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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
Título: | Business combinations in cooperatives. A critical view of accounting standards | |
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[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 ...[+]
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Derechos de uso: | Reconocimiento - No comercial (by-nc) | |
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Versión del editor: | https://doi.org/10.1080/1331677X.2020.1833744 | |
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