CREDIT COOPERATIVE: ECONOMIC-FINANCIAL STRATEGY AND PERFORMANCE UNDER THE VIEW OFF THE ECD MODEL

Authors

  • Luiz Carlos Lemos Junior UFPR
  • Ana Paula Mussi Szabo Cherobim UFPR
  • Paulo Mello Garcias UFPR
  • Nilson Facci UFPR

DOI:

https://doi.org/10.5380/rcc.v3i2.20634

Keywords:

cooperativas de crédito, estrutura-conduta-desempenho, desempenho econômico-financeiro.

Abstract

Considering the paradigm of structure-conduct-performance (ECD), the research question that guides this study is: when the current structure is isolated, the economic and financial performance of credit unions is influenced by his conduct [their own strategies for funding and investment of funds]? The performance indicators were calculated based on the compilation of financial statements in indexes. The study is descriptive and intentional sample, given the difficulty in accessing the financial statements of all companies. The survey results suggest that performance has been affected by the conduct adopted by credit unions.

Author Biographies

Luiz Carlos Lemos Junior, UFPR

Mestrando em Contabilidade - UFPR

Ana Paula Mussi Szabo Cherobim, UFPR

Doutora em Administração - USP

Professora da UFPR

Paulo Mello Garcias, UFPR

Doutor em Economia - USP

Professor da UFPR

Nilson Facci, UFPR

Mestrando em Contabilidade - UFPR

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How to Cite

Lemos Junior, L. C., Mussi Szabo Cherobim, A. P., Garcias, P. M., & Facci, N. (2011). CREDIT COOPERATIVE: ECONOMIC-FINANCIAL STRATEGY AND PERFORMANCE UNDER THE VIEW OFF THE ECD MODEL. Revista Contabilidade E Controladoria - RC&C, 3(2). https://doi.org/10.5380/rcc.v3i2.20634

Issue

Vol. 3 No. 2 (2011): Volume 3| Número 2| Mai./Ago.| 2011

Section

Articles

License

Copyright (c) 1969 Revista Contabilidade e Controladoria - RC&C

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