L'évaluation financière des coopératives modernes

Patrick Sentis

Revue française de gestion, 2014, vol. N° 242, issue 5, 135-148

Abstract: The aim of this article is to develop a preliminary approach to build a valuation model of modern cooperative. The main concern comes from the ambivalence of this kind of organization. Because, the cooperative is based on shareholders? approach and deviates from the traditional maximization profit goal, it would be beyond the scope of financial academics. However, in this article, we argue that cooperative valuation still remains possible. The cooperative valuation contributes to restore the relevance of both sides of cooperator, as investor and provider of the critical resource.

Date: 2014
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