Advanced Search
MyIDEAS: Login to save this article or follow this journal

Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera

Contents:

Author Info

  • Alicia Mateos Ronco

    ()
    (CEGEA - Universidad Politécnica de Valencia)

Abstract

The Law 22/2003, of July 9, Bankruptcy, has filled a need for bankruptcy reform legislation widely defendant in our country, motivated by the archaic and dispersal of the previous rules. The core budget of the new legislation, which eliminates the duality of treatment based on the legal nature of the debtor, is based on the concept of insolvency, understood as the state property that does not allow the debtor regularly meet their obligations. In assessing the creditworthiness business plays a vital role the economic and financial information transmitted through the financial statements, which presents certain specificities in the case of cooperative societies derived, among others, including their financial structure. This paper examines the impact that in bankruptcy situations have some substantive aspects of the cooperative from a financial point of view, as the nature of their own funds or accounting qualification of social capital.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ciriec-revistaeconomia.es/banco/6008_Mateos.pdf
Download Restriction: no

Bibliographic Info

Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

Volume (Year): (2008)
Issue (Month): 60 (April)
Pages: 209-246

as in new window
Handle: RePEc:cic:revcir:y:2008:i:60:p:209-246

Contact details of provider:
Postal: Av. dels Tarongers, s/n., Despacho 2P21, 46022 Valencia
Phone: 96 382 84 89 / 96 356 22 48
Fax: 96 382 84 92
Email:
Web page: http://www.ciriec.es/
More information through EDIRC

Related research

Keywords: Contest creditors; cooperatives; social capital; equity; insolvency; economic information - financial.;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Polo Garrido, Fernando, 2006. "La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
    [The accounting cooperative society in a process of countable international harmonization. T
    ," MPRA Paper 2671, University Library of Munich, Germany, revised 2006.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2008:i:60:p:209-246. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.