[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 ...
Roca Folgado, Carla(Universitat Politècnica de València, 2023-10-19)
[EN] Credit Cooperative Societies, under different names such as `Credit Unions¿, `Cooperative Banks¿, among others; account for about 13% of the profits of the 300 largest Cooperative Societies, according to the 2021 World ...