Análisis comparado de los aspectos técnicos y de las partidas del balance más importantes en las cooperativas de crédito en el periodo 1988-97

Amparo Marco Gual Mª () and Ismael Moya Clemente ()
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Amparo Marco Gual Mª: Universitat Jaume I de Castelló
Ismael Moya Clemente: Universitat Jaume I de Castelló

CIRIEC-España, revista de economía pública, social y cooperativa, 1999, issue 31, 85-112

Abstract: This paper analyses the different items which are included in a balance-sheet as well as other technical or size-related issues which are relevant when locating the co-operative credit sector within the framework of the Spanish banking sector. The following variables are considered of particular importance regarding balance sheets: the total asset, the credit items and the deposits. As far as the profit and loss account is concerned, the margins which are considered indicators of the banking business evolution are also taken into account. The evolution of the number of entities, offices and personnel in absolute and relative terms is also studied. Finally, the personnel expenses and their relation with productivity are included.

Keywords: Co-operative Credit Entities; Banking Entities; Profit and Loss Account; Balancesheet; Productivity. (search for similar items in EconPapers)
JEL-codes: P13 (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:1999:i:31:p:85-112

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