IDEAS home Printed from https://ideas.repec.org/a/ags/orarao/265410.html
   My bibliography  Save this article

Ranking Das Cooperativas Agropecuárias: Um Estudo Dos Indicadores De Desempenho E A Relação Com Atributos De Governança Corporativa

Author

Listed:
  • Magro, Cristian Bau Dal
  • Gorla, Marcello Christiano
  • Kroenke, Adriana
  • Hein, Nelson

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.

Suggested Citation

  • Magro, Cristian Bau Dal & Gorla, Marcello Christiano & Kroenke, Adriana & Hein, Nelson, 2015. "Ranking Das Cooperativas Agropecuárias: Um Estudo Dos Indicadores De Desempenho E A Relação Com Atributos De Governança Corporativa," Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, Universidade Federal de Lavras, Departamento de Administracao e Economia, vol. 17(2), April.
    • Handle: RePEc:ags:orarao:265410
    DOI: 10.22004/ag.econ.265410
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/265410/files/996-2399-1-PB.pdf
    Download Restriction: no
    File URL: https://ageconsearch.umn.edu/record/265410/files/996-2399-1-PB.pdf?subformat=pdfa
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.265410?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:orarao:265410. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/deflabr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.