RANKING DAS COOPERATIVAS AGROPECUÁRIAS: UM ESTUDO DOS INDICADORES DE DESEMPENHO E A RELAÇÃO COM ATRIBUTOS DE GOVERNANÇA CORPORATIVA

Cristian Bau Dal Magro, Marcello Christiano Gorla, Adriana Kroenke and Nelson Hein

Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, 2015, vol. 17, issue 2

Abstract: Financial-economic performance indicators can be used for drafting games against the applicable nature of game theory. Some corporate governance attributes can influence organization performance. In this sense, the result of the ranking generated based on the indicators can be used to correlate with a few governance attributes. Facing this perspective, the objective of this study consists of establishing a ranking of the agricultural cooperatives based on financial-economic indicators and the relation with corporate governance attributes. The used methodology is characterized as descriptive and document analysis with a quantitative approach. The sample is comprised of 25 agricultural cooperatives. The data collection was conducted by means of management reports and financial statements released in 2013. The results indicated the list of cooperatives that presented better positions based on the financial-economic performance indicators. We concluded that the separation of ownership and control is related to more satisfactory financial-economic performance and that there is no relation between the size of the administration board and the number of cooperative members with the ranking of the financial-economic performance indicators.

Keywords: Institutional and Behavioral Economics; Production Economics (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/265410/files/996-2399-1-PB.pdf (application/pdf)
https://ageconsearch.umn.edu/record/265410/files/9 ... B.pdf?subformat=pdfa (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:orarao:265410

DOI: 10.22004/ag.econ.265410

Access Statistics for this article

More articles in Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations from Universidade Federal de Lavras, Departamento de Administracao e Economia Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().