Organizational Restructuring of Savings and Credit Cooperatives in The Republic of Croatia Cover Image

Organizacijsko preoblikovanje štedno kreditnih zadruga u Republici Hrvatskoj
Organizational Restructuring of Savings and Credit Cooperatives in The Republic of Croatia

Author(s): Davor Filipović, Ivica Filipović, Marijana Vasilj
Subject(s): Economy
Published by: Ekonomski fakultet u Sarajevu
Keywords: savings and credit cooperatives; organizational restructuring; organizational forms; savings banks; credit union

Summary/Abstract: 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.

  • Issue Year: 2010
  • Issue No: 30
  • Page Range: 411-424
  • Page Count: 14
  • Language: Croatian