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Presenting the relational capital model of banks using exploratory analysis and explaining it by the sampling algorithm of important points
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Atabak Baibordi1   , Saeed Jabbarzadeh2 , Jamal Bahri Sales3 , Akbar Zavari Rezayi4 |
1- Instructor, Ph.D. Student of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
2- Associate Professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran , Saeid.Jabbarzadeh@iau.ac.ir
3- Associate Professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
4- Assistant Professor of Accounting, Urmia University, Iran |
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Abstract: (682 Views) |
In traditional accounting systems, intangible assets are not recorded in financial statements, but they play a significant role in determining the market value of organizations. Relational capital is one of the intangible assets, which is defined as the role of the customer in the current and future income of the organization, and expresses the need for a new economic environment and change from a product-based economy to a customer-based economy. Therefore, it is important to identify the factors affecting Relational capital. According to its purpose, the current research is applied and based on the method, it is descriptive-causal. In this research, a 20-question questionnaire was prepared and adjusted to measure Relational capital, and exploratory factor analysis using SPSS software was used to find out the underlying dimensions of the research questionnaire. The research period was 2010 to 2022. Then, after discovering the dimensions of Relational capital, a confirmatory factor analysis was performed using Lisrel software, and finally, using R software and the sampling method of important points, the effect of Relational capital on banks' financial performance was investigated. The results of the factor analysis showed that interest on payment facilities and deposit interest are suitable indicators for the Relational capital factor. In the following, in order to explain the obtained model, the sampling algorithm of important points, which is one of the Bayesian algorithms, has been used. The results of the estimation of important points algorithm showed that the obtained model has considerable explanatory power.
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Article number: 4 |
| Keywords: Relational capital, exploratory analysis, important point sampling algorithm |
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Full-Text [PDF 992 kb]
(197 Downloads)
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Article type: Research |
Subject:
Special
Received: 2023/10/4 | Accepted: 2024/03/13 | Published: 2024/07/31
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