Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera

Alicia Mateos Ronco ()
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Alicia Mateos Ronco: CEGEA - Universidad Politécnica de Valencia

CIRIEC-España, revista de economía pública, social y cooperativa, 2008, issue 60, pages 209-246

Abstract: The Law 22/2003, of July 9, Bankruptcy, has filled a need for bankruptcy reform legislation widely defendant in our country, motivated by the archaic and dispersal of the previous rules. The core budget of the new legislation, which eliminates the duality of treatment based on the legal nature of the debtor, is based on the concept of insolvency, understood as the state property that does not allow the debtor regularly meet their obligations. In assessing the creditworthiness business plays a vital role the economic and financial information transmitted through the financial statements, which presents certain specificities in the case of cooperative societies derived, among others, including their financial structure. This paper examines the impact that in bankruptcy situations have some substantive aspects of the cooperative from a financial point of view, as the nature of their own funds or accounting qualification of social capital.

Keywords: Contest creditors; cooperatives; social capital; equity; insolvency; economic information - financial. (search for similar items in EconPapers)
JEL-codes: M41 P13 K29 (search for similar items in EconPapers)
Date: 2008

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Persistent link: http://EconPapers.repec.org/RePEc:cic:revcir:y:2008:i:60:p:209-246

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