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Profit distribution and financial performance in cooperative firms

In: Handbook of Research on Cooperatives and Mutuals

Author

Listed:
  • Phil Kenkel
  • Brian Briggeman
  • Keri Jacobs

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.

Suggested Citation

  • Phil Kenkel & Brian Briggeman & Keri Jacobs, 2023. "Profit distribution and financial performance in cooperative firms," Chapters, in: Matthew S. Elliott & Michael A. Boland (ed.), Handbook of Research on Cooperatives and Mutuals, chapter 16, pages 252-264, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21014_16
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