Macro, Finance and Accounting
MFA
Universidad Politécnica de Valencia
Valencia, EspañaPublications en collaboration avec des chercheurs de Universidad Politécnica de Valencia (2)
2012
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Co-operatives and the equity-liabilities puzzle: Concerns for accounting standard-setters
Accounting Horizons, Vol. 26, Núm. 4, pp. 767-787
2009
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Equity-liabilities distinction: The case for Co-operatives
Journal of International Financial Management and Accounting, Vol. 20, Núm. 3, pp. 274-306