Intellectual capital and an application of shares traded in banks in ISE

Because of the rapid development, information and communication technologies today, knowledge becomes an important concept for businesses. The growing importance of intangible assets that make up information into the value. In the business commercial value of intellectual capital on the most important factor, that provides a competitive advantage.Intellectual capital for the business consists of employees, customer relations and organizational processes. Business, to respond quickly to environmental changes, sensitive to market signals, to act more flexibly and to shape their future and manage their intellectual capital measurements are required. For businesses, the right to express a sense of intellectual capital should be defined, managed correctly and accurately measured.In this study, 14 banks traded on the Istanbul Stock Exchange between 2002-2010, of the Value Added Intellectual Coefficient Method (VAIC) and Market Value / Book Value to determine. The basic question of this research is traded on the Istanbul Stock Exchange with benches VAIC PD / DD to investigate whether a significant relationship between. . According to R2-values that obtained from the study 2002-2010 MV/ BV and VAIC components, VACA, VAHU, STVA had no significant relationship between.