The study looked at how intellectual capital affects the performance of IT companies on the Borsa Istanbul stock exchange from 2004 to 2015. They used a method called Value Added Intellectual Coefficient (VAIC) to measure how efficiently companies were using their intellectual capital. The results showed that human capital was the most important factor in creating value for these companies, both before and after the 2008 financial crisis. Structural capital didn't have a big impact on value creation, and capital employed only became important after the crisis.