Profit distribution and financial performance in cooperative firms

Phil Kenkel, Brian Briggeman and Keri Jacobs

Chapter 16 in Handbook of Research on Cooperatives and Mutuals, 2023, pp 252-264 from Edward Elgar Publishing

Abstract: The cooperative business model is unique in that profits are distributed in proportion to use, not distributed in relation to ownership. Many cooperatives create the majority of their equity through retained profits. Cooperative profit distribution and retention decisions are complex and have implications for the cooperative’s liquidity, solvency and taxation as well as the member’s taxation and return from the cooperative. A cooperative’s financial performance is crucial to generating member benefit and in protecting the financial health of the cooperative business. This chapter discusses the important topics of cooperative profit distribution and financial performance. A summary of past research and a discussion of future research needs is also presented.

Keywords: Business and Management; Development Studies; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2023
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