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La financiación propia y ajena de las sociedades cooperativas

  • Paloma Bel Durán

    ()

    (Universidad Complutense de Madrid, Escuela de Estudios Cooperativos)

  • Josefina Fernández Guadaño

    ()

    (Universidad Complutense de Madrid, Escuela de Estudios Cooperativos)

Registered author(s):

    This paper analyses the co-operative financial structure and compares it with the structure of conventional capitalist companies, showing the advantages and disadvantages of each form of finance. At the same time, we propose a classification of the different sources of co-operative company liabilities taking into account their singular characteristics and grouping liabilities into two large items; internal and external resources. Lastly, the paper makes reference to the new permanent methods of fund raising included in the Co-operatives Act 27/1999, which in order to facilitate business development of this business format has introduced novelties which could distort the workings and putting into use of some corporate principles.

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    File URL: http://www.ciriec-revistaeconomia.es/banco/05_Bel_42.pdf
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    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2002)
    Issue (Month): 42 (November)
    Pages: 101-130

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    Handle: RePEc:cic:revcir:y:2002:i:42:p:101-130
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