Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors
<p>With the economic crisis, the number of entities that try to solve insolvency situations, before being in liquidation and closing situation, and seek a solution in meeting of creditors, has increased. In the first part of this paper there is an analysis of the evolution of cooperatives whic...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN ES |
| Publicado: |
AECOOP Escuela de Estudios Cooperativos
2013
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/6862a2ef1d8445c79dea775273207f99 |
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| Sumario: | <p>With the economic crisis, the number of entities that try to solve insolvency situations, before being in liquidation and closing situation, and seek a solution in meeting of creditors, has increased. In the first part of this paper there is an analysis of the evolution of cooperatives which have initiated a meeting of creditors in the period 2005-2011. Subsequently, there is an analysis of the effect of the size of cooperatives. They are classified according to the proposal of the European Union based on the number of employees that difference among micro, medium-sized and large companies. Economic-financial ratios are used, to avoid the effects of measurement units, and to allow studying the evolution of the group of companies throughout the period. The ratios analyzed are classified into four groups (financial structure, solvency, liquidity, profitability, and generating resources). We focus on the analysis of both cooperatives societies that are in meeting of creditors, as those that are not in meeting of creditors, differing in both groups according to the size.</p> |
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