Measuring the Effectiveness of Banking Risk Balanced Scorecard in Enhancing Bank Value

摘要

The purpose of this paper is to contribute to the body of knowledge in the area of risk balanced scorecard, particularly in the banking sector which faces variety complex types of risk. The authors develop a conceptual framework for measuring the effectiveness of Banking Risk Balanced Scorecard (BRBS) across and beyond Basel requirementsin addition to its essential role to maximize both of stakeholders’ value and competitive advantage. Stakeholders include shareholder value (investors) and intellectual capital (customers, employees and regulators). Competitive advantage can be measured by the market share, as a proxy of it. The authors adopt quantitative approach for this purpose.