Since the 19th century, cooperative banks have been considered central players in economic and social development, both at microeconomic and macroeconomic levels, maintaining their traditional competitive power and strength in local markets. The current debate deals with the validity of the cooperative business model in the new environment characterised by an increased level of competition, which has influenced the volume, quality and price of financial services and squeezed banks' profitability. This book provides insights into specific issues related to innovation and development in cooperative banking. It is divided into two parts: firstly, it describes the current role and rationale of cooperative banking and deals with specific features such as governance, consolidation, outsourcing, shareholders value and rating evaluation; the second part examines the contents of some provisions in order to analyse the likely impact on the strategic, organisational and operative model of cooperative banks.

The impact of IAS-IFRS on cooperative banking

COTUGNO, MATTEO
2009

Abstract

Since the 19th century, cooperative banks have been considered central players in economic and social development, both at microeconomic and macroeconomic levels, maintaining their traditional competitive power and strength in local markets. The current debate deals with the validity of the cooperative business model in the new environment characterised by an increased level of competition, which has influenced the volume, quality and price of financial services and squeezed banks' profitability. This book provides insights into specific issues related to innovation and development in cooperative banking. It is divided into two parts: firstly, it describes the current role and rationale of cooperative banking and deals with specific features such as governance, consolidation, outsourcing, shareholders value and rating evaluation; the second part examines the contents of some provisions in order to analyse the likely impact on the strategic, organisational and operative model of cooperative banks.
2009
9781403996695
Vittorio Boscia, Alessandro Carretta and Paola Schwizer
Cooperative Banking: Innovations and Developments
Cotugno, Matteo
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3732739
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact