An examination of intellectual capital for information technology firms in Turkey

The aim of this thesis is to study the coefficient of intellectual capital of the information technology and telecommunication firms listed on Borsa Istanbul between 2002 and 2021 and to explore how this coefficient has evolved during the Covid-19 period. The coefficient of intellectual capital is calculated for these firms using the market-to-book ratio (MV /BV) and Tobin's Q ratio. The results show that the coefficient of intellectual capital for these companies is generally low before the pandemic, while this coefficient continues to decrease during the pandemic. It can also be observed that the value of intellectual capital is quite heterogeneous for the firms considered in this study. This thesis is expected to contribute to the related literature in determining the intellectual capital of information technology and telecommunications firms. It is also expected to contribute to the literature on the impact of the pandemic period on the intellectual capital of these firms.