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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.

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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.

Impact and interest:

9 citations in Scopus
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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

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