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Organizacijsko preoblikovanje štedno kreditnih zadruga u Republici Hrvatskoj

Sarajevo business and economics review, 2010, Vol.30 (30), p.411-424 [Peer Reviewed Journal]

ISSN: 1986-5473 ;EISSN: 2303-839X

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  • Title:
    Organizacijsko preoblikovanje štedno kreditnih zadruga u Republici Hrvatskoj
  • Author: Filipović, Davor ; Filipović, Ivica ; Vasilj, Marijana
  • Subjects: Cooperatives ; Economy ; Financial statements ; Organizational structure ; Studies
  • Is Part Of: Sarajevo business and economics review, 2010, Vol.30 (30), p.411-424
  • Description: This paper shows basic characteristics of the organizational restructuring of savings and credit cooperatives to savings banks or credit unions. Hypothesis, stating that based on the selected information form financial statements it is possible to distinguish savings and credit cooperatives that were reorganized into savings banks or credit unions and those that terminated their business activities i.e. that were put into liquidation, was tested using descriptive and discriminate analysis. The results of conducted research show that following information were relevant during the transformation process of savings and credit cooperatives: capital and reserves, total assets and free cash flow.
  • Publisher: Ekonomski fakultet u Sarajevu
  • Language: Croatian;English
  • Identifier: ISSN: 1986-5473
    EISSN: 2303-839X
  • Source: CEEOL: Open Access
    ProQuest Central
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