This paper aims to test and to assess if a change in accounting standards affecting the definition of equity and liability in cooperatives matters, as well as to shed light on the possible determinant factors. In face of the new accounting standards, cooperatives had to reclassify members'...

Accounting information has been employed in many economic-financial models applied to registered corporations to predict business failure. Nonetheless, there are practically no research works that predict failure in agricultural cooperatives. The fundamental elements of this legal form justify...

The present paper pretends to analyze the financial and economic effect that the application of the Interpretation of the International Financial Reporting Interpretations Committee about Members' Shares in Co-operative Entities and Similar Instruments could have in co-operatives. This...