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Abstract
The macroeconomic and agricultural policy instability in the agricultural
sector increased the cooperative needs to obtain resources in the financial markets.
However, because the asymmetric information problem among directors, members and
market, a rating methodology classification is necessary. The aim of this article is to
propose a rating methodology that could improve the financial markets orientation.
The methodology was developed and after applied in São Paulo State agricultural
cooperative and the results allow concluding that methodology is feasible and represent
adequately the institutional reality.