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Operating Performance Evaluation Based on Z-score Model and Profitability between Cross-Straits Credit Cooperatives

Kuei-Chiu Lee (), Wun-Hong Su () and Chien-Yen Liu
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Kuei-Chiu Lee: College of Business, Feng Chia University, TAIWAN
Wun-Hong Su: Business School, Shantou University, CHINA
Chien-Yen Liu: College of Business, Feng Chia University, TAIWAN

Review of Economics & Finance, 2017, vol. 10, 72-82

Abstract: This paper extends the literature evaluating credit cooperatives practices for two sides of Taiwan Strait. It finds evidence of different regulations and systems between cross-straits credit cooperatives resulting in the different profitability. The profitability is significantly and positively related with ratio of loan to deposit and with the capital structure, but is negatively associated with loan growth rate for Chinese rural credit cooperatives. The higher total asset turnover and ratio of loan to deposit lead to the better profitability and operating performance while the increasing operating expense ratio decreases with the profitability for Taiwanese credit cooperatives.

Keywords: Credit cooperatives; Z-score model; Profitability; Return on assets; Return on sales (search for similar items in EconPapers)
JEL-codes: G00 M40 R11 C23 (search for similar items in EconPapers)
Date: 2017
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