The purpose of this study is to develop and empirically test a model examining the relationship between customer perceptions (product attributes, benefits, customer satisfaction, trust, commitment and customer behavioral loyalty) and financial performance of a merchant bank. Design/methodology/approach – Based on the SEM tool of Linear Structure Relation (LISREL), this study develops and empirically tests a model examining the relationships between customer perspectives (product attributes, benefits, customer satisfaction, trust, commitment and customer behavioral loyalty) and the financial perspective (financial performance). A cross-department study in the financial services industry was conducted based on three consumer samples (department of Loans, Deposits, and Credit Cards) drawn from XYZ bank, one of the most famous banks providing merchant banking services in Taiwan. Findings – SEM results indicate that: customer perceptions positively affect financial performance; and customers purchase financial services with dissimilar benefits, all of which come with corresponding attributes, and hence result in different levels of customer satisfaction and behavioral sequence, which is important in reinforcing customers' trust, commitment, repurchase intentions and corporate financial performance. In practical terms the findings suggest that financial service managers could consider treating consumers as partners in their provision of existing services or their quest to develop successful new services. Reciprocal behaviour will foster a positive atmosphere, remove barriers arising from risk, and enable relationships to progress, ultimately improving financial performance. The research proposes an empirical model of the customer perceptions in the consumption of financial services that has a positive impact on the financial performance of the company. The findings are based on data from one company across three product departments.
