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The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach

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The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach

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dc.contributor.author Polo Garrido, Fernando es_ES
dc.contributor.editor Costa, Ericka es_ES
dc.contributor.editor Parker, Lee D. es_ES
dc.contributor.editor Andreaus, Michele es_ES
dc.date.accessioned 2016-04-28T15:33:42Z
dc.date.available 2016-04-28T15:33:42Z
dc.date.issued 2014
dc.identifier.issn 1041-7060
dc.identifier.uri http://hdl.handle.net/10251/63117
dc.description Ericka Costa , Lee D. Parker , Michele Andreaus (ed.) Accountability and Social Accounting for Social and Non-Profit Organizations es_ES
dc.description.abstract This study addresses the effects of the accounting reclassification of members shares in Spanish cooperatives motivated by the new accounting standards. The study reports the results of semi-structured in-depth interviews with experts. The accounting reclassification from equity to liability of members shares has effects even if there is no actual material change in terms of the members shares. Thus cooperatives are incentivised to modify their statutes in order to retain their equity accounting classification, even when this modification is not desired. The evidence is obtained from qualitative methods and a generalization using quantitative methods would be interesting if data were available. The present study provides a starting-point for further research into the use of lending technologies in the financing of cooperatives and the use of accounting information in granting bank finance to cooperatives, thereby contributing to the study of the use of accounting information by capital providers. There is very little literature on the effects of equity-liability accounting reclassification motivated by a change in an accounting standard. The study takes advantage of the recent accounting standard change in Spain which may be considered as a natural experiment and contributes to the literature on the effects of accounting standards. es_ES
dc.description.sponsorship This work is part of the research Project Información contable, financiaciación, resistencia a la crisis y cooperativas (Accounting information,finance, resilience to the crisis and cooperatives entities), financed by theresearch and development support Programme (PAID-06-12) of the Universitat Politècnica de València. es_ES
dc.language Inglés es_ES
dc.publisher Emerald es_ES
dc.relation.ispartof Advances in Public Interest Accounting, Volume 17 es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject Members shares es_ES
dc.subject Cooperatives es_ES
dc.subject Effects of accounting standards es_ES
dc.subject Equity es_ES
dc.subject Liability es_ES
dc.subject Lending technologies es_ES
dc.subject.classification ECONOMIA, SOCIOLOGIA Y POLITICA AGRARIA es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach es_ES
dc.type Capítulo de libro es_ES
dc.identifier.doi 10.1108/S1041-706020140000017005
dc.relation.projectID info:eu-repo/grantAgreement/UPV//PAID-06-12/ es_ES
dc.rights.accessRights Cerrado es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials es_ES
dc.description.bibliographicCitation Polo Garrido, F. (2014). The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach. En Advances in Public Interest Accounting, Volume 17. Emerald. 129-149. https://doi.org/10.1108/S1041-706020140000017005 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion http://www.emeraldinsight.com/doi/abs/10.1108/S1041-706020140000017005 es_ES
dc.description.upvformatpinicio 129 es_ES
dc.description.upvformatpfin 149 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.relation.senia 284999 es_ES
dc.contributor.funder Universitat Politècnica de València es_ES
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