Abstract

The main purpose of the research is to examine the impact of Balanced Scorecard (BSC) four perspectives (financial, business process, customer, learning and growth) on firm value. Secondary data was collected from the annual reports of industrial corporations listed in the Palestine Stock Exchange (PSE) from the year 2015 to 2018. The behavior of variables were defined using descriptive statistics. Using Multiple Square Regression analysis, the hypotheses were examined. The result of study showed that financial and customer aspects have positive insignificant impact on firm value, aspect of business process has negative insignificant impact on firm value, and aspect of learning and growth has positive significant impact on firm value. The study found that firms with low business processes perform significantly better and are valued higher. Overall, this study concluded that the aspects of the Balanced Scorecard (financial, customers and business process) do not have a significant impact on the value of the firm while the learning and growth aspect has significant effect on the value of the firm.

Keywords

Balanced scorecard Financial Business process Customer Learning and growth Perspectives Firm value 

Title

European, Asian, Middle Eastern, North African Conference on Management & Information Systems EAMMIS 2021: Artificial Intelligence Systems and the Internet of Things in the Digital Era

Publisher

Springer

Publisher Country

Switzerland

Indexing

Scopus

Impact Factor

None

Publication Type

Online only

Volume

--

Year

2021

Pages

415-419