Calafell, Josep Vallverdu; Lopez, Antonio David Somoza; … - Facultat d'Economia i Empresa, Universitat de Barcelona - 2006
This article has an immediate predecessor, upon which it is based and with which readers must necessarily be familiar: Towards a Theory of the Credit-Risk Balance Sheet (Vallverdu, Somoza and Moya, 2006). The Balance Sheet is conceptualised on the basis of the duality of a credit-based...