رانندگان ارزش های غیر مالی: مورد بانک های لتونی

Non-financial performance is considered to be as much important, as financial results. The significance of non-financial measures will grow, considering the new requirements of the European Parliament regarding the corporate reporting. The goal of the current paper was to identify the most important non-financial bank value drivers, and to investigate the relationship between bank value and non-financial value factors. Research period covered 2012-2015. To achieve the research goal, the authors used expert survey method and statistical data processing, in particular, correlation analysis and multiple regression analysis. The most important value drivers from the viewpoint of banking experts arecompetence and operating efficiency of bank employees, and effective remuneration and motivation system. Correlation analysis yielded a statistically significant correlation between bank value and all analyzed non-financial bank value indices.