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
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Acceso en línea:https://doaj.org/article/f9dd33ebcbba4222ab38f335cf370c37
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