An empirical study on difference of managerial indices in amalgamating agricultural cooperatives [Hokkaido, Japan].
1994
Kondo K.
The objective of this study is to analyze the effect of amalgamation in agricultural cooperatives of Hokkaido by suing the "paired sample technique" and discriminant analysis. The samples we examined were agricultural cooperatives that had amalgamated during 1973-1977. Comparable agricultural cooperatives were used as a control group and the number of managerial indices that were analyzed were eight. The result of the measurement identified a lower ratio of net worth. Other indices were neutral concerning amalgamation. From our observations, according to the financial management standard, the effect of amalgamation on the agricultural cooperatives in Hokkaido in this period was negative.
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