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.
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.
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