000128561 001__ 128561
000128561 005__ 20180122222019.0
000128561 037__ $$a1007-2016-79796
000128561 041__ $$aen
000128561 084__ $$aQ13
000128561 084__ $$aM41
000128561 084__ $$aM15
000128561 084__ $$aG33
000128561 245__ $$aAssessing the usefulness of accounting information as an instrument to predict business failure in Spanish cooperatives
000128561 260__ $$c2012
000128561 269__ $$a2012
000128561 270__ $$msmari@cegea.upv.es$$pMari-Vidal,   Sergio
000128561 270__ $$mesegui@cegea.upv.es$$pSegui-Mas,   Elies
000128561 270__ $$mmmarins@esp.upv.es$$pMarin-Sanchez,   Maria del Mar
000128561 270__ $$mamateos@cegea.upv.es$$pMateos-Ronco,   Alicia
000128561 300__ $$a24
000128561 336__ $$aConference Paper/ Presentation
000128561 520__ $$aAccounting 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 development of specific prediction models. The Delphi methodology has been used to define agricultural cooperative failure and to assess the usefulness of accounting variables. The conclusions suggest considering those agricultural cooperatives with negative equity or cash-flow problems to be failures or to come close to this concept. Similarly, indebtedness volume, cash flow and solvency are the most relevant variables that can act as business prediction instruments.
000128561 542__ $$fLicense granted by Maria del Mar Marín-Sánchez (mmarins@esp.upv.es) on 2012-07-20T16:55:17Z (GMT):

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000128561 650__ $$aAgribusiness
000128561 650__ $$aFarm Management
000128561 650__ $$aRisk and Uncertainty
000128561 6531_ $$aAgricultural cooperatives
000128561 6531_ $$abusiness failure
000128561 6531_ $$aDelphi method
000128561 6531_ $$aaccounting variables
000128561 700__ $$aMari-Vidal, Sergio
000128561 700__ $$aSegui-Mas, Elies
000128561 700__ $$aMarin-Sanchez, Maria del Mar
000128561 700__ $$aMateos-Ronco, Alicia
000128561 773__ $$d2012
000128561 8564_ $$s207373$$uhttp://ageconsearch.umn.edu/record/128561/files/Comunicaci_n%20enviada%20Mari-Segui-Mateos-Marin.pdf
000128561 887__ $$ahttp://purl.umn.edu/128561
000128561 909CO $$ooai:ageconsearch.umn.edu:128561$$pGLOBAL_SET
000128561 912__ $$nSubmitted by Maria del Mar Marín-Sánchez (mmarins@esp.upv.es) on 2012-07-20T17:26:58Z
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  Previous issue date: 2012
000128561 982__ $$gInternational Association of Agricultural Economists>2012 Conference, August 18-24, 2012, Foz do Iguaçu, Brazil
000128561 980__ $$a1007