Abstract The cooperative energy transition does not only need energy cooperative start-ups, but also a profitable and dynamic development of the existing energy cooperatives. A balance sheet analysis of power generating energy cooperatives in Baden-Württemberg, Bavaria and Lower Saxony...

Purpose – The purpose of this paper is to understand whether Management Commentary (MC) can cover the information needs about underreported company intangibles in accounting traditionalist countries such as Germany and Italy. Furthermore, this work would like to contribute towards an...