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:	Javier Iturroiz del Campo, Sonia Martín López
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2013
Materias:	Concurso de acreedores Sociedades Cooperativas ratios económico-financieros insolvencia tamaño Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/6862a2ef1d8445c79dea775273207f99
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spelling	oai:doaj.org-article:6862a2ef1d8445c79dea775273207f992021-11-12T13:14:35ZSize as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors1135-66181885-803110.5209/rev_REVE.2013.v111.42673https://doaj.org/article/6862a2ef1d8445c79dea775273207f992013-11-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/42673https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031<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>Javier Iturroiz del CampoSonia Martín LópezAECOOP Escuela de Estudios CooperativosarticleConcurso de acreedoresSociedades Cooperativasratios económico-financierosinsolvenciatamañoEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 111, Iss 0, Pp 90-107 (2013)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Concurso de acreedores Sociedades Cooperativas ratios económico-financieros insolvencia tamaño Economics as a science HB71-74
spellingShingle	Concurso de acreedores Sociedades Cooperativas ratios económico-financieros insolvencia tamaño Economics as a science HB71-74 Javier Iturroiz del Campo Sonia Martín López Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors
description	<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>
format	article
author	Javier Iturroiz del Campo Sonia Martín López
author_facet	Javier Iturroiz del Campo Sonia Martín López
author_sort	Javier Iturroiz del Campo
title	Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors
title_short	Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors
title_full	Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors
title_fullStr	Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors
title_full_unstemmed	Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors
title_sort	size as a determinant of insolvency in cooperatives: study from meeting of creditors
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2013
url	https://doaj.org/article/6862a2ef1d8445c79dea775273207f99
work_keys_str_mv	AT javieriturroizdelcampo sizeasadeterminantofinsolvencyincooperativesstudyfrommeetingofcreditors AT soniamartinlopez sizeasadeterminantofinsolvencyincooperativesstudyfrommeetingofcreditors
_version_	1718430501228773376

Size as a Determinant of Insolvency in Cooperatives: Study from Meeting of Creditors

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