摘要：AbstractPurpose of the study is to measure the intellectual capital through annual activity reports of banks that operate in Turkey and to determine whether the criteria of human capital, structural capital, and customer capital, which are the components of intellectual capital, are disclosed at different levels according to bank types or not. Method of the study is the content analysis. The sample group of the study is comprised of 3 banks that operate in 3 different sectors (public, private, participation bank). Measurements were conducted by ranking the criteria of intellectual capital components in activity reports of banks between 2007 and 2011. In accordance with findings, Turkish banks primarily disclosed the customer capital, which is followed by structural capital and then human capital. Considering the sectoral differences, it was determined that respectively, bank with private capital, bank with participation capital and the public bank gave more importance to the intellectual capital.
