Advances in IT, changes in the organizational structures of companies, the growth of the services sector, and new forms of organising work are factors that have contributed to the growth of self-employment. In Spain individual entrepreneurs with no salaried workers account for most of the...

This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting, cooperative vs. extra-cooperative results, always keeping in mind the degree of fiscal protection of the cooperative entity. The aim is to determine the circumstances under which...

We show that social capital improves the viability of stakeholder-oriented firms operating in competitive markets. Studying exits from the population of Norwegian savings banks after deregulations, we find that banks located in communities with high social capital have a higher probability of...

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...

Especialmente en el caso de las cajas de ahorro, el capital social ha sido recurrentemente utilizado para explicar la aportación que ciertas entidades bancarias realizan al desarrollo económico y social de sus territorios de actuación. Las cooperativas de crédito, como organizaciones...

The International Financial Reporting Standars have re-opened the discussion on the financial consideration of the contributions of the partners of the cooperative societies. The concept of share capital is joined to the juridical dimension of the same one. To characterize the share capital of...

This study explores the impact of societal trust on the economic behavior of nonprofit organizations. Although prior studies reveal that trust has a positive impact on the economic behavior of for-profit firms, the institutional differences between the two organization types make it unclear...

We investigate whether the levels of social capital in U.S. counties, as captured by strength of civic norms and density of social networks in the counties, are systematically related to tax avoidance activities of corporations with headquarters located in the counties. We find strong negative...

Chief Executive Officers (CEO) are increasingly using social media to disclose information and communicate with investors. Although findings from archival research show some benefits to social media use at the aggregate level, little is known about how the social nature of this disclosure...

We investigate whether the levels of social capital in US counties, as captured by strength of civic norms and density of social networks in the counties, are systematically related to tax avoidance activities of corporations with headquarters located in the counties. We find strong negative...