Verification of IT value model using dynamic partial adjustment valuation: Case study on banking company

摘要

The last rapid technology development was increased in several years. The relationship about IT value and firm performance have influenced business performance, especially in the banking company. Resource-Based View Theory is approach model to analyze some variables in IT value and firm performance. In fact, dynamic PAV applies to the model verification. Dynamic Partial Adjustment Valuation (PAV) with auto-correction is used to adjust the speed of adjustment (SOA) and compare with the average performance ratio (APR) between the two-factor (without IT) after correction and the three-factor (with IT) in models. The statistical result shows that the average performance ratio for the three-factor model is higher than the two-factor model.