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The aim of this article is to evaluate the relationship between operating and financial performance measures and value creation in the Colombian cooperative sector measured by the return on equity (ROE). Considering a gap in the literature that has not adequately dealt with the financial management of cooperatives and its impact on value creation, we apply generic and sector-specific financial indicators to a sample of 6,054 Colombian cooperatives between 2011 and 2015. Using an unbalanced data panel, it is concluded that sector-specific indicators are more explanatory of value creation in these entities than generic financial indicators since they consider items inherent to their corporate purpose that are highly significant to these entities. This research paves the way for studying financial and organizational aspects of the cooperative sector that have not been widely explored in the Colombian literature.

Indicadores financieros y su eficiencia en la explicación de la generación de valor en el sector cooperativo