Publications by the researcher in collaboration with Fernando Polo Garrido (2)

2012

  1. Co-operatives and the equity-liabilities puzzle: Concerns for accounting standard-setters

    Accounting Horizons, Vol. 26, Núm. 4, pp. 767-787

2009

  1. Equity-liabilities distinction: The case for Co-operatives

    Journal of International Financial Management and Accounting, Vol. 20, Núm. 3, pp. 274-306