VITTORIO BOSCIA is Associate Professor in Banking at the University of Leece, Italy and Visiting Researcher at the School of Business and Regional Development, University of Wales, Bangor, UK. ALESSANDRO CARRETTA is Professor of Banking and Director of the Banking and Finance PhD program at the University of Rome, Italy. PAOLA SCHWIZER is Professor of Banking at the University of Parma, Italy, and Senior Professor at SDA Business School at Bocconi University, Italy.

• 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

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