Testing The Association Between Production And Financial Performance Evidence From A Not-For-Profit, Cooperative Setting
Worthington, Andrew C. (1998) Testing The Association Between Production And Financial Performance Evidence From A Not-For-Profit, Cooperative Setting. Annals of Public and Cooperative Economics, 69(1), pp. 67-84.
![[img]](http://eprints.qut.edu.au/style/images/fileicons/application_pdf.png)
Abstract
A sample of sixty-three Australian credit unions is used to compare the financial performance measures provided by accounting-based financial ratios, and production performance as measured by efficiency indices. Whilst the evidence found supports the posited association between financial ratios and efficiency indices, the usefulness of such information is contingent upon which set of a priori behavioural assumptions have been used. More particularly, the results question the applicability of a traditional profit-based, physical production approach to a not-for-profit, cooperative setting.
Citations:
Citation countsare sourced monthly from Scopus and Web of Science citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science generally from 1980 onwards.
Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads:
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
| ID Code: | 2708 |
|---|---|
| Item Type: | Journal Article |
| Keywords: | Credit unions, financial ratios, financial statements, data envelopment analysis, technical and scale efficiency |
| DOI: | 10.1111/1467-8292.00073 |
| ISSN: | 1370-4788 |
| Subjects: | Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Financial Economics (140207) Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > ECONOMETRICS (140300) > Econometrics not elsewhere classified (140399) Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BANKING FINANCE AND INVESTMENT (150200) > Financial Institutions (incl. Banking) (150203) |
| Divisions: | Current > QUT Faculties and Divisions > QUT Business School |
| Copyright Owner: | Copyright 1998 Blackwell Publishing |
| Copyright Statement: | The definitive version is available at www.blackwell-synergy.com |
| Deposited On: | 25 Nov 2005 |
| Last Modified: | 05 Jan 2011 23:26 |
Export: EndNote | Dublin Core | BibTeX
Repository Staff Only: item control page