar Dergisi
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectİşletme
dc.subjectİktisat
dc.subjectİşletme Finans
dc.titleDoes Intellectual Capital Affect Financial Performance and Non-Performing Loans? Evidence From the Banking Sector in Turkey
dc.typeArticle
dspace.entity.typePublication
rdl.citation.openalex10
rdl.citation.trdizin4
rdl.oa.statusgold
rdl.oa.urlhttps://dergipark.org.tr/en/download/article-file/3356039
rdl.source.indexTRDIZIN