Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)

In this paper we analyze the economic and financial performance of cooperatives in recent years, specially during 2004 and 2007, on the grounds that in the former of these years companies in general enjoyed a certain stability that disappears with the effects of the current economic crisis, and the...

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Autores principales:	Pedro Carmona Ibañez, Julián Martínez Vargas, José Pozuelo Campillo
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2013
Materias:	economía social cooperativas crisis económica auditoria normas contables fiscalidad. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/ed9f360f6dff492e9a19a75e8e1db095
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spelling	oai:doaj.org-article:ed9f360f6dff492e9a19a75e8e1db0952021-11-12T13:14:38ZEconomic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)1135-66181885-803110.5209/rev_REVE.2013.v110.41444https://doaj.org/article/ed9f360f6dff492e9a19a75e8e1db0952013-04-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/41444https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031In this paper we analyze the economic and financial performance of cooperatives in recent years, specially during 2004 and 2007, on the grounds that in the former of these years companies in general enjoyed a certain stability that disappears with the effects of the current economic crisis, and the latter as the year in which the effects of the crisis are beginning to be perceived globally in the business environment. First, we evaluate the potential importance of cooperative enterprises in Spain. Then, using financial data of a sample of firms for years 2004 and 2007, we carried out a statistical analysis of differences in profitability, financing, performance, solvency, investment and tax burden; also we assessed the existence of possible differences in audit reports issued for the period considered. Finally, we show the results which are consistent with the economic evolution experienced by our country in the period under review, in the sense that most of the financial indicators analyzed of cooperative enterprises are considerably worse in year 2007.Pedro Carmona IbañezJulián Martínez VargasJosé Pozuelo CampilloAECOOP Escuela de Estudios Cooperativosarticleeconomía socialcooperativascrisis económicaauditorianormas contablesfiscalidad.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 110, Iss 0, Pp 43-95 (2013)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	economía social cooperativas crisis económica auditoria normas contables fiscalidad. Economics as a science HB71-74
spellingShingle	economía social cooperativas crisis económica auditoria normas contables fiscalidad. Economics as a science HB71-74 Pedro Carmona Ibañez Julián Martínez Vargas José Pozuelo Campillo Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)
description	In this paper we analyze the economic and financial performance of cooperatives in recent years, specially during 2004 and 2007, on the grounds that in the former of these years companies in general enjoyed a certain stability that disappears with the effects of the current economic crisis, and the latter as the year in which the effects of the crisis are beginning to be perceived globally in the business environment. First, we evaluate the potential importance of cooperative enterprises in Spain. Then, using financial data of a sample of firms for years 2004 and 2007, we carried out a statistical analysis of differences in profitability, financing, performance, solvency, investment and tax burden; also we assessed the existence of possible differences in audit reports issued for the period considered. Finally, we show the results which are consistent with the economic evolution experienced by our country in the period under review, in the sense that most of the financial indicators analyzed of cooperative enterprises are considerably worse in year 2007.
format	article
author	Pedro Carmona Ibañez Julián Martínez Vargas José Pozuelo Campillo
author_facet	Pedro Carmona Ibañez Julián Martínez Vargas José Pozuelo Campillo
author_sort	Pedro Carmona Ibañez
title	Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)
title_short	Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)
title_full	Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)
title_fullStr	Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)
title_full_unstemmed	Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)
title_sort	economic and financial diagnosis of cooperative entreprises (a comparative study of the years 2004 and 2007)
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2013
url	https://doaj.org/article/ed9f360f6dff492e9a19a75e8e1db095
work_keys_str_mv	AT pedrocarmonaibanez economicandfinancialdiagnosisofcooperativeentreprisesacomparativestudyoftheyears2004and2007 AT julianmartinezvargas economicandfinancialdiagnosisofcooperativeentreprisesacomparativestudyoftheyears2004and2007 AT josepozuelocampillo economicandfinancialdiagnosisofcooperativeentreprisesacomparativestudyoftheyears2004and2007
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Economic and financial diagnosis of cooperative entreprises (A comparative study of the years 2004 and 2007)

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