Journal of Cooperatives

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2020-01-31
10:06

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2020-01-31
10:04
The Tax Cuts and Jobs Act of 2017 (TCJA) created a number of changes to the U.S. tax code. Three of these changes have significant ramifications for U.S. agricultural pro [...]
English | 2018 | Journal Article |

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2020-01-31
10:01

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2020-01-31
10:00
Empirical work in the field of corporate governance is extensive, but may not uniformly apply to cooperative businesses with patron-driven, multiple objective functions. [...]
English | 2017 | Journal Article |

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2020-01-31
09:58

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2017-04-01
14:40
This paper assesses the ability of rural electric cooperatives to retire member equity under three strategies: (1) replacing equity with term debt to provide for an immed [...]
2016 | Journal Article |

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2017-04-01
14:42
Fraternal benefit societies (hereafter called fraternals), a type of mutual insurance company, were founded on the basis of a “common bond”, a characteristic that mem [...]
2016 | Journal Article |

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2017-04-01
13:36
Agricultural cooperatives, like other cooperative firms, face a wide array of choices in how they distribute and retain profits. These choices impact the cooperative’s [...]
2015 | Journal Article |

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2017-04-01
11:44
The New Zealand dairy cooperative Fonterra is one of the largest in the world. In 2007, its Board presented a capital restructuring proposal with the aim of reducing the [...]
2015 | Journal Article |

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2017-04-01
08:44
The Oklahoma Food Cooperative (OFC) facilitates transactions between producers and consumers of locally-grown food items. Although the OFC has more than 3,000 members, th [...]
2014 | Journal Article |

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