IDEAS home Printed from https://ideas.repec.org/p/ags/aaea87/270120.html
   My bibliography  Save this paper

Cash Flow Comparisons Of Two Methods Of Allocating Cooperative Pa Tron Age Refunds

Author

Listed:
  • Royer, Jeffery S.

Abstract

Nonqualified allocations offer an alternative method of allocating patronage refunds. This paper compares patron after-tax cash flows from qualified and nonqualified allocations. Results suggest neither method is clearly superior. Because of tax timing differences, present values of cash flows from nonqualified allocations often are comparatively greater than nominal values.

Suggested Citation

  • Royer, Jeffery S., 1987. "Cash Flow Comparisons Of Two Methods Of Allocating Cooperative Pa Tron Age Refunds," 1987 Annual Meeting, August 2-5, East Lansing, Michigan 270120, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    • Handle: RePEc:ags:aaea87:270120
    DOI: 10.22004/ag.econ.270120
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/270120/files/aaea-1987-130.pdf
    Download Restriction: no
    File URL: https://ageconsearch.umn.edu/record/270120/files/aaea-1987-130.pdf?subformat=pdfa
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.270120?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Brown, Phillip F. & Volkin, David, 1977. "Equity Redemption Practices of Agricultural Cooperatives," Farmer Cooperative Research Report (FCRR) 314655, United States Department of Agriculture, Economic Research Service.
    2. Cobia, David W. & Royer, Jeffrey S. & Wissman, Roger A. & Smith, Dennis Paul & Davidson, Donald R. & Lurya, Stephen D. & Mather, J. Warren & Brown, Phillip F. & Krueger, Kenneth P., 1982. "Equity Redemption: Issues and Alternatives for Farmer Cooperatives," Research Reports 180969, United States Department of Agriculture, Rural Development.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zvi Lerman & Claudia Parliament, 1993. "Financing Growth in Agricultural Cooperatives," Review of Agricultural Economics, Agricultural and Applied Economics Association, vol. 15(3), pages 431-441.
    2. Parliament, Claudia & Lerman, Zvi & Fulton, Joan R., 1990. "Performance of Cooperatives and Investor-Owned Firms in the Dairy Industry," Journal of Agricultural Cooperation, National Council of Farmer Cooperatives, vol. 5, pages 1-16.
    3. Royer, Jeffrey S., 2012. "Implications of the Cooperative Organizational Form for Vertical Expansion," Journal of Rural Cooperation, Hebrew University, Center for Agricultural Economic Research, vol. 40(2), pages 1-20.
    4. Jeffrey S. Royer, 2019. "Measuring the cost of capital in cooperative businesses," Agribusiness, John Wiley & Sons, Ltd., vol. 35(2), pages 249-264, April.
    5. Boland, Michael A. & Barton, David G., 2013. "Overview of Research on Cooperative Finance," Journal of Cooperatives, NCERA-210, vol. 27, pages 1-14.
    6. Royer, Jeffrey S., 2016. "Assessing the Ability of Rural Electric Cooperatives to Retire Capital Credits," Journal of Cooperatives, NCERA-210, vol. 31.
    7. Royer, Jeffrey S., 2022. "Comparative Performance of Cooperative Equity Retirement Plans," Journal of Cooperatives, NCERA-210, vol. 36.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:aaea87:270120. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: http://www.aaea.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.