Analysis of Research & Development Expenditures with Incomes and Expenses in Information Technology Sector of Borsa Istanbul


Information Technology (IT) sector consist of many areas from computers, mobile phones, tablets to wearable technologies. Nowadays, computers and phones, and  all advanced products have greatly facilitated human lifes. And they have provided everyone to access information from anywhere. Especially the development of the telephones in the last few years has brought a different dimension to the information technologies. Therefore, the IT sector is rapidly growing and developing over the years. As a result, IT sector has a very important place in human life day by day. In this study, it will be discussed IT sector operating in Borsa Istanbul. They are traded 15 IT companies in Borsa Istanbul. It is examined structure of incomes and expenditures of IT firms in income statement. In addition, research & development (R&D) expenditures are analysed and they compared with other account items of income statements. The purpose of this study in Turkey is to provide information about the IT sector and financial structure. In addition, R & D expenditures of IT companies operating in Borsa Istanbul is revealed by analyzing the income statement data.

Keywords: Research & Development Expenditures, IT sector in Turkey, Financial Statement

[1] Türkiye’de Ar-Ge Düzenlemeleri ve Uygulamalar