Accountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and Germany
This study aims to assess whether the legislation on internal and external supervisory mechanisms in force for German cooperatives allows for a more adequate accountability and transparency in terms of financial reporting compared to the model adopted in Portugal. For this purpose, and through...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
AECOOP Escuela de Estudios Cooperativos
2022-10-01
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Series: | Revista de Estudios Cooperativos |
Subjects: | |
Online Access: | https://revistas.ucm.es/index.php/REVE/article/view/83721 |