@incollection{,
	
					
					
					35BB21E9095719864E1E51FEF1521E32
				,
	author={{Abdu MohammedAssfaw}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}181112
}

@book{b0,
	
	
		,
	title={{Analysis of the Role of Cooperatives in Agricultural Input and Output Marketing in Southern Zone of Tigray}}
		,
	author={{
			WAlema
		} and {
			A
		}}
		
		
			,
	year={2008}
			,
	address={Mekele, Ethiopia}
		
		
			Mekele University
		
	
	,
	note={Ethiopia. Thesis}

}

@incollection{b1,
	
	
		,
	title={{Financial Performance Analysis-A Case Study}}
		,
	author={{
			AmalenduBhunia
		} and {
			SomnathSri
		} and {
			Sri GautamMukhuti
		} and {
			Roy
		}}
		
		
		
	
	
		,
	journal={{Current Research Journal of Social Sciences}}
		2041-3246
		
			3
			3
			
			,
	year={2011}
		
	

}

@book{b2,
	
	
		,
	title={{Performance of Coffee Marketing Co-Operatives and Members' Satisfaction in Dale District}}
		,
	author={{
			TDemeke
		}}
		
			,
	year={2007}
			,
	address={Ethiopia}
		
		
			SNNPRS-Southern Ethiopia. Haramaya University
		
	

}

@book{b3,
	
	
		,
	title={{New Role of Cooperatives in Ethiopia: The Case of Ethiopian Coffee Farmers Cooperatives. African Study Monographs, Institute of Developing Economies, IDE-JETRO Series}}
		,
	author={{
			YKodama
		}}
		
		
			,
	year={2007. 2015}
			35
			
		
	
	,
	note={Suppl. Accessed on October}

}

@incollection{b4,
	
	
		,
	title={{Relationship between working capital working capital management and profitability of listed companies in the Athens stock exchange}}
		,
	author={{
			ILazaridis
		}}
	
	
		,
	journal={{J. Finan. Manage. Anal}}
		
			19
			1
			
			,
	year={2007}
		
	

}

@incollection{b5,
	
	
		,
	title={{Assessing The Performances of Coffee Marketing Cooperatives in Yirgacheffe Woreda}}
		,
	author={{
			MMuhabie
		} and {
			M
		}}
		
	
	
		,
	journal={{International Journal of Community and Cooperative Studies}}
		
			3
			3
			
			,
	year={2015}
		
	

}

@incollection{b6,
	
	
		,
	title={{Evaluation of The Effectiveness of Financial Performance of Cooperatives: Case Study of Lume Adama Farmers Cooperative Unions}}
		,
	author={{
			VNatarajan
		} and {
			SR OChandra
		} and {
			BHiwot
		}}
		
		
	
	
		,
	journal={{Oromia Regional State, Ethiopia. International Journal of Latest Research in Science and Technology}}
		
			4
			2
			
			,
	year={2015}
		
		
			East Shoa Zone
		
	
	,
	note={ISSN (Online}

}

@incollection{b7,
	
	
		,
	title={{Trends in working capital management and its impact on firm's performance: An analysis of Mauritian small manufacturing firms}}
		,
	author={{
			KPadachi
		}}
	
	
		,
	journal={{Int. Rev. Bus. Res}}
		
			2
			2
			
			,
	year={2006}
		
	

}

@incollection{b8,
	
	
		,
	title={{Dimensions of liquidity management-A case study of the Surat Textile's Traders Co-Operative Bank Ltd}}
		,
	author={{
			MPanwala
		}}
	
	
		,
	journal={{J. Account. Res}}
		
			2
			1
			
			,
	year={2009}
		
	

}

@incollection{b9,
	
	
		,
	title={{Financial Management and Ratio Anal ysis for Agricul tural Cooperatives. Global journal of Commerce and management perspective}}
		,
	author={{
			OmidSharifi
		}}
	
	
		,
	journal={{G.J. C.M.P}}
		2319 -7285
		
			2
			4
			
			,
	year={2013}
		
	

}

@incollection{b10,
	
	
		,
	title={{A Study on Financial Performance of Multipurpose Cooperative Unions of Tigrai Region}}
		,
	author={{
			BTekeste
		} and {
			MMuthyalu
		} and {
			GAzmera
		}}
		
		
	
	
		,
	journal={{Ethiopia. International Journal of Community and Cooperative Studies}}
		
			1
			1
			
			,
	year={2014}
		
	

}

@incollection{b11,
	
	
		,
	title={{A Study on the Financial Performance: The Case of Robi-Berga Farmers' Cooperative Union, in West Shoa Zone, Oromia Regional State}}
		,
	author={{
			ATamilarasu
		} and {
			BTatiku
		}}
		
	
	
		,
	journal={{Ethiopia. The International Journal of Humanities & Social Studies}}
		2321 -9203
		
			,
	year={2015}
		
	

}

@book{b12,
	
	
		,
	title={{Financial Performance of Cooperatives in Enderta Woreda}}
		,
	author={{
			BTsegay
		}}
		
			,
	year={2008}
			,
	address={Tigray Region, Ethiopia. Thesis; Ethiopia}
		
		
			Mekelle University
		
	

}