Analysis of financial structure of cooperative organization in Nigeria

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Küçük Resim

Tarih

2020

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

İstanbul Ticaret Üniversitesi

Erişim Hakkı

info:eu-repo/semantics/openAccess

Özet

This study analysed financial structure of workers cooperatives using University based cooperatives as a case study. The paper employed secondary data from annual reports and accounts of the cooperatives between 2012 and 2018 accounting years and uses descriptive statistics to analysis the data. The financing structure of the cooperatives consists of share capital, reserves and savings. The assets structure of the cooperative consist of outstanding loans to member-patrons, cash and stock of trading items. Further analysis shows that the trend of share capital as a component of financing structure was increasing more consistently over the period.

Açıklama

Anahtar Kelimeler

Finance, Workers cooperative, Assets, University, Nigeria

Kaynak

International Journal of Commerce and Finance

WoS Q Değeri

Scopus Q Değeri

Cilt

6

Sayı

1

Künye