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Business combinations in cooperatives. A critical view of accounting standards

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Business combinations in cooperatives. A critical view of accounting standards

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Polo-Garrido, F.; Melia-Marti, E. (2021). Business combinations in cooperatives. A critical view of accounting standards. Economic Research-Ekonomska Istra ivanja. 34(1):2522-2538. https://doi.org/10.1080/1331677X.2020.1833744

Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10251/180320

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Title: Business combinations in cooperatives. A critical view of accounting standards
Author: Polo-Garrido, Fernando Melia-Marti, Elena
UPV Unit: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Issued date:
Abstract:
[EN] Cooperatives have a different ownership structure compared with investor owned firms, which causes frictions in the development of accounting standards. This paper critically reviews the history of cooperatives in the ...[+]
Subjects: Cooperatives , Business combinations , Mergers , Acquisitions , Accounting standards
Copyrigths: Reconocimiento - No comercial (by-nc)
Source:
Economic Research-Ekonomska Istra ivanja. (issn: 1331-677X )
DOI: 10.1080/1331677X.2020.1833744
Publisher:
Taylor & Francis
Publisher version: https://doi.org/10.1080/1331677X.2020.1833744
Thanks:
This work was supported by the Cooperativas Agro-alimentarias under the C~atedra de Cooperativas Agroalimentarias
Type: Artículo

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