Net-surplus as a useful tool to analyse financial information in co-op societies

This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other resid...

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Autores principales:	María José Cabaleiro Casal, Carlos Iglesias Malvido
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2016
Materias:	Estrategias participación rentas residuales estudio empírico Galicia Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/f9dd33ebcbba4222ab38f335cf370c37
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spelling	oai:doaj.org-article:f9dd33ebcbba4222ab38f335cf370c372021-11-12T13:14:38ZNet-surplus as a useful tool to analyse financial information in co-op societies1135-66181885-803110.5209/REVE.52985https://doaj.org/article/f9dd33ebcbba4222ab38f335cf370c372016-04-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/52985https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.María José Cabaleiro CasalCarlos Iglesias MalvidoAECOOP Escuela de Estudios CooperativosarticleEstrategiasparticipaciónrentas residualesestudio empíricoGaliciaEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 122, Iss 0, Pp 34-58 (2016)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Estrategias participación rentas residuales estudio empírico Galicia Economics as a science HB71-74
spellingShingle	Estrategias participación rentas residuales estudio empírico Galicia Economics as a science HB71-74 María José Cabaleiro Casal Carlos Iglesias Malvido Net-surplus as a useful tool to analyse financial information in co-op societies
description	This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.
format	article
author	María José Cabaleiro Casal Carlos Iglesias Malvido
author_facet	María José Cabaleiro Casal Carlos Iglesias Malvido
author_sort	María José Cabaleiro Casal
title	Net-surplus as a useful tool to analyse financial information in co-op societies
title_short	Net-surplus as a useful tool to analyse financial information in co-op societies
title_full	Net-surplus as a useful tool to analyse financial information in co-op societies
title_fullStr	Net-surplus as a useful tool to analyse financial information in co-op societies
title_full_unstemmed	Net-surplus as a useful tool to analyse financial information in co-op societies
title_sort	net-surplus as a useful tool to analyse financial information in co-op societies
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2016
url	https://doaj.org/article/f9dd33ebcbba4222ab38f335cf370c37
work_keys_str_mv	AT mariajosecabaleirocasal netsurplusasausefultooltoanalysefinancialinformationincoopsocieties AT carlosiglesiasmalvido netsurplusasausefultooltoanalysefinancialinformationincoopsocieties
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Net-surplus as a useful tool to analyse financial information in co-op societies

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