以金融服务业为例,基于风险的公司关键绩效指标选择方法

IF 3.4 Q2 COMPUTER SCIENCE, INTERDISCIPLINARY APPLICATIONS
Olegs Cernisevs, Yelena Popova, Dmitrijs Cernisevs
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引用次数: 0

摘要

风险管理对金融科技公司来说是一个非常重要的问题;而且,它非常具体,对任何金融机构的高层管理人员都提出了严格的要求。本研究旨在厘清影响金融机构财务及资本充足率的风险因素。作者综合考虑了不同类型的风险,而其他学者通常是孤立地分析风险;然而,作者认为有必要考虑它们的相互影响。在Smart PLS-4软件中使用PLS-SEM方法评估风险。根据各项指标,得到的模型质量非常高。考虑了五个与金融相关的假设和五个与资本充足率相关的假设。确认了“反洗钱”、网络和治理风险对资本充足率的影响;治理风险和操作风险对财务的影响也得到了证实。其他风险对金融和资本充足率没有影响。有趣的是,与员工相关的风险对财务和资本充足率没有影响。本研究的结果可以很容易地被任何金融机构用于风险分析。此外,这项研究可以为研究金融科技活动的学者和在这一领域工作的从业者提供更好的合作。作者提出了一种提高金融科技公司关键绩效指标(kpi)的新方法,建议利用来自公司特定风险的指标,从而引入了一种基于与金融科技商业模式相关的固有风险选择kpi的创新方法。该模型将kpi与公司独特的风险状况相结合,为金融科技行业的绩效衡量提供了新的视角。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Risk-Based Approach for Selecting Company Key Performance Indicator in an Example of Financial Services
Risk management is a highly important issue for Fintech companies; moreover, it is very specific and puts forward the serious requirements toward the top management of any financial institution. This study was devoted to specifying the risk factors affecting the finance and capital adequacy of financial institutions. The authors considered the different types of risks in combination, whereas other scholars usually analyze risks in isolation; however, the authors believe that it is necessary to consider their mutual impact. The risks were estimated using the PLS-SEM method in Smart PLS-4 software. The quality of the obtained model is very high according to all indicators. Five hypotheses related to finance and five hypotheses related to capital adequacy were considered. The impact of AML, cyber, and governance risks on capital adequacy was confirmed; the effect of governance and operational risks on finance was also confirmed. Other risks have no impact on finance and capital adequacy. It is interesting that risks associated with staff have no impact on finance and capital adequacy. The findings of this study can be easily applied by any financial institution for risk analysis. Moreover, this study can serve toward a better collaboration of scholars investigating the Fintech activities and practitioners working in this sphere. The authors present a novel approach for enhancing key performance indicators (KPIs) for Fintech companies, proposing utilizing metrics that are derived from the company’s specific risks, thereby introducing an innovative method for selecting KPIs based on the inherent risks associated with the Fintech’s business model. This model aligns the KPIs with the unique risk profile of the company, fostering a fresh perspective on performance measurement within the Fintech industry.
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来源期刊
Informatics
Informatics Social Sciences-Communication
CiteScore
6.60
自引率
6.50%
发文量
88
审稿时长
6 weeks
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