Our aim is to empirically assess differences in behaviour and performance of European cooperative and commercial banks in a low interest rate environment. We employ dynamic panel data methods to assess the relative performance of both ownership structures based on a data set of nearly 1,000...

The purpose of this paper is to present the two existing virtual account models functioning in the European Union, examine their legal validity and identify the legal challenges related to the functioning of these models. The first model, Mass Payment Accounts, which is related to virtual...