This study investigates factors affecting financial performance, using evidence from cooperatives in Malaysia. This study employs a Pooled Regression Model (OLS), Random Effect Model (REM), Fixed Effect Model (FEM), and Generalized Method of Moments (GMM) for unbalanced data of 100 best cooperative for the period 2010-2014. Our findings indicate that capital structure, cash, and inventory management affect cooperatives’ performance. The results also show the impact of dividend and cooperatives member benefit on cooperative performance. These findings will enable the cooperatives to make solid financial decisions for long-term financial excellence.
