Economics at your fingertips  

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
Additional contact information
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
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link) (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:

Ordering information: This journal article can be ordered from
17 Alton Towers Circle, Unit 101 Toronto, ON, M1V3L8, Canada

Access Statistics for this article

Review of Economics & Finance is currently edited by H. Carlson

More articles in Review of Economics & Finance from Better Advances Press, Canada 17 Alton Towers Circle, Unit 101 Toronto, ON, M1V3L8, Canada.
Series data maintained by Carlson ().

Page updated 2017-12-23
Handle: RePEc:bap:journl:170406