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The financial performance of co-operatives in Kedah state with relation to industry and size


Hassan, Nor Laili and Mat Noh, Masanita (2005) The financial performance of co-operatives in Kedah state with relation to industry and size. In: International Conference on Governance Accountability & Taxation, 05-06 September 2005, Crown Princess Hotel, Kuala Lumpur. (Unpublished)

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Abstract

This study is designed to investigate the performance of co-operatives in Kedah State in relation to industry and size to enhance the understanding of the current co-operative movements.Data has been gathered from co-operatives annual report for the year 2001 and 2002 for nine (9) different industries. The four primary measurements used to evaluate co-operative performance are liquidity, leverage, activity and profitability.The result shows that the performance of co- operative varies across industries.The difference in performance for certain industries as compared to other industries is probably due to lack of management control or their benefits' distribution policy.This study used two (2) different size measurements to test significant difference in performance measurement among co-operatives.Overall, it shows that the bigger size of co-operative having lower liquidity for both size measurements.Focusing on other performance measurement, there is no consistent result for different size measurement.However, the result probably highlighted that although bigger co-operatives improve their efficiency through economy of scale, the higher efficiency of assets utilization does not translate into higher profitability.The results of this study provide some insights to regulators towards implementation of the effective strategies in order to enhance co-operative performance.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Organized by: UUM and National Institute of Accountants
Uncontrolled Keywords: Co-operative and financial performance.
Subjects: H Social Sciences > HG Finance
Divisions: College of Business
Depositing User: Mrs. Masanita Mat Noh
Date Deposited: 12 Aug 2014 03:04
Last Modified: 12 Aug 2014 03:04
URI: http://repo.uum.edu.my/id/eprint/11784

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