Partial least squares regression to analyze the perception of corporate governance cost on a credit cooperative

Authors

  • Luana Zanetti Trindade Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto- FEARP/USP
  • Sigismundo Bialoskorski Neto Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto- FEARP/USP

DOI:

https://doi.org/10.5902/2359043221907

Keywords:

corporate governance, credit unions, partial least squares, perception, costs

Abstract

To improve the efficiency and transparency of credit unions and strengthen these cooperatives, Brazil's Central Bank diagnosed the governance characteristics of credit unions and recommended a number of good practices. To adopt the corporate governance practices there is a cost associated with this new practice. The allocation of resources cooperative is subject that has been little discussed in the management of research. Thus, this work aims to study the perception of the costs of corporate governance practices in a credit union by the member. For this, it developed a model consists of a perception index of the costs of corporate governance practices. Our results indicate that there is significant positive relationship between the variables used and the perception index of the costs of corporate governance practices. And besides, there is a positive relationship between the intrinsic characteristics of the cooperative and the perception of the benefits generated by the cooperative.

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Author Biographies

Luana Zanetti Trindade, Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto- FEARP/USP

Departamento de contabilidade

Sigismundo Bialoskorski Neto, Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto- FEARP/USP

Departamento de ContabilidadeFaculdade de Economia, Administração e Contabilidade de Ribeirão Preto- FEARP/USP

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Published

2017-03-14

How to Cite

Trindade, L. Z., & Bialoskorski Neto, S. (2017). Partial least squares regression to analyze the perception of corporate governance cost on a credit cooperative. Revista De Gestão E Organizações Cooperativas, 3(6), 01–14. https://doi.org/10.5902/2359043221907

Issue

Vol. 3 No. 6 (2016): Revista de Gestão e Organizações Cooperativas

Section

Artigos

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