The invisible capital

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Tezin Türü: Doktora

Tezin Yürütüldüğü Kurum: Orta Doğu Teknik Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, Türkiye

Tezin Onay Tarihi: 2017

Öğrenci: BERKANT YILMAZER

Danışman: ADİL ORAN

Özet:

This thesis analyzes the human capital and aims develop techniques to recognize human capital under Statement of Financial Position. National Basketball Association (NBA) players were used as a sample group because professional athletics are human intensive and players are the most valuable assets for their teams. The study includes the NBA team rosters for seasons between 2005-06 and 2013-14. A final list of 2,059 contracts for 774 players were grouped under three headings as “Option”, “Minimum Salary” and “Cap Space” contracts in order to analyze the effect of field statistics on contract values. The results indicate that field statistics have an impact on contract values and the contract values determined by the market could be used to capitalize human capital.