公司治理和资产负债表是否会影响合作社的财务政策? 这是一种PLS-SEM方法
1Department of Cooperative, College of Business & Economics, Mizan-Tepi University, Teppi, Ethiopia.
PloS one
|May 14, 2024
概括
公司治理对合作金融政策产生负面影响,而资产负债表特征对其产生积极影响. 管理特征影响政策和资产负债表,指导埃塞俄比亚合作社的财务战略.
科学领域:
- 工商管理 工商管理
- 财务管理 财务管理
- 农业经济学 农业经济学
背景情况:
- 有效的金融政策对于最小化业务风险和最大化股东价值至关重要.
- 有限的实证研究存在于金融政策的决定因素在合作的设置.
- 埃塞俄比亚西南部的合作社在财务管理方面面临着独特的挑战.
研究的目的:
- 实证地研究公司治理和资产负债表方面对合作金融政策的影响.
- 分析管理特征在公司治理,资产负债表特征和财务政策之间的关系中的调解作用.
- 为优化埃塞俄比亚合作社金融政策提供见解.
主要方法:
- 使用部分最小平方结构方程模型 (PLS-SEM) 的定量研究.
- 从埃塞俄比亚西南部的145家合作社收集了三年 (2020-2022) 的数据.
- 金融政策以短期和长期债务衡量;公司治理和资产负债表特征作为潜在变量;管理特征作为控制变量.
主要成果:
- 公司治理对合作金融政策产生了显著的负面影响.
- 资产负债表特征对合作金融政策产生了显著的积极影响.
- 管理特征对财务政策和资产负债表特征产生了重大影响,但并没有影响公司治理.
结论:
- 埃塞俄比亚西南部的合作金融政策受到公司治理,资产负债表特征和管理特征的重大影响.
- 合作社应将有关管理特征,公司治理和资产负债表特征的见解纳入其财务政策制定中.
- 该研究强调了在合作社部门对金融政策采取整体方法的重要性.
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