پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شمارهها | 687 |
| تعداد مقالات | 9,985 |
| تعداد مشاهده مقاله | 70,957,060 |
| تعداد دریافت فایل اصل مقاله | 62,422,381 |
Presenting a model of non-financial criteria affecting the financial performance of the banking industry using a structural equation modeling approach | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 23 بهمن 1404 اصل مقاله (955.49 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.34592.5173 | ||
| نویسندگان | ||
| Mahdie Taboli* 1؛ Iraj Noravesh2 | ||
| 1Department of Accounting at Aras International Campus, University of Tehran | ||
| 2Aras International Campus, University of Tehran | ||
| تاریخ دریافت: 07 تیر 1403، تاریخ پذیرش: 11 شهریور 1403 | ||
| چکیده | ||
| The present study investigated and analyzed the non-financial criteria affecting financial performance in the banking industry. The present study is applied, survey, descriptive, and correlational type. The study's statistical population included experts and internal managers at different levels of supervision of banks listed on the Tehran Stock Exchange. The sample size was estimated at 384 people based on Cochran's formula. The Lee et al. standard financial performance evaluation questionnaire \cite{1} was used. To measure the non-financial criteria, the researcher-made questionnaire was used. It included 54 indicators in 6 dimensions of "individual, organizational, structural, developmental, process, and environmental factors". The content validity ratio index of Lawshe \cite{2} according to the opinion of 30 experts was greater than 0.33 for all 54 items. In the second stage, Waltz and Basel's content validity index was implemented and it was obtained higher than 0.79. The Cronbach's alpha coefficient of the questionnaires was higher than 0.70, indicating the internal consistency of the items and confirming their reliability. Data were analyzed using structural equation modelling in AMOS 26 software. Individual, organizational, and process factors did not significantly affect the financial performance of the bank. Structural factors with a standard coefficient of 0.28, developmental factors with a standard coefficient of 0.25, and environmental factors with a standard coefficient of 0.24 at the 99\% confidence positively and significantly affected the financial performance of the bank. Using the proposed model of non-financial criteria effective in determining the financial performance of the bank can result in adopting an appropriate approach in the field of financial management of the bank to improve the analysis of the financial performance of the bank. | ||
| کلیدواژهها | ||
| non-financial criteria؛ financial performance؛ banking industry؛ structural equation modeling | ||
| مراجع | ||
|
[1] P.C. Andreou, D. Ehrlich, and C. Louca, Managerial ability and firm performance: Evidence from the global financial crisis, Eur. Financ. Manag. Assoc. Ann. Conf., 2013. [2] M. Ansari, H. Rahmani Yushanloui, M. Daniali Deh Houz, and A. Mardani, Investigating the impact of financial and non- financial performance evaluation criteria on job satisfaction from the perspective of employees of companies admitted to the stock exchange, Account. Audit. Rev. 18 (2011), no. 63, 1- 20. [3] R.D. Banker, G. Potter, and D. Srinivasan, An empirical investigation of an incentive plan that includes nonfinancial performance measures, Account. Rev. 75 (2000), no. 1, 65- 92. [4] K. Barhkoard, A. Nazemi, and N.R. Namazi, Investigating the effective factors on the effectiveness of internal audit and evaluating the role of internal audit in risk management and internal controls of the Bank of Agriculture, Profess. Audit Res. 1 (2022), no. 2, 8-35. [5] K.M. Bartol, Turnover among DP personnel: a casual analysis, Commun. ACM, 26 (1983), no. 10, 807- 811. [6] H.M. Bazzazadeh, Managers' decision- making based on non- financial performance measurement criteria in conditions of environmental uncertainty, Manag. Res. Iran 18 (2013), no. 4. [7] N. Bontis, W.C.C. Keow, and S. Richardson, Intellectual capital and business performance in Malaysian industries, J. Intell. Capital 1 (2000), no. 1, 85- 100. [8] C.E. Bozdag, C. Kahraman, and D. Ruan, Fuzzy group decision making for selection among computer integrated manufacturing systems, Comput. Ind. 51 (2003), no. 1, 13- 29. [9] P.J. Coram, G.S. Monroe, and D.R. Woodliff, The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation, Audit.: J. Practice Theory 28 (2009), no. 1, 137- 151. [10] Z. Hoque and W. James, Linking balanced scorecard measures to size and market factors: impact on organizational performance, J. Manag. Account. Res. 12 (2000), no. 1, 1-17. [11] K. Hyrkäs, K. Appelqvist- Schmidlechner, and L. Oksa, Validating an instrument for clinical supervision using an expert panel, Int. J. Nurs. Stud. 40 (2003), no. 6, 619- 625. [12] C.D. Itner and D.F. Larcker, Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction, J. Account. Res. 36 (1998), 1- 35. [13] A.M. Jobanputra and R.N. Aurora, Health- related quality of life in obstructive sleep apnea, Encyclopedia of sleep and circadian rhythms: Volume 1- 6, Second Edition, Elsevier, 2023, pp. 317- 323. [14] M.C. Jensen, Agency costs of free cash flow, corporate finance and takeovers, Amer. Econ. Rev. 76 (1986), 323- 339. [15] R.S. Kaplan, Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review, 1996. [16] C. Lawshe, A quantitative approach to content validity, Person. Psycho. 28 (1975), 563- 575. [17] J.- H. Kim and Y.J. Hyun, A model to investigate the influence of marketing- mix efforts and corporate image on brand equity in the IT software sector, Ind. Market. Manag. 40 (2011), no. 3, 424- 438. [18] R.T. Lee and B.E. Ashforth, A meta- analytic examination of the correlates of the three dimensions of job burnout, J. Appl. Psycho. 81 (1996), no. 2, 123. [19] C. Lee and C. Lin, Globalization political institutions, financial liberalization, and performance of the insurance industry, North Amer. J. Econ. Finance 36 (2016), 244- 266. [20] R.L. Lynch and K.F. Cross, Measure up! Yardsticks for Continuous Improvement, Blackwell Publishers, London U.K., 1991. [21] E. Nobahar, M. Dehghan Nayeri and A. Azar, Sustainability of Iranian banks: Role of financial and non- financial determinants, J. Money Econ. 14 (2019), no. 4, 495- 524. [22] A. Papalexandris, G. Ioannou, and G.P. Prastacos, Implementing the balanced scorecard in Greece: a software firm's experience, Long Range Plann. 37 (2004), no. 4, 351- 366. [23] A.A. Rumani, T.P. Hidayat, and Y. Simar, Analysis of influence organizational culture toward intellectual capital, Int. J. Knowledge Eng. 1 (2015), 204- 208. [24] M.A. Salem, A.F. Al- Ghonemiy, and A.B. Zaki, *Photocatalytic degradation of Allura red and Quinoline yellow with Polyaniline/TiO2 nanocomposite*, Appl. Catal. B: Envir. 91 (2009), no. 1- 2, 59- 66. [25] R. Simons, Levers of Control: How Managers use Innovative Control Systems to Drive Strategic Renewal, Harvard Business Press, 1994. [26] F.H. Verbeeten and A.N. Boons, Strategic priorities, performance measures and performance: an empirical analysis in Dutch firms, Eur. Manag. J. 27 (2009), no. 2, 113- 128. [27] C.F. Waltz and B.R. Bausell, Nursing Research: Design Statistics and Computer Analysis, Davis Fa, 1981. | ||
|
آمار تعداد مشاهده مقاله: 24 تعداد دریافت فایل اصل مقاله: 16 |
||