Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors

The aim of this study is to investigate the relevance between accounting conservatism and intellectual capital in context contribution capital. Four different measurement methods [the asymmetric timeliness earnings, market-to-book ratio, asymmetry accruals cash flows negative accruals] were employed measure both In study, research data based on listed companies manufacturing industry financial institutions Borsa Istanbul (BIST) 100 Index Turkey. method was panel analysis which effect examined predetermined for 2006-2017 period. As a result findings, it determined that care about capital, although there difference according methods, has an observed positively more prominent negatively, have conservative policies.