00378pab a2200133 454500008004000000100002300040245007900063260000900142300001400151362001200165650001000177700001900187773003800206180718b2007 xxu||||| |||| 00| 0 eng d aBhayani, Sanjay J. aRole of transaction cost in the financial performance of cooperative banks c2007 ap.88-100. aApr-Sep aBanks aGohil, Daxa C. aJournal of Accounting and Finance