Presenting a model to investigate the impact of intangible capitals management on credit scoring of companies considering the role of risk management framework, communication and performance (Partial least squares structural equation modeling (PLS-SEM) approach)
الموضوعات :Pardis Fooladi 1 , Mohsen Amini Khozani 2 , Zohreh Hajiha 3 , Shadi Shahverdiani 4
1 - PhD student, Department of financial Management, Shahr Ghods Branch, Islamic Azad University, Tehran, Iran.
2 - Assistant Professor, Department of financial Management, Shahr Ghods Branch, Islamic Azad University, Tehran, Iran.
3 - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
4 - Assistant Professor, Department of financial Management, Shahr Ghods Branch, Islamic Azad University, Tehran, Iran.
الکلمات المفتاحية: intangible capital, credit scoring, performance, risk management framework and political communication.,
ملخص المقالة :
In today’s global business vision, the concept of “Intangible Capitals” has become a central tool to strengthen the value and credibility of firms. Intangible Capitals include non-physical assets like intellectual capital, intellectual property, brand reputation, and employee skills which are crucial for economic growth and firm performance. The purpose of this research is to comprehensively evaluate the impact of intangible capitals on various dimensions of credit profile, including qualitative indicators, quantitative indicators, intelligence indicators and investment indicators, considering the mediating role of the company's performance and the moderating role of the risk management framework and political connections. This paper uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, which allows detailed analysis of the complex relationships between the involved variables. Data has been collected through surveys, enabling a quantitative evaluation of the impacts and interdependencies. The results indicate that Intangible Capitals have a positive and significant impact on credit profile's dimensions.
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