List of Figures and Tables Preface About the Authors Introduction; V.Boscia, A.Carretta & P.Schwizer PART 1: OVERVIEW OF CO-OPERATIVE BANKING The Theory and Experience of Cooperative Banking; V.Boscia & R.Di Salvo Institutional Models, Role of Shareholders, Governance; P.Schwizer & V.Stefanelli Merger and Acquisition in the Cooperative Banking Sector; V.Stefanelli Outsourcing Strategies in Cooperative Banking; A.Carretta Shareholder Value and Efficiency of Cooperative Banks in Europe; F.Fiordelisi Rating Methodology for Cooperative Bank; C.Giannotti PART II: SPECIFIC FEATURES AND INNOVATIONS IN CO-OPERATIVE BANKING The Impact of Basel 2 on Cooperative Banking; S. Cosma Internal Controls and Cooperative Banks; V.Stefanelli The Impact of IAS-IFRS on Cooperative Banking; M.Cotugno Concluding Remarks; V.Boscia, A.Carretta & P.Schwizer Notes Bibliography Index