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 study of the financial structure is a complex and recurrent line of research in the field of corporate finance. Increasing the understanding of the financial structure and its implications on corporate governance is the starting point for improving the access to external financing and reduce...

Este trabajo utiliza la información económico-financiera de una muestra de cooperativas agrarias españolas para identificar las variables que determinan la naturaleza y composición de su estructura financiera. Se define una variable relativa al logro empresarial, a partir de la técnica...