标题：Entelektüel Sermaye Üzerinde Kalite Yönetim Sistemi Uygulamasının Finansal Etkisi: Borsa İstanbul İnşaat ve Bayındırlık İşleri Sektöründeki Şirketler Üzerinde Analiz Çalışması (Financial Effect of Quality Management System on Intellectual Capital: An Analysis Application on Firms that Quoted to Construction And Public Works Sector in Istanbul Stock Exchange)
期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2015
卷号：1
期号：4
页码：147-184
语种：
出版社：Ahmet GÖKGÖZ
摘要：Abstract Today in the finance literature, structural capital is one of the three elements of intellectual capital and the Quality Management System is defined in the structural capital. In this study the impact levels of Quality Management System on the intellectual capital of the companies are analyzed. In this context, 10 companies which are quoted as date 09.14.2014 in the Istanbul Stock Exchange “construction & public works” sector are analyzed. As a result, the inference that investors of the companies are sensitive to practice of Quality Management System may be concluded.
