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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Main Authors: | , |
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Format: | article |
Language: | EN ES |
Published: |
AECOOP Escuela de Estudios Cooperativos
2016
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Online Access: | https://doaj.org/article/f9dd33ebcbba4222ab38f335cf370c37 |
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